CASTINGDESIGN: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
CASTINGDESIGN
Largest movements
- Receivables within one year -€27,324
down €27,324 (-45.8%), from €59,617 to €32,293
of which Trade receivables: -€26,118
- Stocks and contracts -€24,241
down €24,241 (-36.0%), from €67,323 to €43,083
- Cash -€16,672
down €16,672 (-25.3%), from €65,954 to €49,282
mainly Net result for the year (-€68,616) and Debts after one year (-€8,370)
- Tangible fixed assets -€10,308
down €10,308 (-27.9%), from €36,987 to €26,679
of which Furniture and vehicles: -€9,850
- Reserves -€60,900
down €60,900 (-99.1%), from €61,436 to €536
of which Distributable reserves: -€60,900
- Debts after one year -€8,370
down €8,370 (-47.0%), from €17,792 to €9,422
- Profit (loss) carried forward -€7,716
new in 2025: -€7,716
- Staff costs -€32,253
down €32,253 (-34.1%), from €94,488 to €62,236
- Gross operating margin -€25,078
down €25,078 (-62.5%), from €40,103 to €15,025
- Other operating charges -€6,461
down €6,461 (-83.2%), from €7,765 to €1,304
- Financial charges -€2,193
down €2,193 (-23.5%), from €9,338 to €7,145
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €230,207 | €151,676 | -€78,531 | -34.1% |
| Fixed assets | 21/28 | €36,987 | €26,679 | -€10,308 | -27.9% |
| Tangible fixed assets | 22/27 | €36,987 | €26,679 | -€10,308 | -27.9% |
| Plant, machinery and equipment | 23 | €1,895 | €1,438 | -€457 | -24.1% |
| Furniture and vehicles | 24 | €35,092 | €25,241 | -€9,850 | -28.1% |
| Current assets | 29/58 | €193,220 | €124,997 | -€68,223 | -35.3% |
| Stocks and contracts in progress | 3 | €67,323 | €43,083 | -€24,241 | -36.0% |
| Stocks | 30/36 | €67,323 | €43,083 | -€24,241 | -36.0% |
| Amounts receivable within one year | 40/41 | €59,617 | €32,293 | -€27,324 | -45.8% |
| Trade receivables | 40 | €57,685 | €31,567 | -€26,118 | -45.3% |
| Other amounts receivable | 41 | €1,932 | €726 | -€1,206 | -62.4% |
| Cash at bank and in hand | 54/58 | €65,954 | €49,282 | -€16,672 | -25.3% |
| Deferred charges and accrued income | 490/1 | €327 | €340 | +€13 | +4.1% |
| Total equity and liabilities | 10/49 | €230,207 | €151,676 | -€78,531 | -34.1% |
| Equity | 10/15 | €111,436 | €42,820 | -€68,616 | -61.6% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €61,436 | €536 | -€60,900 | -99.1% |
| Tax-exempt reserves | 132 | €536 | €536 | = | 0.0% |
| Distributable reserves | 133 | €60,900 | €0 | -€60,900 | -100.0% |
| Profit (loss) carried forward | 14 | - | -€7,716 | -€7,716 | |
| Amounts payable | 17/49 | €118,771 | €108,856 | -€9,915 | -8.3% |
| Amounts payable after more than one year | 17 | €17,792 | €9,422 | -€8,370 | -47.0% |
| Financial debts | 170/4 | €17,792 | €9,422 | -€8,370 | -47.0% |
| Amounts payable within one year | 42/48 | €93,581 | €92,624 | -€958 | -1.0% |
| Current portion of amounts payable after more than one year | 42 | €8,068 | €8,370 | +€302 | +3.7% |
| Trade debts | 44 | €5,954 | €6,865 | +€912 | +15.3% |
| Suppliers | 440/4 | €5,954 | €6,865 | +€912 | +15.3% |
| Taxes, remuneration and social security | 45 | €10,378 | €8,225 | -€2,153 | -20.7% |
| Taxes | 450/3 | €859 | €760 | -€99 | -11.5% |
| Remuneration and social security | 454/9 | €9,519 | €7,465 | -€2,054 | -21.6% |
| Other amounts payable | 47/48 | €69,181 | €69,163 | -€18 | 0.0% |
| Accrued charges and deferred income | 492/3 | €7,398 | €6,811 | -€587 | -7.9% |
| Non-recurring operating income | 76A | €826 | €0 | -€826 | -100.0% |
| Remuneration, social security and pensions | 62 | €94,488 | €62,236 | -€32,253 | -34.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,175 | €10,308 | +€132 | +1.3% |
| Other operating charges | 640/8 | €7,765 | €1,304 | -€6,461 | -83.2% |
| Non-recurring operating charges | 66A | - | €3,248 | +€3,248 | |
| Gross operating margin | 9900 | €40,103 | €15,025 | -€25,078 | -62.5% |
| Operating profit (loss) | 9901 | -€72,326 | -€62,071 | +€10,255 | +14.2% |
| Financial income | 75/76B | €880 | €775 | -€104 | -11.9% |
| Recurring financial income | 75 | €880 | €775 | -€104 | -11.9% |
| Financial charges | 65/66B | €9,338 | €7,145 | -€2,193 | -23.5% |
| Recurring financial charges | 65 | €9,338 | €7,145 | -€2,193 | -23.5% |
| Profit (loss) for the period before taxes | 9903 | -€80,784 | -€68,440 | +€12,344 | +15.3% |
| Income taxes | 67/77 | €199 | €176 | -€23 | -11.6% |
| Profit (loss) for the period | 9904 | -€80,983 | -€68,616 | +€12,367 | +15.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€80,983 | -€68,616 | +€12,367 | +15.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.