Castingpar: 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.
What changed
Castingpar
NACE 24.540, Manufacture of basic metals
fiscal year 2022 against 2023filed annual accounts (NBB)
Net result for the year
-€586,331
2022 · -€2.0m+€1.4m
Equity
€2.0m
2022 · €2.6m-€596,638
Cash
€1.3m
2022 · €172,282+€1.1m
Balance sheet total
€21.3m
2022 · €18.4m+€2.9m
Largest movements
Assets
- Stocks and contracts +€1.9m
up €1.9m (+18.5%), from €10.1m to €12.0m
of which Contracts in progress: +€1.3m
- Cash +€1.1m
up €1.1m (+640.4%), from €172,282 to €1.3m
mainly Trade debts (+€1.5m) and Advances received (+€1.2m)
Equity and liabilities
- Trade debts +€1.5m
up €1.5m (+50.4%), from €2.9m to €4.4m
- Advances received +€1.2m
up €1.2m (+93.6%), from €1.3m to €2.5m
- Accrued charges and deferred income -€1.0m
down €1.0m (-93.6%), from €1.1m to €70,506
- Short-term financial debts +€1.0m
up €1.0m (+56.7%), from €1.8m to €2.8m
- Debts after one year -€746,426
down €746,426 (-31.1%), from €2.4m to €1.7m
Income statement
- Turnover +€9.1m
up €9.1m (+53.7%), from €16.9m to €26.0m
- Services and other goods +€2.4m
up €2.4m (+56.3%), from €4.2m to €6.6m
- Goods and materials +€1.5m
up €1.5m (+18.0%), from €8.4m to €9.9m
of which Purchases: +€1.8m
- Staff costs +€1.5m
up €1.5m (+15.9%), from €9.5m to €11.0m
- Write-downs +€368,812
new in 2023: €368,812
From the 2022 result to the 2023 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.
Result 2022
-€2.0m
Turnover
+€9.1m
Other operating income
+€159,808
Goods and materials
-€1.5m
Services and other goods
-€2.4m
Staff costs
-€1.5m
Depreciation
+€40,134
Write-downs
-€368,812
Provisions
-€269,172
Other operating charges
-€43,758
Other operating items
-€1.7m
Financial income
+€40,853
Financial charges
-€132,168
Taxes
-€115
Result 2023
-€586,331
Cash bridge derived
Derived from the 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€1.1m
Investment
-€534,457
Financing
+€530,373
Cash 2022
€172,282
From operations (derived)
+€1.1m
Net result for the year
-€586,331
Depreciation
+€620,244
Stocks and contracts
-€1.9m
Receivables within one year
+€67,450
Deferred charges and accrued income
-€86,709
Provisions
+€239,361
Trade debts
+€1.5m
Tax, wage and social debts
+€687,014
Advances received
+€1.2m
Other debts
+€358,795
Accrued charges and deferred income
-€1.0m
Investment (derived)
-€534,457
Investment in fixed assets (net)
-€534,457
Financing
+€530,373
Debts after one year
-€746,426
Current portion of long-term debt
+€266,712
Short-term financial debts
+€1.0m
Contributions, distributions and other
-€10,307
Cash 2023
€1.3m
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €18,439,986 | €21,339,887 | +€2.9m | +15.7% |
| Fixed assets | 21/28 | €2,957,326 | €2,871,539 | -€85,787 | -2.9% |
| Intangible fixed assets | 21 | €282,244 | €399,015 | +€116,771 | +41.4% |
| Tangible fixed assets | 22/27 | €1,674,090 | €1,472,524 | -€201,566 | -12.0% |
| Land and buildings | 22 | €215,416 | €221,343 | +€5,927 | +2.8% |
| Plant, machinery and equipment | 23 | €1,373,682 | €1,207,951 | -€165,731 | -12.1% |
| Furniture and vehicles | 24 | €65,742 | €43,230 | -€22,512 | -34.2% |
| Assets under construction and advance payments | 27 | €19,250 | - | -€19,250 | |
| Financial fixed assets | 28 | €1,000,992 | €1,000,000 | -€992 | -0.1% |
| Affiliated companies | 280/1 | €1,000,000 | €1,000,000 | = | 0.0% |
| Amounts receivable | 281 | €1,000,000 | €1,000,000 | = | 0.0% |
| Other financial fixed assets | 284/8 | €992 | - | -€992 | |
| Amounts receivable and cash guarantees | 285/8 | €992 | - | -€992 | |
| Current assets | 29/58 | €15,482,660 | €18,468,348 | +€3.0m | +19.3% |
| Stocks and contracts in progress | 3 | €10,094,682 | €11,957,799 | +€1.9m | +18.5% |
| Stocks | 30/36 | €1,604,066 | €2,156,462 | +€552,396 | +34.4% |
| Raw materials and consumables | 30/31 | €1,310,727 | €1,933,255 | +€622,528 | +47.5% |
| Finished goods | 33 | €293,339 | €223,207 | -€70,132 | -23.9% |
| Contracts in progress | 37 | €8,490,616 | €9,801,337 | +€1.3m | +15.4% |
| Amounts receivable within one year | 40/41 | €4,577,495 | €4,510,045 | -€67,450 | -1.5% |
| Trade receivables | 40 | €3,901,020 | €3,936,982 | +€35,962 | +0.9% |
| Other amounts receivable | 41 | €676,475 | €573,063 | -€103,412 | -15.3% |
| Cash at bank and in hand | 54/58 | €172,282 | €1,275,594 | +€1.1m | +640.4% |
| Deferred charges and accrued income | 490/1 | €638,201 | €724,910 | +€86,709 | +13.6% |
| Total equity and liabilities | 10/49 | €18,439,986 | €21,339,887 | +€2.9m | +15.7% |
| Equity | 10/15 | €2,589,596 | €1,992,958 | -€596,638 | -23.0% |
| Contributions | 10/11 | €2,700,000 | €2,700,000 | = | 0.0% |
| Capital | 10 | €2,700,000 | €2,700,000 | = | 0.0% |
| Issued capital | 100 | €2,700,000 | €2,700,000 | = | 0.0% |
| Reserves | 13 | €842,321 | €842,321 | = | 0.0% |
| Non-distributable reserves | 130/1 | €329,913 | €329,913 | = | 0.0% |
| Legal reserve | 130 | €270,000 | €270,000 | = | 0.0% |
| Other | 1319 | €59,913 | €59,913 | = | 0.0% |
| Tax-exempt reserves | 132 | €512,408 | €512,408 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€966,775 | -€1,553,106 | -€586,331 | -60.6% |
| Investment grants | 15 | €14,050 | €3,743 | -€10,307 | -73.4% |
| Provisions and deferred taxes | 16 | €314,095 | €553,456 | +€239,361 | +76.2% |
| Provisions for liabilities and charges | 160/5 | €314,095 | €553,456 | +€239,361 | +76.2% |
| Pensions and similar obligations | 160 | €40,861 | €91,177 | +€50,316 | +123.1% |
| Major repairs and maintenance | 162 | €171,967 | €171,966 | -€1 | 0.0% |
| Other liabilities and charges | 164/5 | €101,267 | €290,313 | +€189,046 | +186.7% |
| Amounts payable | 17/49 | €15,536,295 | €18,793,473 | +€3.3m | +21.0% |
| Amounts payable after more than one year | 17 | €2,399,143 | €1,652,717 | -€746,426 | -31.1% |
| Financial debts | 170/4 | €2,399,143 | €1,652,717 | -€746,426 | -31.1% |
| Credit institutions | 173 | €2,399,143 | €1,652,717 | -€746,426 | -31.1% |
| Amounts payable within one year | 42/48 | €12,027,604 | €17,070,250 | +€5.0m | +41.9% |
| Current portion of amounts payable after more than one year | 42 | €940,583 | €1,207,295 | +€266,712 | +28.4% |
| Financial debts | 43 | €1,801,091 | €2,821,485 | +€1.0m | +56.7% |
| Credit institutions | 430/8 | €1,801,091 | €2,821,485 | +€1.0m | +56.7% |
| Trade debts | 44 | €2,936,628 | €4,416,828 | +€1.5m | +50.4% |
| Suppliers | 440/4 | €2,936,628 | €4,416,828 | +€1.5m | +50.4% |
| Advances received on contracts in progress | 46 | €1,313,573 | €2,543,104 | +€1.2m | +93.6% |
| Taxes, remuneration and social security | 45 | €3,073,407 | €3,760,421 | +€687,014 | +22.4% |
| Taxes | 450/3 | €466,594 | €573,438 | +€106,844 | +22.9% |
| Remuneration and social security | 454/9 | €2,606,813 | €3,186,983 | +€580,170 | +22.3% |
| Other amounts payable | 47/48 | €1,962,322 | €2,321,117 | +€358,795 | +18.3% |
| Accrued charges and deferred income | 492/3 | €1,109,548 | €70,506 | -€1.0m | -93.6% |
| Operating income | 70/76A | €20,934,306 | €28,424,141 | +€7.5m | +35.8% |
| Turnover | 70 | €16,912,714 | €25,989,466 | +€9.1m | +53.7% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | €3,378,901 | €1,609,401 | -€1.8m | -52.4% |
| Own construction capitalised | 72 | €227,408 | €250,183 | +€22,775 | +10.0% |
| Other operating income | 74 | €415,283 | €575,091 | +€159,808 | +38.5% |
| Operating charges | 60/66A | €22,872,401 | €28,894,830 | +€6.0m | +26.3% |
| Goods for resale, raw materials and consumables | 60 | €8,365,202 | €9,871,983 | +€1.5m | +18.0% |
| Purchases | 600/8 | €8,688,957 | €10,494,511 | +€1.8m | +20.8% |
| Change in stocks: decrease (increase) | 609 | -€323,755 | -€622,528 | -€298,773 | -92.3% |
| Services and other goods | 61 | €4,216,814 | €6,590,802 | +€2.4m | +56.3% |
| Remuneration, social security and pensions | 62 | €9,454,092 | €10,954,144 | +€1.5m | +15.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €660,378 | €620,244 | -€40,134 | -6.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €368,812 | +€368,812 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€29,811 | €239,361 | +€269,172 | |
| Other operating charges | 640/8 | €205,726 | €249,484 | +€43,758 | +21.3% |
| Operating profit (loss) | 9901 | -€1,938,095 | -€470,689 | +€1.5m | +75.7% |
| Financial income | 75/76B | €358,450 | €399,303 | +€40,853 | +11.4% |
| Recurring financial income | 75 | €358,450 | €399,303 | +€40,853 | +11.4% |
| Income from financial fixed assets | 750 | €65,206 | €65,206 | = | 0.0% |
| Income from current assets | 751 | €415 | €25,272 | +€24,857 | +5989.6% |
| Other financial income | 752/9 | €292,829 | €308,825 | +€15,996 | +5.5% |
| Financial charges | 65/66B | €378,777 | €510,945 | +€132,168 | +34.9% |
| Recurring financial charges | 65 | €378,777 | €510,945 | +€132,168 | +34.9% |
| Debt charges | 650 | €214,718 | €361,214 | +€146,496 | +68.2% |
| Other financial charges | 652/9 | €164,059 | €149,731 | -€14,328 | -8.7% |
| Profit (loss) for the period before taxes | 9903 | -€1,958,422 | -€582,331 | +€1.4m | +70.3% |
| Income taxes | 67/77 | €3,885 | €4,000 | +€115 | +3.0% |
| Taxes | 670/3 | €4,400 | €4,000 | -€400 | -9.1% |
| Tax adjustments and reversals of tax provisions | 77 | €515 | - | -€515 | |
| Profit (loss) for the period | 9904 | -€1,962,307 | -€586,331 | +€1.4m | +70.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,962,307 | -€586,331 | +€1.4m | +70.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.