Castinspect: 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.
Castinspect
Largest movements
- Cash +€74,830
up €74,830 (+217.8%), from €34,359 to €109,189
mainly Net result for the year (+€66,716) and Tax, wage and social debts (+€11,183)
- Tangible fixed assets +€5,659
up €5,659 (+65.6%), from €8,621 to €14,280
of which Other tangible fixed assets: +€10,625
- Receivables within one year +€2,127
up €2,127 (+23.0%), from €9,228 to €11,355
of which Other amounts receivable: +€1,448
- Reserves +€66,716
up €66,716 (+248.6%), from €26,835 to €93,551
- Tax, wage and social debts +€11,183
up €11,183 (+73.7%), from €15,173 to €26,357
of which Taxes: +€10,568
- Trade debts +€5,685
up €5,685 (+112.5%), from €5,054 to €10,739
- Other debts -€1,380
down €1,380 (-100.0%), from €1,380 to €0
- Gross operating margin +€37,863
up €37,863 (+74.2%), from €51,051 to €88,914
- Taxes +€9,673
up €9,673 (+130.7%), from €7,398 to €17,071
- Other operating charges -€926
down €926 (-98.5%), from €940 to €14
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €53,442 | €136,046 | +€82,604 | +154.6% |
| Fixed assets | 21/28 | €8,621 | €14,280 | +€5,659 | +65.6% |
| Tangible fixed assets | 22/27 | €8,621 | €14,280 | +€5,659 | +65.6% |
| Plant, machinery and equipment | 23 | €2,617 | €1,200 | -€1,417 | -54.1% |
| Furniture and vehicles | 24 | €6,005 | €2,455 | -€3,550 | -59.1% |
| Other tangible fixed assets | 26 | - | €10,625 | +€10,625 | |
| Current assets | 29/58 | €44,821 | €121,766 | +€76,946 | +171.7% |
| Amounts receivable within one year | 40/41 | €9,228 | €11,355 | +€2,127 | +23.0% |
| Trade receivables | 40 | €9,228 | €9,906 | +€678 | +7.4% |
| Other amounts receivable | 41 | €0 | €1,448 | +€1,448 | |
| Cash at bank and in hand | 54/58 | €34,359 | €109,189 | +€74,830 | +217.8% |
| Deferred charges and accrued income | 490/1 | €1,234 | €1,223 | -€11 | -0.9% |
| Total equity and liabilities | 10/49 | €53,442 | €136,046 | +€82,604 | +154.6% |
| Equity | 10/15 | €31,835 | €98,551 | +€66,716 | +209.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €26,835 | €93,551 | +€66,716 | +248.6% |
| Distributable reserves | 133 | €26,835 | €93,551 | +€66,716 | +248.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €21,607 | €37,495 | +€15,888 | +73.5% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €21,607 | €37,495 | +€15,888 | +73.5% |
| Trade debts | 44 | €5,054 | €10,739 | +€5,685 | +112.5% |
| Suppliers | 440/4 | €5,054 | €10,739 | +€5,685 | +112.5% |
| Advances received on contracts in progress | 46 | - | €400 | +€400 | |
| Taxes, remuneration and social security | 45 | €15,173 | €26,357 | +€11,183 | +73.7% |
| Taxes | 450/3 | €13,739 | €24,307 | +€10,568 | +76.9% |
| Remuneration and social security | 454/9 | €1,435 | €2,050 | +€615 | +42.9% |
| Other amounts payable | 47/48 | €1,380 | €0 | -€1,380 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,081 | €5,020 | -€61 | -1.2% |
| Other operating charges | 640/8 | €940 | €14 | -€926 | -98.5% |
| Gross operating margin | 9900 | €51,051 | €88,914 | +€37,863 | +74.2% |
| Operating profit (loss) | 9901 | €45,029 | €83,879 | +€38,850 | +86.3% |
| Financial income | 75/76B | €106 | €28 | -€78 | -73.7% |
| Recurring financial income | 75 | €106 | €28 | -€78 | -73.7% |
| Financial charges | 65/66B | €63 | €120 | +€57 | +90.5% |
| Recurring financial charges | 65 | €63 | €120 | +€57 | +90.5% |
| Profit (loss) for the period before taxes | 9903 | €45,072 | €83,787 | +€38,715 | +85.9% |
| Income taxes | 67/77 | €7,398 | €17,071 | +€9,673 | +130.7% |
| Profit (loss) for the period | 9904 | €37,674 | €66,716 | +€29,042 | +77.1% |
| Profit (loss) for the period to be appropriated | 9905 | €37,674 | €66,716 | +€29,042 | +77.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.