CASTIVA: 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.
CASTIVA
Largest movements
- Current investments +€152,500
up €152,500 (+152.5%), from €100,000 to €252,500
- Cash -€79,748
down €79,748 (-25.2%), from €316,377 to €236,628
mainly Current investments (-€152,500) and Contributions, distributions and other (-€129,785)
- Tangible fixed assets -€16,525
down €16,525 (-40.0%), from €41,355 to €24,831
of which Furniture and vehicles: -€14,924
- Receivables within one year +€6,320
up €6,320 (+39.3%), from €16,095 to €22,415
of which Trade receivables: +€6,897
- Other debts +€122,723
new in 2025: €122,723
- Reserves -€63,759
down €63,759 (-14.4%), from €443,390 to €379,631
of which Distributable reserves: -€63,759
- Tax, wage and social debts +€5,834
up €5,834 (+54.5%), from €10,708 to €16,542
- Gross operating margin +€12,276
up €12,276 (+13.1%), from €93,454 to €105,730
- Taxes +€4,263
up €4,263 (+19.4%), from €21,986 to €26,249
- Financial income +€2,944
up €2,944 (+91.1%), from €3,233 to €6,178
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 | €475,673 | €538,658 | +€62,985 | +13.2% |
| Fixed assets | 21/28 | €41,355 | €24,831 | -€16,525 | -40.0% |
| Tangible fixed assets | 22/27 | €41,355 | €24,831 | -€16,525 | -40.0% |
| Land and buildings | 22 | €2,133 | €1,600 | -€533 | -25.0% |
| Plant, machinery and equipment | 23 | €6,435 | €5,368 | -€1,067 | -16.6% |
| Furniture and vehicles | 24 | €32,788 | €17,863 | -€14,924 | -45.5% |
| Current assets | 29/58 | €434,318 | €513,827 | +€79,509 | +18.3% |
| Amounts receivable within one year | 40/41 | €16,095 | €22,415 | +€6,320 | +39.3% |
| Trade receivables | 40 | €15,518 | €22,415 | +€6,897 | +44.4% |
| Other amounts receivable | 41 | €577 | €0 | -€577 | -100.0% |
| Current investments | 50/53 | €100,000 | €252,500 | +€152,500 | +152.5% |
| Cash at bank and in hand | 54/58 | €316,377 | €236,628 | -€79,748 | -25.2% |
| Deferred charges and accrued income | 490/1 | €1,846 | €2,283 | +€438 | +23.7% |
| Total equity and liabilities | 10/49 | €475,673 | €538,658 | +€62,985 | +13.2% |
| Equity | 10/15 | €461,990 | €398,231 | -€63,759 | -13.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €443,390 | €379,631 | -€63,759 | -14.4% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €352 | €352 | = | 0.0% |
| Distributable reserves | 133 | €443,038 | €379,279 | -€63,759 | -14.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €13,683 | €140,427 | +€126,744 | +926.3% |
| Amounts payable within one year | 42/48 | €13,351 | €140,385 | +€127,034 | +951.5% |
| Trade debts | 44 | €2,643 | €1,120 | -€1,524 | -57.6% |
| Suppliers | 440/4 | €2,643 | €1,120 | -€1,524 | -57.6% |
| Taxes, remuneration and social security | 45 | €10,708 | €16,542 | +€5,834 | +54.5% |
| Taxes | 450/3 | €10,708 | €16,542 | +€5,834 | +54.5% |
| Other amounts payable | 47/48 | - | €122,723 | +€122,723 | |
| Accrued charges and deferred income | 492/3 | €332 | €42 | -€290 | -87.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,020 | €16,525 | -€496 | -2.9% |
| Other operating charges | 640/8 | €2,817 | €2,797 | -€20 | -0.7% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €93,454 | €105,730 | +€12,276 | +13.1% |
| Operating profit (loss) | 9901 | €73,616 | €86,409 | +€12,792 | +17.4% |
| Financial income | 75/76B | €3,233 | €6,178 | +€2,944 | +91.1% |
| Recurring financial income | 75 | €3,233 | €6,178 | +€2,944 | +91.1% |
| Financial charges | 65/66B | €233 | €312 | +€79 | +33.9% |
| Recurring financial charges | 65 | €233 | €312 | +€79 | +33.9% |
| Profit (loss) for the period before taxes | 9903 | €76,617 | €92,274 | +€15,658 | +20.4% |
| Income taxes | 67/77 | €21,986 | €26,249 | +€4,263 | +19.4% |
| Profit (loss) for the period | 9904 | €54,631 | €66,026 | +€11,395 | +20.9% |
| Profit (loss) for the period to be appropriated | 9905 | €54,631 | €66,026 | +€11,395 | +20.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.