CASTJU Projects: 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.
CASTJU Projects
Largest movements
- Deferred charges and accrued income -€4,604
down €4,604 (-24.1%), from €19,119 to €14,515
- Cash +€2,924
up €2,924 (+12.5%), from €23,369 to €26,293
mainly Net result for the year (+€10,503) and Trade debts (+€7,867)
- Other debts -€19,026
down €19,026 (-49.7%), from €38,319 to €19,293
- Profit (loss) carried forward +€10,503
up €10,503 (+124.7%), from €8,426 to €18,929
- Trade debts +€7,867
up €7,867 (+12078.8%), from €65 to €7,932
- Gross operating margin +€5,064
up €5,064 (+32.5%), from €15,570 to €20,634
- Taxes +€2,164
up €2,164 (+74.4%), from €2,907 to €5,071
- Financial charges +€641
up €641 (+31.2%), from €2,055 to €2,696
- Other operating charges +€326
up €326 (+37.6%), from €868 to €1,194
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 | €62,314 | €61,036 | -€1,278 | -2.1% |
| Fixed assets | 21/28 | €2,843 | €3,139 | +€296 | +10.4% |
| Tangible fixed assets | 22/27 | €2,843 | €3,139 | +€296 | +10.4% |
| Furniture and vehicles | 24 | €2,843 | €3,139 | +€296 | +10.4% |
| Current assets | 29/58 | €59,471 | €57,897 | -€1,574 | -2.6% |
| Amounts receivable within one year | 40/41 | €16,982 | €17,089 | +€106 | +0.6% |
| Trade receivables | 40 | €14,714 | €14,815 | +€101 | +0.7% |
| Other amounts receivable | 41 | €2,269 | €2,274 | +€5 | +0.2% |
| Cash at bank and in hand | 54/58 | €23,369 | €26,293 | +€2,924 | +12.5% |
| Deferred charges and accrued income | 490/1 | €19,119 | €14,515 | -€4,604 | -24.1% |
| Total equity and liabilities | 10/49 | €62,314 | €61,036 | -€1,278 | -2.1% |
| Equity | 10/15 | €10,426 | €20,929 | +€10,503 | +100.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,426 | €18,929 | +€10,503 | +124.7% |
| Amounts payable | 17/49 | €51,888 | €40,108 | -€11,781 | -22.7% |
| Amounts payable within one year | 42/48 | €51,888 | €40,108 | -€11,781 | -22.7% |
| Trade debts | 44 | €65 | €7,932 | +€7,867 | +12078.8% |
| Suppliers | 440/4 | €65 | €7,932 | +€7,867 | +12078.8% |
| Taxes, remuneration and social security | 45 | €13,504 | €12,883 | -€622 | -4.6% |
| Taxes | 450/3 | €13,504 | €12,883 | -€622 | -4.6% |
| Other amounts payable | 47/48 | €38,319 | €19,293 | -€19,026 | -49.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,314 | €1,170 | -€144 | -11.0% |
| Other operating charges | 640/8 | €868 | €1,194 | +€326 | +37.6% |
| Gross operating margin | 9900 | €15,570 | €20,634 | +€5,064 | +32.5% |
| Operating profit (loss) | 9901 | €13,389 | €18,271 | +€4,882 | +36.5% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €2,055 | €2,696 | +€641 | +31.2% |
| Recurring financial charges | 65 | €2,055 | €2,696 | +€641 | +31.2% |
| Profit (loss) for the period before taxes | 9903 | €11,333 | €15,574 | +€4,241 | +37.4% |
| Income taxes | 67/77 | €2,907 | €5,071 | +€2,164 | +74.4% |
| Profit (loss) for the period | 9904 | €8,426 | €10,503 | +€2,077 | +24.7% |
| Profit (loss) for the period to be appropriated | 9905 | €8,426 | €10,503 | +€2,077 | +24.7% |
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 3 October 2026 via checked.be.