CASTLE & CO: 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.
CASTLE & CO
Largest movements
- Stocks and contracts -€10,411
down €10,411 (-12.9%), from €80,606 to €70,196
- Cash -€6,753
down €6,753 (-66.6%), from €10,144 to €3,392
mainly Trade debts (-€17,797) and Tax, wage and social debts (-€10,820)
- Tangible fixed assets +€5,224
new in 2025: €5,224
- Deferred charges and accrued income +€1,731
new in 2025: €1,731
- Receivables within one year -€1,224
down €1,224 (-4.7%), from €26,021 to €24,797
- Trade debts -€17,797
down €17,797 (-35.0%), from €50,793 to €32,996
- Tax, wage and social debts -€10,820
down €10,820 (-99.9%), from €10,831 to €11
of which Remuneration and social security: -€7,978
- Other debts +€10,000
new in 2025: €10,000
- Profit (loss) carried forward +€7,320
up €7,320 (+16.4%), from €44,531 to €51,851
- Gross operating margin -€43,473
down €43,473 (-62.5%), from €69,561 to €26,087
- Staff costs -€28,890
down €28,890 (-77.6%), from €37,233 to €8,343
- Other operating charges -€8,617
no longer reported in 2025 (was €8,617)
- Taxes -€5,544
down €5,544 (-45.4%), from €12,224 to €6,680
- Financial income +€3,645
up €3,645 (+36452.0%), from €10 to €3,655
of which Non-recurring financial income: +€3,653
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 | €116,772 | €105,474 | -€11,298 | -9.7% |
| Fixed assets | 21/28 | - | €5,358 | +€5,358 | |
| Tangible fixed assets | 22/27 | - | €5,224 | +€5,224 | |
| Furniture and vehicles | 24 | - | €5,224 | +€5,224 | |
| Financial fixed assets | 28 | - | €134 | +€134 | |
| Current assets | 29/58 | €116,772 | €100,116 | -€16,656 | -14.3% |
| Stocks and contracts in progress | 3 | €80,606 | €70,196 | -€10,411 | -12.9% |
| Stocks | 30/36 | €80,606 | €70,196 | -€10,411 | -12.9% |
| Amounts receivable within one year | 40/41 | €26,021 | €24,797 | -€1,224 | -4.7% |
| Other amounts receivable | 41 | €26,021 | €24,797 | -€1,224 | -4.7% |
| Cash at bank and in hand | 54/58 | €10,144 | €3,392 | -€6,753 | -66.6% |
| Deferred charges and accrued income | 490/1 | - | €1,731 | +€1,731 | |
| Total equity and liabilities | 10/49 | €116,772 | €105,474 | -€11,298 | -9.7% |
| Equity | 10/15 | €55,148 | €62,468 | +€7,320 | +13.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Capital | 10 | €10,000 | €10,000 | = | 0.0% |
| Issued capital | 100 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €617 | €617 | = | 0.0% |
| Non-distributable reserves | 130/1 | €617 | €617 | = | 0.0% |
| Legal reserve | 130 | €617 | €617 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,531 | €51,851 | +€7,320 | +16.4% |
| Amounts payable | 17/49 | €61,624 | €43,006 | -€18,617 | -30.2% |
| Amounts payable within one year | 42/48 | €61,624 | €43,006 | -€18,617 | -30.2% |
| Trade debts | 44 | €50,793 | €32,996 | -€17,797 | -35.0% |
| Suppliers | 440/4 | €50,793 | €32,996 | -€17,797 | -35.0% |
| Taxes, remuneration and social security | 45 | €10,831 | €11 | -€10,820 | -99.9% |
| Taxes | 450/3 | €2,842 | - | -€2,842 | |
| Remuneration and social security | 454/9 | €7,989 | €11 | -€7,978 | -99.9% |
| Other amounts payable | 47/48 | - | €10,000 | +€10,000 | |
| Remuneration, social security and pensions | 62 | €37,233 | €8,343 | -€28,890 | -77.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €255 | +€255 | |
| Other operating charges | 640/8 | €8,617 | - | -€8,617 | |
| Gross operating margin | 9900 | €69,561 | €26,087 | -€43,473 | -62.5% |
| Operating profit (loss) | 9901 | €23,711 | €17,489 | -€6,222 | -26.2% |
| Financial income | 75/76B | €10 | €3,655 | +€3,645 | +36452.0% |
| Recurring financial income | 75 | €10 | €2 | -€8 | -79.1% |
| Non-recurring financial income | 76B | - | €3,653 | +€3,653 | |
| Financial charges | 65/66B | €8,885 | €7,144 | -€1,741 | -19.6% |
| Recurring financial charges | 65 | €8,885 | €7,144 | -€1,741 | -19.6% |
| Profit (loss) for the period before taxes | 9903 | €14,836 | €14,000 | -€836 | -5.6% |
| Income taxes | 67/77 | €12,224 | €6,680 | -€5,544 | -45.4% |
| Profit (loss) for the period | 9904 | €2,612 | €7,320 | +€4,708 | +180.3% |
| Profit (loss) for the period to be appropriated | 9905 | €2,612 | €7,320 | +€4,708 | +180.3% |
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 7 October 2026 via checked.be.