Castle Consult: what changed
Two financial 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 Consult
Largest movements
- Cash +€14,298
up €14,298 (+90.2%), from €15,844 to €30,142
mainly Other debts (+€6,546) and Net result for the year (+€5,810)
- Receivables within one year -€2,429
down €2,429 (-100.0%), from €2,429 to €0
of which Trade receivables: -€1,742
- Tangible fixed assets -€893
down €893 (-16.1%), from €5,560 to €4,666
of which Furniture and vehicles: -€500
- Other debts +€6,546
up €6,546 (+518.7%), from €1,262 to €7,808
- Profit (loss) carried forward +€2,435
up €2,435, from -€2,435 to €0
- Tax, wage and social debts +€1,580
up €1,580 (+63.3%), from €2,498 to €4,078
- Trade debts +€872
up €872 (+666.5%), from €131 to €1,003
- Gross operating margin +€10,877
up €10,877 (+399.1%), from €2,725 to €13,602
- Taxes +€2,302
up €2,302 (+175.3%), from €1,313 to €3,615
- Depreciation +€612
up €612 (+33.4%), from €1,830 to €2,442
- Financial charges -€311
down €311 (-33.3%), from €936 to €625
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 | €24,903 | €36,178 | +€11,275 | +45.3% |
| Fixed assets | 21/28 | €5,560 | €4,666 | -€893 | -16.1% |
| Tangible fixed assets | 22/27 | €5,560 | €4,666 | -€893 | -16.1% |
| Plant, machinery and equipment | 23 | €1,281 | €888 | -€394 | -30.7% |
| Furniture and vehicles | 24 | €4,278 | €3,779 | -€500 | -11.7% |
| Current assets | 29/58 | €19,343 | €31,511 | +€12,168 | +62.9% |
| Amounts receivable within one year | 40/41 | €2,429 | €0 | -€2,429 | -100.0% |
| Trade receivables | 40 | €1,742 | €0 | -€1,742 | -100.0% |
| Other amounts receivable | 41 | €687 | €0 | -€687 | -100.0% |
| Cash at bank and in hand | 54/58 | €15,844 | €30,142 | +€14,298 | +90.2% |
| Deferred charges and accrued income | 490/1 | €1,070 | €1,369 | +€299 | +28.0% |
| Total equity and liabilities | 10/49 | €24,903 | €36,178 | +€11,275 | +45.3% |
| Equity | 10/15 | €20,853 | €23,289 | +€2,435 | +11.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €18,289 | €18,289 | = | 0.0% |
| Distributable reserves | 133 | €18,289 | €18,289 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,435 | €0 | +€2,435 | |
| Amounts payable | 17/49 | €4,050 | €12,889 | +€8,839 | +218.3% |
| Amounts payable within one year | 42/48 | €3,891 | €12,889 | +€8,998 | +231.3% |
| Trade debts | 44 | €131 | €1,003 | +€872 | +666.5% |
| Suppliers | 440/4 | €131 | €1,003 | +€872 | +666.5% |
| Taxes, remuneration and social security | 45 | €2,498 | €4,078 | +€1,580 | +63.3% |
| Taxes | 450/3 | €2,498 | €4,078 | +€1,580 | +63.3% |
| Other amounts payable | 47/48 | €1,262 | €7,808 | +€6,546 | +518.7% |
| Accrued charges and deferred income | 492/3 | €159 | €0 | -€159 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,830 | €2,442 | +€612 | +33.4% |
| Other operating charges | 640/8 | €1,081 | €1,110 | +€29 | +2.7% |
| Gross operating margin | 9900 | €2,725 | €13,602 | +€10,877 | +399.1% |
| Operating profit (loss) | 9901 | -€186 | €10,050 | +€10,236 | |
| Financial charges | 65/66B | €936 | €625 | -€311 | -33.3% |
| Recurring financial charges | 65 | €936 | €625 | -€311 | -33.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,122 | €9,425 | +€10,547 | |
| Income taxes | 67/77 | €1,313 | €3,615 | +€2,302 | +175.3% |
| Profit (loss) for the period | 9904 | -€2,435 | €5,810 | +€8,246 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,435 | €5,810 | +€8,246 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.