CASTLE CONSULTING: 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 CONSULTING
Largest movements
- Cash -€34,651
down €34,651 (-67.1%), from €51,613 to €16,962
mainly Contributions, distributions and other (-€153,000) and Trade debts (-€2,616)
- Current investments -€10,500
down €10,500 (-30.0%), from €35,000 to €24,500
- Tangible fixed assets -€1,393
down €1,393 (-13.9%), from €10,019 to €8,626
of which Furniture and vehicles: -€1,042
- Profit (loss) carried forward -€73,836
down €73,836, from €73,466 to -€370
- Other debts +€28,055
new in 2025: €28,055
- Trade debts -€2,616
down €2,616 (-47.1%), from €5,548 to €2,932
- Tax, wage and social debts +€1,729
up €1,729 (+14.5%), from €11,900 to €13,629
of which Taxes: +€1,729
- Gross operating margin +€9,286
up €9,286 (+9.7%), from €95,653 to €104,939
- Taxes +€1,683
up €1,683 (+8.6%), from €19,472 to €21,155
- Depreciation +€1,630
up €1,630 (+90.4%), from €1,803 to €3,433
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.
Derived cash bridge
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 | €115,902 | €69,232 | -€46,670 | -40.3% |
| Fixed assets | 21/28 | €10,019 | €8,626 | -€1,393 | -13.9% |
| Tangible fixed assets | 22/27 | €10,019 | €8,626 | -€1,393 | -13.9% |
| Land and buildings | 22 | €3,451 | €3,100 | -€351 | -10.2% |
| Furniture and vehicles | 24 | €6,568 | €5,526 | -€1,042 | -15.9% |
| Current assets | 29/58 | €105,883 | €60,606 | -€45,278 | -42.8% |
| Amounts receivable within one year | 40/41 | €16,073 | €16,489 | +€416 | +2.6% |
| Trade receivables | 40 | €14,944 | €11,138 | -€3,806 | -25.5% |
| Other amounts receivable | 41 | €1,129 | €5,351 | +€4,222 | +374% |
| Current investments | 50/53 | €35,000 | €24,500 | -€10,500 | -30.0% |
| Cash at bank and in hand | 54/58 | €51,613 | €16,962 | -€34,651 | -67.1% |
| Deferred charges and accrued income | 490/1 | €3,198 | €2,655 | -€542 | -17.0% |
| Total equity and liabilities | 10/49 | €115,902 | €69,232 | -€46,670 | -40.3% |
| Equity | 10/15 | €98,366 | €24,530 | -€73,836 | -75.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €22,400 | €22,400 | = | 0.0% |
| Distributable reserves | 133 | €22,400 | €22,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €73,466 | -€370 | -€73,836 | |
| Amounts payable | 17/49 | €17,536 | €44,702 | +€27,166 | +155% |
| Amounts payable within one year | 42/48 | €17,536 | €44,702 | +€27,166 | +155% |
| Financial debts | 43 | €88 | €86 | -€2 | -2.2% |
| Credit institutions | 430/8 | €0 | - | = | |
| Other loans | 439 | €88 | €86 | -€2 | -2.2% |
| Trade debts | 44 | €5,548 | €2,932 | -€2,616 | -47.1% |
| Suppliers | 440/4 | €5,548 | €2,932 | -€2,616 | -47.1% |
| Taxes, remuneration and social security | 45 | €11,900 | €13,629 | +€1,729 | +14.5% |
| Taxes | 450/3 | €11,900 | €13,629 | +€1,729 | +14.5% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | - | €28,055 | +€28,055 | |
| Remuneration, social security and pensions | 62 | €89 | €121 | +€33 | +37.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,803 | €3,433 | +€1,630 | +90.4% |
| Other operating charges | 640/8 | €763 | €1,011 | +€248 | +32.4% |
| Gross operating margin | 9900 | €95,653 | €104,939 | +€9,286 | +9.7% |
| Operating profit (loss) | 9901 | €92,998 | €100,374 | +€7,375 | +7.9% |
| Financial income | 75/76B | €1 | €341 | +€340 | +57,669% |
| Recurring financial income | 75 | €1 | €341 | +€340 | +57,669% |
| Financial charges | 65/66B | €60 | €396 | +€335 | +555% |
| Recurring financial charges | 65 | €60 | €396 | +€335 | +555% |
| Profit (loss) for the period before taxes | 9903 | €92,938 | €100,318 | +€7,380 | +7.9% |
| Income taxes | 67/77 | €19,472 | €21,155 | +€1,683 | +8.6% |
| Profit (loss) for the period | 9904 | €73,466 | €79,164 | +€5,697 | +7.8% |
| Profit (loss) for the period to be appropriated | 9905 | €73,466 | €79,164 | +€5,697 | +7.8% |
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 15 October 2026 via checked.be.