CASTLE LAND: 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 LAND
Largest movements
- Receivables within one year -€35,874
down €35,874 (-32.2%), from €111,565 to €75,691
of which Trade receivables: -€38,053
- Tangible fixed assets -€13,656
down €13,656 (-49.7%), from €27,487 to €13,832
of which Furniture and vehicles: -€13,114
- Profit (loss) carried forward -€24,624
down €24,624 (-791%), from -€3,114 to -€27,738
- Tax, wage and social debts -€20,994
down €20,994 (-24.8%), from €84,581 to €63,587
of which Remuneration and social security: -€13,295
- Other debts +€10,053
up €10,053 (+41.6%), from €24,179 to €34,232
- Trade debts -€6,914
down €6,914 (-29.3%), from €23,617 to €16,703
- Debts after one year -€5,519
no longer reported in 2025 (was €5,519)
- Staff costs +€23,230
up €23,230 (+44.0%), from €52,741 to €75,971
- Gross operating margin -€17,736
down €17,736 (-18.9%), from €93,692 to €75,956
- Taxes -€7,279
no longer reported in 2025 (was €7,279)
- Other operating charges +€6,427
up €6,427 (+1,346%), from €477 to €6,904
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 | €142,115 | €92,304 | -€49,812 | -35.1% |
| Fixed assets | 21/28 | €28,887 | €15,232 | -€13,656 | -47.3% |
| Tangible fixed assets | 22/27 | €27,487 | €13,832 | -€13,656 | -49.7% |
| Plant, machinery and equipment | 23 | €542 | - | -€542 | |
| Furniture and vehicles | 24 | €26,945 | €13,832 | -€13,114 | -48.7% |
| Financial fixed assets | 28 | €1,400 | €1,400 | = | 0.0% |
| Current assets | 29/58 | €113,228 | €77,072 | -€36,156 | -31.9% |
| Amounts receivable within one year | 40/41 | €111,565 | €75,691 | -€35,874 | -32.2% |
| Trade receivables | 40 | €97,832 | €59,778 | -€38,053 | -38.9% |
| Other amounts receivable | 41 | €13,733 | €15,912 | +€2,179 | +15.9% |
| Cash at bank and in hand | 54/58 | €1,663 | €1,381 | -€282 | -16.9% |
| Total equity and liabilities | 10/49 | €142,115 | €92,304 | -€49,812 | -35.1% |
| Equity | 10/15 | -€3,114 | -€27,738 | -€24,624 | -791% |
| Profit (loss) carried forward | 14 | -€3,114 | -€27,738 | -€24,624 | -791% |
| Amounts payable | 17/49 | €145,230 | €120,042 | -€25,188 | -17.3% |
| Amounts payable after more than one year | 17 | €5,519 | - | -€5,519 | |
| Financial debts | 170/4 | €5,519 | - | -€5,519 | |
| Amounts payable within one year | 42/48 | €139,710 | €120,042 | -€19,669 | -14.1% |
| Current portion of amounts payable after more than one year | 42 | €7,333 | €5,519 | -€1,814 | -24.7% |
| Trade debts | 44 | €23,617 | €16,703 | -€6,914 | -29.3% |
| Suppliers | 440/4 | €23,617 | €16,703 | -€6,914 | -29.3% |
| Taxes, remuneration and social security | 45 | €84,581 | €63,587 | -€20,994 | -24.8% |
| Taxes | 450/3 | €29,314 | €21,615 | -€7,699 | -26.3% |
| Remuneration and social security | 454/9 | €55,267 | €41,972 | -€13,295 | -24.1% |
| Other amounts payable | 47/48 | €24,179 | €34,232 | +€10,053 | +41.6% |
| Remuneration, social security and pensions | 62 | €52,741 | €75,971 | +€23,230 | +44.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,394 | €17,156 | -€238 | -1.4% |
| Other operating charges | 640/8 | €477 | €6,904 | +€6,427 | +1,346% |
| Gross operating margin | 9900 | €93,692 | €75,956 | -€17,736 | -18.9% |
| Operating profit (loss) | 9901 | €23,080 | -€24,075 | -€47,154 | |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €317 | €553 | +€236 | +74.4% |
| Recurring financial charges | 65 | €317 | €553 | +€236 | +74.4% |
| Profit (loss) for the period before taxes | 9903 | €22,763 | -€24,624 | -€47,386 | |
| Income taxes | 67/77 | €7,279 | - | -€7,279 | |
| Profit (loss) for the period | 9904 | €15,484 | -€24,624 | -€40,107 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,484 | -€24,624 | -€40,107 |
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 24 October 2026 via checked.be.