CASTLEDALE: 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.
CASTLEDALE
Largest movements
- Cash +€107,411
up €107,411 (+336%), from €31,993 to €139,404
mainly Receivables within one year (+€67,962) and Net result for the year (+€34,903)
- Receivables within one year -€67,962
down €67,962 (-44.7%), from €152,139 to €84,177
of which Trade receivables: -€76,790
- Current investments +€15,000
new in 2025: €15,000
- Reserves +€34,903
up €34,903 (+24.3%), from €143,525 to €178,428
- Tax, wage and social debts -€22,448
down €22,448 (-63.0%), from €35,607 to €13,158
- Trade debts +€21,995
up €21,995, from €0 to €21,995
- Short-term financial debts +€20,000
new in 2025: €20,000
- Financial income -€42,022
down €42,022 (-100%), from €42,022 to €0
of which Financial income: -€42,022
- Gross operating margin -€18,292
down €18,292 (-27.8%), from €65,821 to €47,529
- Taxes -€1,524
down €1,524 (-11.6%), from €13,158 to €11,634
- Other operating charges +€917
up €917, from €0 to €917
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 | €184,132 | €238,581 | +€54,449 | +29.6% |
| Fixed assets | 21/28 | €0 | - | = | |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €184,132 | €238,581 | +€54,449 | +29.6% |
| Amounts receivable within one year | 40/41 | €152,139 | €84,177 | -€67,962 | -44.7% |
| Trade receivables | 40 | €152,129 | €75,339 | -€76,790 | -50.5% |
| Other amounts receivable | 41 | €11 | €8,839 | +€8,828 | +84,077% |
| Current investments | 50/53 | - | €15,000 | +€15,000 | |
| Cash at bank and in hand | 54/58 | €31,993 | €139,404 | +€107,411 | +336% |
| Total equity and liabilities | 10/49 | €184,132 | €238,581 | +€54,449 | +29.6% |
| Equity | 10/15 | €148,525 | €183,428 | +€34,903 | +23.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €143,525 | €178,428 | +€34,903 | +24.3% |
| Distributable reserves | 133 | €143,525 | €178,428 | +€34,903 | +24.3% |
| Amounts payable | 17/49 | €35,607 | €55,153 | +€19,547 | +54.9% |
| Amounts payable within one year | 42/48 | €35,607 | €55,153 | +€19,547 | +54.9% |
| Financial debts | 43 | - | €20,000 | +€20,000 | |
| Credit institutions | 430/8 | - | €20,000 | +€20,000 | |
| Trade debts | 44 | €0 | €21,995 | +€21,995 | |
| Suppliers | 440/4 | €0 | €21,995 | +€21,995 | |
| Taxes, remuneration and social security | 45 | €35,607 | €13,158 | -€22,448 | -63.0% |
| Taxes | 450/3 | €35,607 | €13,158 | -€22,448 | -63.0% |
| Other operating charges | 640/8 | €0 | €917 | +€917 | |
| Gross operating margin | 9900 | €65,821 | €47,529 | -€18,292 | -27.8% |
| Operating profit (loss) | 9901 | €65,821 | €46,612 | -€19,209 | -29.2% |
| Financial income | 75/76B | €42,022 | €0 | -€42,022 | -100% |
| Recurring financial income | 75 | €42,022 | €0 | -€42,022 | -100% |
| Non-recurring financial income | 76B | €42,022 | €0 | -€42,022 | -100% |
| Financial charges | 65/66B | €30 | €75 | +€45 | +151% |
| Recurring financial charges | 65 | €30 | €75 | +€45 | +151% |
| Profit (loss) for the period before taxes | 9903 | €107,813 | €46,537 | -€61,277 | -56.8% |
| Income taxes | 67/77 | €13,158 | €11,634 | -€1,524 | -11.6% |
| Profit (loss) for the period | 9904 | €94,655 | €34,903 | -€59,753 | -63.1% |
| Profit (loss) for the period to be appropriated | 9905 | €94,655 | €34,903 | -€59,753 | -63.1% |
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 18 October 2026 via checked.be.