CASTLEFISH: 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.
CASTLEFISH
Largest movements
- Cash +€4,465
up €4,465 (+20.2%), from €22,135 to €26,600
mainly Depreciation (+€5,915) and Accrued charges and deferred income (+€1,994)
- Tangible fixed assets -€3,601
down €3,601 (-56.0%), from €6,425 to €2,824
of which Furniture and vehicles: -€4,996
- Receivables within one year +€1,674
up €1,674 (+28.1%), from €5,949 to €7,624
- Current investments +€1,572
up €1,572 (+5.3%), from €29,790 to €31,362
- Accrued charges and deferred income +€1,994
up €1,994 (+26.3%), from €7,593 to €9,587
- Trade debts +€991
up €991 (+48.4%), from €2,047 to €3,039
- Depreciation -€2,054
down €2,054 (-25.8%), from €7,969 to €5,915
- Gross operating margin -€1,089
down €1,089 (-8.8%), from €12,440 to €11,351
- Financial charges +€813
up €813 (+34.8%), from €2,335 to €3,148
- Other operating charges +€500
up €500 (+87.9%), from €569 to €1,069
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 | €64,300 | €68,410 | +€4,110 | +6.4% |
| Fixed assets | 21/28 | €6,425 | €2,824 | -€3,601 | -56.0% |
| Tangible fixed assets | 22/27 | €6,425 | €2,824 | -€3,601 | -56.0% |
| Plant, machinery and equipment | 23 | €726 | €2,120 | +€1,394 | +192% |
| Furniture and vehicles | 24 | €5,699 | €704 | -€4,996 | -87.7% |
| Current assets | 29/58 | €57,875 | €65,586 | +€7,711 | +13.3% |
| Amounts receivable within one year | 40/41 | €5,949 | €7,624 | +€1,674 | +28.1% |
| Other amounts receivable | 41 | €5,949 | €7,624 | +€1,674 | +28.1% |
| Current investments | 50/53 | €29,790 | €31,362 | +€1,572 | +5.3% |
| Cash at bank and in hand | 54/58 | €22,135 | €26,600 | +€4,465 | +20.2% |
| Total equity and liabilities | 10/49 | €64,300 | €68,410 | +€4,110 | +6.4% |
| Equity | 10/15 | €31,411 | €31,461 | +€50 | +0.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €28,411 | €28,461 | +€50 | +0.2% |
| Distributable reserves | 133 | €28,411 | €28,461 | +€50 | +0.2% |
| Amounts payable | 17/49 | €32,889 | €36,949 | +€4,060 | +12.3% |
| Amounts payable within one year | 42/48 | €25,296 | €27,362 | +€2,066 | +8.2% |
| Trade debts | 44 | €2,047 | €3,039 | +€991 | +48.4% |
| Suppliers | 440/4 | €2,047 | €3,039 | +€991 | +48.4% |
| Taxes, remuneration and social security | 45 | €1,839 | €2,367 | +€528 | +28.7% |
| Taxes | 450/3 | €1,839 | €2,367 | +€528 | +28.7% |
| Other amounts payable | 47/48 | €21,410 | €21,956 | +€546 | +2.6% |
| Accrued charges and deferred income | 492/3 | €7,593 | €9,587 | +€1,994 | +26.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,969 | €5,915 | -€2,054 | -25.8% |
| Other operating charges | 640/8 | €569 | €1,069 | +€500 | +87.9% |
| Gross operating margin | 9900 | €12,440 | €11,351 | -€1,089 | -8.8% |
| Operating profit (loss) | 9901 | €3,901 | €4,367 | +€466 | +11.9% |
| Financial income | 75/76B | €82 | €33 | -€48 | -59.2% |
| Recurring financial income | 75 | €82 | €33 | -€48 | -59.2% |
| Financial charges | 65/66B | €2,335 | €3,148 | +€813 | +34.8% |
| Recurring financial charges | 65 | €2,335 | €3,148 | +€813 | +34.8% |
| Profit (loss) for the period before taxes | 9903 | €1,648 | €1,253 | -€395 | -24.0% |
| Income taxes | 67/77 | €1,277 | €1,203 | -€74 | -5.8% |
| Profit (loss) for the period | 9904 | €371 | €50 | -€321 | -86.6% |
| Profit (loss) for the period to be appropriated | 9905 | €371 | €50 | -€321 | -86.6% |
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.