CASTO46BIS: 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.
CASTO46BIS
Largest movements
- Cash -€85,334
down €85,334 (-97.3%), from €87,665 to €2,331
mainly Net result for the year (-€298,992) and Receivables within one year (-€460)
- Profit (loss) carried forward -€298,992
down €298,992 (-48.7%), from -€613,630 to -€912,622
- Debts after one year +€125,000
up €125,000 (+17.9%), from €700,000 to €825,000
- Other debts +€86,101
up €86,101 (+1271.1%), from €6,774 to €92,875
- Trade debts +€3,016
up €3,016 (+1048.6%), from €288 to €3,304
- Gross operating margin +€351,477
up €351,477 (+57.7%), from -€609,369 to -€257,893
- Purchases and services -€351,477
down €351,477 (-57.7%), from €609,369 to €257,893
- Financial charges +€33,630
up €33,630 (+789.1%), from €4,262 to €37,892
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 | €93,433 | €8,558 | -€84,874 | -90.8% |
| Current assets | 29/58 | €93,433 | €8,558 | -€84,874 | -90.8% |
| Amounts receivable within one year | 40/41 | €5,768 | €6,228 | +€460 | +8.0% |
| Other amounts receivable | 41 | €5,768 | €6,228 | +€460 | +8.0% |
| Cash at bank and in hand | 54/58 | €87,665 | €2,331 | -€85,334 | -97.3% |
| Total equity and liabilities | 10/49 | €93,433 | €8,558 | -€84,874 | -90.8% |
| Equity | 10/15 | -€613,629 | -€912,621 | -€298,992 | -48.7% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€613,630 | -€912,622 | -€298,992 | -48.7% |
| Amounts payable | 17/49 | €707,062 | €921,179 | +€214,117 | +30.3% |
| Amounts payable after more than one year | 17 | €700,000 | €825,000 | +€125,000 | +17.9% |
| Financial debts | 170/4 | €700,000 | €825,000 | +€125,000 | +17.9% |
| Amounts payable within one year | 42/48 | €7,062 | €96,179 | +€89,117 | +1262.0% |
| Trade debts | 44 | €288 | €3,304 | +€3,016 | +1048.6% |
| Suppliers | 440/4 | €288 | €3,304 | +€3,016 | +1048.6% |
| Other amounts payable | 47/48 | €6,774 | €92,875 | +€86,101 | +1271.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €609,369 | €257,893 | -€351,477 | -57.7% |
| Other operating charges | 640/8 | - | €3,207 | +€3,207 | |
| Gross operating margin | 9900 | -€609,369 | -€257,893 | +€351,477 | +57.7% |
| Operating profit (loss) | 9901 | -€609,369 | -€261,100 | +€348,270 | +57.2% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €4,262 | €37,892 | +€33,630 | +789.1% |
| Recurring financial charges | 65 | €4,262 | €37,892 | +€33,630 | +789.1% |
| Profit (loss) for the period before taxes | 9903 | -€613,630 | -€298,992 | +€314,638 | +51.3% |
| Profit (loss) for the period | 9904 | -€613,630 | -€298,992 | +€314,638 | +51.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€613,630 | -€298,992 | +€314,638 | +51.3% |
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 10 October 2026 via checked.be.