CASTOOR: 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.
CASTOOR
Largest movements
- Cash +€6,237
up €6,237 (+31.7%), from €19,643 to €25,879
mainly Net result for the year (+€13,030) and Depreciation (+€3,619)
- Tangible fixed assets -€3,619
down €3,619 (-29.5%), from €12,278 to €8,660
- Deferred charges and accrued income +€715
up €715 (+92.2%), from €775 to €1,490
- Receivables within one year +€619
up €619 (+4.1%), from €15,260 to €15,879
of which Other amounts receivable: +€619
- Reserves +€13,030
up €13,030 (+63.2%), from €20,623 to €33,654
- Tax, wage and social debts -€3,916
down €3,916 (-34.3%), from €11,417 to €7,501
- Current portion of long-term debt -€2,924
down €2,924 (-56.8%), from €5,147 to €2,223
- Debts after one year -€2,223
no longer reported in 2025 (was €2,223)
- Gross operating margin -€2,137
down €2,137 (-8.6%), from €24,866 to €22,730
- Taxes -€1,664
down €1,664 (-26.4%), from €6,297 to €4,633
- Financial charges -€285
down €285 (-27.2%), from €1,047 to €762
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 | €47,957 | €51,909 | +€3,952 | +8.2% |
| Fixed assets | 21/28 | €12,278 | €8,660 | -€3,619 | -29.5% |
| Tangible fixed assets | 22/27 | €12,278 | €8,660 | -€3,619 | -29.5% |
| Furniture and vehicles | 24 | €12,278 | €8,660 | -€3,619 | -29.5% |
| Current assets | 29/58 | €35,678 | €43,249 | +€7,571 | +21.2% |
| Amounts receivable within one year | 40/41 | €15,260 | €15,879 | +€619 | +4.1% |
| Trade receivables | 40 | €15,246 | €15,246 | = | 0.0% |
| Other amounts receivable | 41 | €14 | €633 | +€619 | +4,476% |
| Cash at bank and in hand | 54/58 | €19,643 | €25,879 | +€6,237 | +31.7% |
| Deferred charges and accrued income | 490/1 | €775 | €1,490 | +€715 | +92.2% |
| Total equity and liabilities | 10/49 | €47,957 | €51,909 | +€3,952 | +8.2% |
| Equity | 10/15 | €23,123 | €36,154 | +€13,030 | +56.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €20,623 | €33,654 | +€13,030 | +63.2% |
| Distributable reserves | 133 | €20,623 | €33,654 | +€13,030 | +63.2% |
| Amounts payable | 17/49 | €24,833 | €15,755 | -€9,078 | -36.6% |
| Amounts payable after more than one year | 17 | €2,223 | - | -€2,223 | |
| Financial debts | 170/4 | €2,223 | - | -€2,223 | |
| Amounts payable within one year | 42/48 | €22,610 | €15,609 | -€7,001 | -31.0% |
| Current portion of amounts payable after more than one year | 42 | €5,147 | €2,223 | -€2,924 | -56.8% |
| Trade debts | 44 | €518 | €568 | +€49 | +9.5% |
| Suppliers | 440/4 | €518 | €568 | +€49 | +9.5% |
| Taxes, remuneration and social security | 45 | €11,417 | €7,501 | -€3,916 | -34.3% |
| Taxes | 450/3 | €11,417 | €7,501 | -€3,916 | -34.3% |
| Other amounts payable | 47/48 | €5,528 | €5,317 | -€211 | -3.8% |
| Accrued charges and deferred income | 492/3 | - | €146 | +€146 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,419 | €3,619 | +€200 | +5.9% |
| Other operating charges | 640/8 | €601 | €686 | +€84 | +14.0% |
| Gross operating margin | 9900 | €24,866 | €22,730 | -€2,137 | -8.6% |
| Operating profit (loss) | 9901 | €20,846 | €18,425 | -€2,421 | -11.6% |
| Financial charges | 65/66B | €1,047 | €762 | -€285 | -27.2% |
| Recurring financial charges | 65 | €1,047 | €762 | -€285 | -27.2% |
| Profit (loss) for the period before taxes | 9903 | €19,800 | €17,664 | -€2,136 | -10.8% |
| Income taxes | 67/77 | €6,297 | €4,633 | -€1,664 | -26.4% |
| Profit (loss) for the period | 9904 | €13,502 | €13,030 | -€472 | -3.5% |
| Profit (loss) for the period to be appropriated | 9905 | €13,502 | €13,030 | -€472 | -3.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.