Castor: 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.
What changed
Castor
NACE 47.521, Retail sale of hardware, building materials, paint and glass (general range)
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€636,759
2024 · €11.3m-€10.7m
Equity
€5.8m
2024 · €16.2m-€10.4m
Cash
€40,543
2024 · €63,059-€22,516
Balance sheet total
€9.0m
2024 · €18.9m-€10.0m
Largest movements
Assets
- Receivables within one year -€9.9m
down €9.9m (-81.1%), from €12.2m to €2.3m
of which Other amounts receivable: -€9.9m
Equity and liabilities
- Profit (loss) carried forward -€10.4m
down €10.4m (-68.1%), from €15.2m to €4.9m
- Tax, wage and social debts +€294,546
up €294,546 (+101.6%), from €289,888 to €584,434
of which Taxes: +€303,263
Income statement
- Financial income -€10.6m
down €10.6m (-95.6%), from €11.1m to €486,258
- Taxes +€78,414
up €78,414 (+60.1%), from €130,423 to €208,837
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.
Result 2024
€11.3m
Gross operating margin
-€13,782
Staff costs
-€6,287
Depreciation
-€994
Write-downs
-€17,032
Other operating charges
+€3,422
Other operating items
-€1,765
Financial income
-€10.6m
Financial charges
-€6,360
Taxes
-€78,414
Result 2025
€636,759
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.
From operations
+€11.0m
Investment
-€51,063
Financing
-€11.0m
Cash 2024
€63,059
From operations (derived)
+€11.0m
Net result for the year
+€636,759
Depreciation
+€157,211
Stocks and contracts
+€44,580
Receivables within one year
+€9.9m
Deferred charges and accrued income
-€144,265
Trade debts
+€133,165
Tax, wage and social debts
+€294,546
Smaller working-capital items
-€24,602
Investment (derived)
-€51,063
Investment in fixed assets (net)
-€51,063
Financing
-€11.0m
Contributions, distributions and other
-€11.0m
Cash 2025
€40,543
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €18,944,204 | €8,984,073 | -€10.0m | -52.6% |
| Fixed assets | 21/28 | €4,445,881 | €4,339,734 | -€106,147 | -2.4% |
| Tangible fixed assets | 22/27 | €752,937 | €646,789 | -€106,147 | -14.1% |
| Plant, machinery and equipment | 23 | €187,920 | €192,607 | +€4,687 | +2.5% |
| Furniture and vehicles | 24 | €39,524 | €29,978 | -€9,546 | -24.2% |
| Other tangible fixed assets | 26 | €525,493 | €424,205 | -€101,288 | -19.3% |
| Financial fixed assets | 28 | €3,692,944 | €3,692,944 | = | 0.0% |
| Current assets | 29/58 | €14,498,323 | €4,644,339 | -€9.9m | -68.0% |
| Stocks and contracts in progress | 3 | €2,151,520 | €2,106,940 | -€44,580 | -2.1% |
| Stocks | 30/36 | €2,151,520 | €2,106,940 | -€44,580 | -2.1% |
| Amounts receivable within one year | 40/41 | €12,238,027 | €2,306,874 | -€9.9m | -81.1% |
| Trade receivables | 40 | €750,991 | €745,301 | -€5,690 | -0.8% |
| Other amounts receivable | 41 | €11,487,035 | €1,561,573 | -€9.9m | -86.4% |
| Cash at bank and in hand | 54/58 | €63,059 | €40,543 | -€22,516 | -35.7% |
| Deferred charges and accrued income | 490/1 | €45,718 | €189,982 | +€144,265 | +315.6% |
| Total equity and liabilities | 10/49 | €18,944,204 | €8,984,073 | -€10.0m | -52.6% |
| Equity | 10/15 | €16,181,867 | €5,818,626 | -€10.4m | -64.0% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €904,516 | €904,516 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,099 | €12,099 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,949 | €5,949 | = | 0.0% |
| Distributable reserves | 133 | €892,417 | €892,417 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,215,851 | €4,852,610 | -€10.4m | -68.1% |
| Amounts payable | 17/49 | €2,762,337 | €3,165,447 | +€403,109 | +14.6% |
| Amounts payable within one year | 42/48 | €2,761,337 | €3,165,447 | +€404,109 | +14.6% |
| Trade debts | 44 | €756,787 | €889,952 | +€133,165 | +17.6% |
| Suppliers | 440/4 | €756,787 | €889,952 | +€133,165 | +17.6% |
| Advances received on contracts in progress | 46 | €2,629 | €3,740 | +€1,111 | +42.3% |
| Taxes, remuneration and social security | 45 | €289,888 | €584,434 | +€294,546 | +101.6% |
| Taxes | 450/3 | €122,336 | €425,599 | +€303,263 | +247.9% |
| Remuneration and social security | 454/9 | €167,552 | €158,835 | -€8,717 | -5.2% |
| Other amounts payable | 47/48 | €1,712,033 | €1,687,321 | -€24,713 | -1.4% |
| Accrued charges and deferred income | 492/3 | €1,000 | - | -€1,000 | |
| Remuneration, social security and pensions | 62 | €1,278,902 | €1,285,190 | +€6,287 | +0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €156,216 | €157,211 | +€994 | +0.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €18,254 | €35,285 | +€17,032 | +93.3% |
| Other operating charges | 640/8 | €91,411 | €87,989 | -€3,422 | -3.7% |
| Non-recurring operating charges | 66A | €259 | €2,024 | +€1,765 | +682.6% |
| Gross operating margin | 9900 | €1,953,316 | €1,939,534 | -€13,782 | -0.7% |
| Operating profit (loss) | 9901 | €408,275 | €371,836 | -€36,439 | -8.9% |
| Financial income | 75/76B | €11,056,381 | €486,258 | -€10.6m | -95.6% |
| Recurring financial income | 75 | €11,056,381 | €486,258 | -€10.6m | -95.6% |
| Financial charges | 65/66B | €6,139 | €12,498 | +€6,360 | +103.6% |
| Recurring financial charges | 65 | €6,139 | €12,498 | +€6,360 | +103.6% |
| Profit (loss) for the period before taxes | 9903 | €11,458,518 | €845,596 | -€10.6m | -92.6% |
| Income taxes | 67/77 | €130,423 | €208,837 | +€78,414 | +60.1% |
| Profit (loss) for the period | 9904 | €11,328,094 | €636,759 | -€10.7m | -94.4% |
| Profit (loss) for the period to be appropriated | 9905 | €11,328,094 | €636,759 | -€10.7m | -94.4% |
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 12 October 2026 via checked.be.