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.
CASTOR
Largest movements
- Tangible fixed assets +€3,352
up €3,352 (+302.7%), from €1,107 to €4,459
of which Plant, machinery and equipment: +€3,352
- Short-term financial debts +€4,256
up €4,256 (+40.4%), from €10,537 to €14,793
- Tax, wage and social debts -€2,921
down €2,921 (-100.0%), from €2,921 to €0
of which Remuneration and social security: -€2,921
- Other debts +€2,500
up €2,500 (+28.0%), from €8,938 to €11,438
- Gross operating margin -€818
down €818 (-15.5%), from €5,271 to €4,454
- Other operating charges -€404
down €404 (-44.3%), from €911 to €507
- Financial income +€303
up €303 (+71.5%), from €423 to €726
- Depreciation +€231
up €231 (+41.6%), from €554 to €785
- Financial charges -€219
down €219 (-8.6%), from €2,545 to €2,325
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €208,913 | €212,733 | +€3,820 | +1.8% |
| Fixed assets | 21/28 | €1,107 | €4,459 | +€3,352 | +302.7% |
| Tangible fixed assets | 22/27 | €1,107 | €4,459 | +€3,352 | +302.7% |
| Plant, machinery and equipment | 23 | €1,107 | €4,459 | +€3,352 | +302.7% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €207,806 | €208,274 | +€468 | +0.2% |
| Amounts receivable within one year | 40/41 | €207,806 | €208,274 | +€468 | +0.2% |
| Trade receivables | 40 | €188,483 | €190,802 | +€2,318 | +1.2% |
| Other amounts receivable | 41 | €19,322 | €17,472 | -€1,850 | -9.6% |
| Total equity and liabilities | 10/49 | €208,913 | €212,733 | +€3,820 | +1.8% |
| Equity | 10/15 | €172,142 | €173,178 | +€1,036 | +0.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €164,082 | €165,118 | +€1,036 | +0.6% |
| Amounts payable | 17/49 | €36,771 | €39,555 | +€2,784 | +7.6% |
| Amounts payable within one year | 42/48 | €36,771 | €39,555 | +€2,784 | +7.6% |
| Current portion of amounts payable after more than one year | 42 | €4,287 | €4,287 | = | 0.0% |
| Financial debts | 43 | €10,537 | €14,793 | +€4,256 | +40.4% |
| Credit institutions | 430/8 | €10,537 | €14,793 | +€4,256 | +40.4% |
| Trade debts | 44 | €10,088 | €9,038 | -€1,051 | -10.4% |
| Suppliers | 440/4 | €10,088 | €9,038 | -€1,051 | -10.4% |
| Taxes, remuneration and social security | 45 | €2,921 | €0 | -€2,921 | -100.0% |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | €2,921 | €0 | -€2,921 | -100.0% |
| Other amounts payable | 47/48 | €8,938 | €11,438 | +€2,500 | +28.0% |
| Non-recurring operating income | 76A | €17,000 | €0 | -€17,000 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €554 | €785 | +€231 | +41.6% |
| Other operating charges | 640/8 | €911 | €507 | -€404 | -44.3% |
| Gross operating margin | 9900 | €5,271 | €4,454 | -€818 | -15.5% |
| Operating profit (loss) | 9901 | €3,806 | €3,161 | -€644 | -16.9% |
| Financial income | 75/76B | €423 | €726 | +€303 | +71.5% |
| Recurring financial income | 75 | €423 | €726 | +€303 | +71.5% |
| Financial charges | 65/66B | €2,545 | €2,325 | -€219 | -8.6% |
| Recurring financial charges | 65 | €2,545 | €2,325 | -€219 | -8.6% |
| Profit (loss) for the period before taxes | 9903 | €1,684 | €1,562 | -€122 | -7.3% |
| Income taxes | 67/77 | €625 | €526 | -€98 | -15.7% |
| Profit (loss) for the period | 9904 | €1,060 | €1,036 | -€24 | -2.3% |
| Profit (loss) for the period to be appropriated | 9905 | €1,060 | €1,036 | -€24 | -2.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.