Castor & Co: 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 & Co
Largest movements
- Tangible fixed assets +€59,299
up €59,299 (+90.7%), from €65,349 to €124,648
of which Furniture and vehicles: +€63,714
- Receivables within one year -€33,460
down €33,460 (-72.3%), from €46,290 to €12,831
of which Trade receivables: -€43,015
- Cash +€28,259
up €28,259 (+14.6%), from €193,353 to €221,612
mainly Net result for the year (+€100,186) and Receivables within one year (+€33,460)
- Reserves +€85,186
up €85,186 (+27.5%), from €309,947 to €395,133
- Other debts -€15,576
down €15,576 (-41.2%), from €37,798 to €22,222
- Debts after one year -€9,725
down €9,725 (-29.9%), from €32,514 to €22,789
- Financial income +€30,443
up €30,443 (+60.1%), from €50,678 to €81,121
- Gross operating margin -€29,919
down €29,919 (-32.9%), from €90,870 to €60,951
- Depreciation +€9,525
up €9,525 (+112%), from €8,484 to €18,009
- Taxes -€8,620
down €8,620 (-29.4%), from €29,286 to €20,666
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 | €459,800 | €511,823 | +€52,023 | +11.3% |
| Fixed assets | 21/28 | €220,157 | €277,381 | +€57,224 | +26.0% |
| Tangible fixed assets | 22/27 | €65,349 | €124,648 | +€59,299 | +90.7% |
| Land and buildings | 22 | €60,711 | €56,295 | -€4,415 | -7.3% |
| Furniture and vehicles | 24 | €4,638 | €68,352 | +€63,714 | +1,374% |
| Financial fixed assets | 28 | €154,808 | €152,734 | -€2,075 | -1.3% |
| Current assets | 29/58 | €239,643 | €234,442 | -€5,201 | -2.2% |
| Amounts receivable within one year | 40/41 | €46,290 | €12,831 | -€33,460 | -72.3% |
| Trade receivables | 40 | €46,290 | €3,276 | -€43,015 | -92.9% |
| Other amounts receivable | 41 | - | €9,555 | +€9,555 | |
| Cash at bank and in hand | 54/58 | €193,353 | €221,612 | +€28,259 | +14.6% |
| Total equity and liabilities | 10/49 | €459,800 | €511,823 | +€52,023 | +11.3% |
| Equity | 10/15 | €352,727 | €437,913 | +€85,186 | +24.2% |
| Contributions | 10/11 | €23,000 | €23,000 | = | 0.0% |
| Reserves | 13 | €309,947 | €395,133 | +€85,186 | +27.5% |
| Distributable reserves | 133 | €309,947 | €395,133 | +€85,186 | +27.5% |
| Profit (loss) carried forward | 14 | €19,780 | €19,780 | = | 0.0% |
| Amounts payable | 17/49 | €107,073 | €73,910 | -€33,163 | -31.0% |
| Amounts payable after more than one year | 17 | €32,514 | €22,789 | -€9,725 | -29.9% |
| Financial debts | 170/4 | €32,514 | €22,789 | -€9,725 | -29.9% |
| Amounts payable within one year | 42/48 | €72,178 | €49,899 | -€22,279 | -30.9% |
| Current portion of amounts payable after more than one year | 42 | €9,603 | €9,725 | +€121 | +1.3% |
| Trade debts | 44 | €4,025 | €2,251 | -€1,773 | -44.1% |
| Suppliers | 440/4 | €4,025 | €2,251 | -€1,773 | -44.1% |
| Taxes, remuneration and social security | 45 | €20,752 | €15,701 | -€5,051 | -24.3% |
| Taxes | 450/3 | €20,752 | €15,701 | -€5,051 | -24.3% |
| Other amounts payable | 47/48 | €37,798 | €22,222 | -€15,576 | -41.2% |
| Accrued charges and deferred income | 492/3 | €2,381 | €1,222 | -€1,159 | -48.7% |
| Non-recurring operating income | 76A | - | €158 | +€158 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,484 | €18,009 | +€9,525 | +112% |
| Other operating charges | 640/8 | €1,435 | €1,597 | +€162 | +11.3% |
| Gross operating margin | 9900 | €90,870 | €60,951 | -€29,919 | -32.9% |
| Operating profit (loss) | 9901 | €80,951 | €41,345 | -€39,605 | -48.9% |
| Financial income | 75/76B | €50,678 | €81,121 | +€30,443 | +60.1% |
| Recurring financial income | 75 | €50,678 | €81,121 | +€30,443 | +60.1% |
| Financial charges | 65/66B | €2,116 | €1,615 | -€501 | -23.7% |
| Recurring financial charges | 65 | €2,116 | €1,615 | -€501 | -23.7% |
| Profit (loss) for the period before taxes | 9903 | €129,513 | €120,852 | -€8,661 | -6.7% |
| Income taxes | 67/77 | €29,286 | €20,666 | -€8,620 | -29.4% |
| Profit (loss) for the period | 9904 | €100,227 | €100,186 | -€41 | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €100,227 | €100,186 | -€41 | 0.0% |
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 17 October 2026 via checked.be.