CASTOR CONSULTING: 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 CONSULTING
Largest movements
- Receivables within one year +€107,874
up €107,874 (+27.2%), from €397,190 to €505,064
of which Other amounts receivable: +€109,280
- Current investments -€99,174
down €99,174 (-50.3%), from €197,085 to €97,911
- Cash +€13,129
up €13,129 (+70.6%), from €18,595 to €31,724
mainly Current investments (+€99,174) and Accrued charges and deferred income (+€12,780)
- Accrued charges and deferred income +€12,780
up €12,780 (+158%), from €8,073 to €20,853
- Reserves +€9,545
up €9,545 (+1.6%), from €602,657 to €612,202
of which Distributable reserves: +€9,545
- Financial income -€46,756
down €46,756 (-47.9%), from €97,513 to €50,756
of which Financial income: -€59,477
- Gross operating margin -€32,716
down €32,716, from €11,653 to -€21,063
- Other operating charges -€24,697
down €24,697 (-97.7%), from €25,279 to €583
- Taxes -€24,297
down €24,297 (-83.9%), from €28,944 to €4,647
- Financial charges +€12,761
up €12,761 (+4,509%), from €283 to €13,044
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 | €643,098 | €663,234 | +€20,135 | +3.1% |
| Fixed assets | 21/28 | €22,860 | €20,986 | -€1,874 | -8.2% |
| Tangible fixed assets | 22/27 | €22,860 | €20,986 | -€1,874 | -8.2% |
| Land and buildings | 22 | €10,602 | €9,210 | -€1,392 | -13.1% |
| Plant, machinery and equipment | 23 | €1,752 | €1,270 | -€482 | -27.5% |
| Furniture and vehicles | 24 | €506 | €506 | = | 0.0% |
| Other tangible fixed assets | 26 | €10,000 | €10,000 | = | 0.0% |
| Current assets | 29/58 | €620,238 | €642,247 | +€22,009 | +3.5% |
| Amounts receivable after more than one year | 29 | €6,840 | €6,840 | = | 0.0% |
| Other amounts receivable | 291 | €6,840 | €6,840 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €397,190 | €505,064 | +€107,874 | +27.2% |
| Trade receivables | 40 | €1,407 | €0 | -€1,407 | -100% |
| Other amounts receivable | 41 | €395,784 | €505,064 | +€109,280 | +27.6% |
| Current investments | 50/53 | €197,085 | €97,911 | -€99,174 | -50.3% |
| Cash at bank and in hand | 54/58 | €18,595 | €31,724 | +€13,129 | +70.6% |
| Deferred charges and accrued income | 490/1 | €528 | €708 | +€181 | +34.3% |
| Total equity and liabilities | 10/49 | €643,098 | €663,234 | +€20,135 | +3.1% |
| Equity | 10/15 | €608,857 | €618,402 | +€9,545 | +1.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €602,657 | €612,202 | +€9,545 | +1.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €600,797 | €610,342 | +€9,545 | +1.6% |
| Amounts payable | 17/49 | €34,241 | €44,831 | +€10,590 | +30.9% |
| Amounts payable within one year | 42/48 | €26,168 | €23,978 | -€2,190 | -8.4% |
| Trade debts | 44 | €4,169 | €2,716 | -€1,453 | -34.8% |
| Suppliers | 440/4 | €4,169 | €2,716 | -€1,453 | -34.8% |
| Taxes, remuneration and social security | 45 | €21,999 | €21,262 | -€737 | -3.4% |
| Taxes | 450/3 | €21,999 | €21,262 | -€737 | -3.4% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €8,073 | €20,853 | +€12,780 | +158% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,347 | €1,874 | -€1,473 | -44.0% |
| Other operating charges | 640/8 | €25,279 | €583 | -€24,697 | -97.7% |
| Gross operating margin | 9900 | €11,653 | -€21,063 | -€32,716 | |
| Operating profit (loss) | 9901 | -€16,973 | -€23,520 | -€6,547 | -38.6% |
| Financial income | 75/76B | €97,513 | €50,756 | -€46,756 | -47.9% |
| Recurring financial income | 75 | €97,513 | €38,036 | -€59,477 | -61.0% |
| Non-recurring financial income | 76B | - | €12,720 | +€12,720 | |
| Financial charges | 65/66B | €283 | €13,044 | +€12,761 | +4,509% |
| Recurring financial charges | 65 | €283 | €13,044 | +€12,761 | +4,509% |
| Profit (loss) for the period before taxes | 9903 | €80,257 | €14,192 | -€66,064 | -82.3% |
| Income taxes | 67/77 | €28,944 | €4,647 | -€24,297 | -83.9% |
| Profit (loss) for the period | 9904 | €51,313 | €9,545 | -€41,768 | -81.4% |
| Profit (loss) for the period to be appropriated | 9905 | €51,313 | €9,545 | -€41,768 | -81.4% |
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 18 October 2026 via checked.be.