Castor DBM: 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 DBM
Largest movements
- Cash -€4,542
down €4,542 (-39.9%), from €11,380 to €6,838
mainly Accrued charges and deferred income (-€9,128) and Receivables within one year (-€1,126)
- Tangible fixed assets -€1,660
down €1,660 (-20.8%), from €7,967 to €6,307
- Receivables within one year +€1,126
up €1,126 (+5.6%), from €20,022 to €21,148
of which Other amounts receivable: +€8,000
- Accrued charges and deferred income -€9,128
down €9,128 (-100%), from €9,128 to €0
- Tax, wage and social debts +€1,655
up €1,655 (+53.1%), from €3,114 to €4,769
- Profit (loss) carried forward +€1,281
up €1,281 (+5.8%), from €21,916 to €23,197
- Trade debts +€1,157
up €1,157 (+135%), from €855 to €2,011
- Gross operating margin -€24,200
down €24,200 (-85.1%), from €28,450 to €4,250
- Taxes -€5,047
down €5,047 (-84.1%), from €6,000 to €953
- Depreciation +€1,327
up €1,327 (+398%), from €333 to €1,660
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 | €40,284 | €35,248 | -€5,035 | -12.5% |
| Fixed assets | 21/28 | €8,330 | €6,670 | -€1,660 | -19.9% |
| Tangible fixed assets | 22/27 | €7,967 | €6,307 | -€1,660 | -20.8% |
| Furniture and vehicles | 24 | €7,967 | €6,307 | -€1,660 | -20.8% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €31,954 | €28,578 | -€3,376 | -10.6% |
| Amounts receivable within one year | 40/41 | €20,022 | €21,148 | +€1,126 | +5.6% |
| Trade receivables | 40 | €20,022 | €13,148 | -€6,874 | -34.3% |
| Other amounts receivable | 41 | - | €8,000 | +€8,000 | |
| Cash at bank and in hand | 54/58 | €11,380 | €6,838 | -€4,542 | -39.9% |
| Deferred charges and accrued income | 490/1 | €552 | €593 | +€41 | +7.4% |
| Total equity and liabilities | 10/49 | €40,284 | €35,248 | -€5,035 | -12.5% |
| Equity | 10/15 | €26,916 | €28,197 | +€1,281 | +4.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,916 | €23,197 | +€1,281 | +5.8% |
| Amounts payable | 17/49 | €13,368 | €7,052 | -€6,317 | -47.3% |
| Amounts payable within one year | 42/48 | €4,240 | €7,052 | +€2,812 | +66.3% |
| Trade debts | 44 | €855 | €2,011 | +€1,157 | +135% |
| Suppliers | 440/4 | €855 | €2,011 | +€1,157 | +135% |
| Taxes, remuneration and social security | 45 | €3,114 | €4,769 | +€1,655 | +53.1% |
| Taxes | 450/3 | €3,114 | €4,769 | +€1,655 | +53.1% |
| Other amounts payable | 47/48 | €271 | €271 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €9,128 | €0 | -€9,128 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €333 | €1,660 | +€1,327 | +398% |
| Other operating charges | 640/8 | €163 | €311 | +€147 | +90.3% |
| Gross operating margin | 9900 | €28,450 | €4,250 | -€24,200 | -85.1% |
| Operating profit (loss) | 9901 | €27,954 | €2,280 | -€25,674 | -91.8% |
| Financial charges | 65/66B | €38 | €46 | +€8 | +21.1% |
| Recurring financial charges | 65 | €38 | €46 | +€8 | +21.1% |
| Profit (loss) for the period before taxes | 9903 | €27,916 | €2,234 | -€25,682 | -92.0% |
| Income taxes | 67/77 | €6,000 | €953 | -€5,047 | -84.1% |
| Profit (loss) for the period | 9904 | €21,916 | €1,281 | -€20,635 | -94.2% |
| Profit (loss) for the period to be appropriated | 9905 | €21,916 | €1,281 | -€20,635 | -94.2% |
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 27 October 2026 via checked.be.