CASTOR ENGINEERING: 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 ENGINEERING
Largest movements
- Cash +€56,070
up €56,070 (+128.7%), from €43,581 to €99,651
mainly Net result for the year (+€95,820) and Other debts (+€44,000)
- Receivables within one year -€23,300
down €23,300 (-42.7%), from €54,614 to €31,315
of which Trade receivables: -€13,819
- Tangible fixed assets -€8,524
down €8,524 (-30.5%), from €27,959 to €19,436
- Other debts +€44,000
up €44,000 (+56.4%), from €78,000 to €122,000
- Profit (loss) carried forward -€26,180
down €26,180 (-94.2%), from €27,785 to €1,604
- Tax, wage and social debts +€6,726
up €6,726 (+47.1%), from €14,270 to €20,996
of which Taxes: +€8,471
- Gross operating margin +€27,348
up €27,348 (+26.8%), from €102,221 to €129,569
- Taxes +€4,117
up €4,117 (+20.5%), from €20,039 to €24,157
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
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 | €126,155 | €150,571 | +€24,416 | +19.4% |
| Fixed assets | 21/28 | €27,959 | €19,436 | -€8,524 | -30.5% |
| Tangible fixed assets | 22/27 | €27,959 | €19,436 | -€8,524 | -30.5% |
| Furniture and vehicles | 24 | €27,959 | €19,436 | -€8,524 | -30.5% |
| Current assets | 29/58 | €98,196 | €131,135 | +€32,940 | +33.5% |
| Amounts receivable within one year | 40/41 | €54,614 | €31,315 | -€23,300 | -42.7% |
| Trade receivables | 40 | €41,011 | €27,193 | -€13,819 | -33.7% |
| Other amounts receivable | 41 | €13,603 | €4,122 | -€9,481 | -69.7% |
| Cash at bank and in hand | 54/58 | €43,581 | €99,651 | +€56,070 | +128.7% |
| Deferred charges and accrued income | 490/1 | - | €169 | +€169 | |
| Total equity and liabilities | 10/49 | €126,155 | €150,571 | +€24,416 | +19.4% |
| Equity | 10/15 | €32,785 | €6,604 | -€26,180 | -79.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,785 | €1,604 | -€26,180 | -94.2% |
| Amounts payable | 17/49 | €93,370 | €143,967 | +€50,596 | +54.2% |
| Amounts payable within one year | 42/48 | €93,370 | €143,967 | +€50,596 | +54.2% |
| Trade debts | 44 | €1,100 | €970 | -€130 | -11.8% |
| Suppliers | 440/4 | €1,100 | €970 | -€130 | -11.8% |
| Taxes, remuneration and social security | 45 | €14,270 | €20,996 | +€6,726 | +47.1% |
| Taxes | 450/3 | €12,525 | €20,996 | +€8,471 | +67.6% |
| Remuneration and social security | 454/9 | €1,745 | €0 | -€1,745 | -100.0% |
| Other amounts payable | 47/48 | €78,000 | €122,000 | +€44,000 | +56.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,524 | €8,524 | = | 0.0% |
| Other operating charges | 640/8 | €1,004 | €918 | -€86 | -8.6% |
| Gross operating margin | 9900 | €102,221 | €129,569 | +€27,348 | +26.8% |
| Operating profit (loss) | 9901 | €92,693 | €120,127 | +€27,434 | +29.6% |
| Financial income | 75/76B | €181 | €175 | -€6 | -3.5% |
| Recurring financial income | 75 | €181 | €175 | -€6 | -3.5% |
| Financial charges | 65/66B | €228 | €326 | +€99 | +43.3% |
| Recurring financial charges | 65 | €228 | €326 | +€99 | +43.3% |
| Profit (loss) for the period before taxes | 9903 | €92,647 | €119,976 | +€27,330 | +29.5% |
| Income taxes | 67/77 | €20,039 | €24,157 | +€4,117 | +20.5% |
| Profit (loss) for the period | 9904 | €72,607 | €95,820 | +€23,212 | +32.0% |
| Profit (loss) for the period to be appropriated | 9905 | €72,607 | €95,820 | +€23,212 | +32.0% |
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 9 October 2026 via checked.be.