CASTORES: what changed
Two fiscal 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.
CASTORES
Largest movements
- Receivables within one year -€12,100
down €12,100 (-35.7%), from €33,880 to €21,780
- Debts after one year -€80,000
down €80,000 (-14.4%), from €556,667 to €476,667
- Other debts +€36,161
up €36,161 (+28.7%), from €126,000 to €162,161
- Reserves +€23,498
new in 2025: €23,498
- Gross operating margin +€20,003
up €20,003 (+75.3%), from €26,566 to €46,569
- Taxes +€9,237
up €9,237 (+366.3%), from €2,522 to €11,759
- Financial charges -€3,323
down €3,323 (-23.8%), from €13,960 to €10,636
- Other operating charges +€679
new in 2025: €679
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 | €787,625 | €774,058 | -€13,567 | -1.7% |
| Fixed assets | 21/28 | €750,000 | €750,000 | = | 0.0% |
| Financial fixed assets | 28 | €750,000 | €750,000 | = | 0.0% |
| Current assets | 29/58 | €37,625 | €24,058 | -€13,567 | -36.1% |
| Amounts receivable within one year | 40/41 | €33,880 | €21,780 | -€12,100 | -35.7% |
| Trade receivables | 40 | €33,880 | €21,780 | -€12,100 | -35.7% |
| Cash at bank and in hand | 54/58 | €3,740 | €2,278 | -€1,462 | -39.1% |
| Deferred charges and accrued income | 490/1 | €4 | - | -€4 | |
| Total equity and liabilities | 10/49 | €787,625 | €774,058 | -€13,567 | -1.7% |
| Equity | 10/15 | €16,727 | €40,224 | +€23,498 | +140.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | - | €23,498 | +€23,498 | |
| Distributable reserves | 133 | - | €23,498 | +€23,498 | |
| Profit (loss) carried forward | 14 | €6,727 | €6,727 | = | 0.0% |
| Amounts payable | 17/49 | €770,898 | €733,834 | -€37,064 | -4.8% |
| Amounts payable after more than one year | 17 | €556,667 | €476,667 | -€80,000 | -14.4% |
| Financial debts | 170/4 | €556,667 | €476,667 | -€80,000 | -14.4% |
| Amounts payable within one year | 42/48 | €214,232 | €257,167 | +€42,936 | +20.0% |
| Current portion of amounts payable after more than one year | 42 | €80,000 | €80,000 | = | 0.0% |
| Trade debts | 44 | - | €2,649 | +€2,649 | |
| Suppliers | 440/4 | - | €2,649 | +€2,649 | |
| Taxes, remuneration and social security | 45 | €8,231 | €12,357 | +€4,125 | +50.1% |
| Taxes | 450/3 | €8,231 | €12,357 | +€4,125 | +50.1% |
| Other amounts payable | 47/48 | €126,000 | €162,161 | +€36,161 | +28.7% |
| Other operating charges | 640/8 | - | €679 | +€679 | |
| Gross operating margin | 9900 | €26,566 | €46,569 | +€20,003 | +75.3% |
| Operating profit (loss) | 9901 | €26,566 | €45,890 | +€19,324 | +72.7% |
| Financial income | 75/76B | €3 | €3 | -€0 | -0.3% |
| Recurring financial income | 75 | €3 | €3 | -€0 | -0.3% |
| Financial charges | 65/66B | €13,960 | €10,636 | -€3,323 | -23.8% |
| Recurring financial charges | 65 | €13,960 | €10,636 | -€3,323 | -23.8% |
| Profit (loss) for the period before taxes | 9903 | €12,609 | €35,257 | +€22,647 | +179.6% |
| Income taxes | 67/77 | €2,522 | €11,759 | +€9,237 | +366.3% |
| Profit (loss) for the period | 9904 | €10,087 | €23,498 | +€13,411 | +132.9% |
| Profit (loss) for the period to be appropriated | 9905 | €10,087 | €23,498 | +€13,411 | +132.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.