CASTORETTE: 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.
CASTORETTE
Largest movements
- Tangible fixed assets -€6,792
down €6,792 (-7.5%), from €90,628 to €83,836
of which Land and buildings: -€5,999
- Other debts -€22,501
down €22,501 (-43.8%), from €51,354 to €28,853
- Profit (loss) carried forward +€15,708
up €15,708 (+21.6%), from -€72,731 to -€57,023
- Gross operating margin -€124,675
down €124,675 (-84.7%), from €147,176 to €22,501
- Taxes -€31,783
no longer reported in 2024 (was €31,783)
- Other operating charges -€21,274
no longer reported in 2024 (was €21,274)
From the 2023 result to the 2024 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €90,628 | €83,836 | -€6,792 | -7.5% |
| Fixed assets | 21/28 | €90,628 | €83,836 | -€6,792 | -7.5% |
| Tangible fixed assets | 22/27 | €90,628 | €83,836 | -€6,792 | -7.5% |
| Land and buildings | 22 | €86,378 | €80,378 | -€5,999 | -6.9% |
| Plant, machinery and equipment | 23 | €4,251 | €3,458 | -€793 | -18.7% |
| Total equity and liabilities | 10/49 | €90,628 | €83,836 | -€6,792 | -7.5% |
| Equity | 10/15 | -€54,331 | -€38,623 | +€15,708 | +28.9% |
| Contributions | 10/11 | €18,400 | €18,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€72,731 | -€57,023 | +€15,708 | +21.6% |
| Amounts payable | 17/49 | €144,960 | €122,459 | -€22,501 | -15.5% |
| Amounts payable within one year | 42/48 | €144,960 | €122,459 | -€22,501 | -15.5% |
| Financial debts | 43 | €28,906 | €28,906 | = | 0.0% |
| Other loans | 439 | €28,906 | €28,906 | = | 0.0% |
| Trade debts | 44 | €27,710 | €27,710 | = | 0.0% |
| Suppliers | 440/4 | €27,710 | €27,710 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €36,989 | €36,989 | = | 0.0% |
| Taxes | 450/3 | €36,989 | €36,989 | = | 0.0% |
| Other amounts payable | 47/48 | €51,354 | €28,853 | -€22,501 | -43.8% |
| Non-recurring operating income | 76A | €124,745 | - | -€124,745 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,792 | €6,792 | = | 0.0% |
| Other operating charges | 640/8 | €21,274 | - | -€21,274 | |
| Gross operating margin | 9900 | €147,176 | €22,501 | -€124,675 | -84.7% |
| Operating profit (loss) | 9901 | €119,109 | €15,708 | -€103,401 | -86.8% |
| Financial income | 75/76B | €8 | - | -€8 | |
| Recurring financial income | 75 | €8 | - | -€8 | |
| Financial charges | 65/66B | €23 | - | -€23 | |
| Recurring financial charges | 65 | €23 | - | -€23 | |
| Profit (loss) for the period before taxes | 9903 | €119,094 | €15,708 | -€103,386 | -86.8% |
| Income taxes | 67/77 | €31,783 | - | -€31,783 | |
| Profit (loss) for the period | 9904 | €87,311 | €15,708 | -€71,603 | -82.0% |
| Profit (loss) for the period to be appropriated | 9905 | €87,311 | €15,708 | -€71,603 | -82.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.