CASTORIS: 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.
CASTORIS
Largest movements
- Cash +€155,967
up €155,967 (+321.7%), from €48,486 to €204,453
mainly Net result for the year (+€526,192) and Other debts (+€154,494)
- Tangible fixed assets -€21,253
down €21,253 (-28.1%), from €75,605 to €54,351
of which Furniture and vehicles: -€20,555
- Deferred charges and accrued income +€13,806
up €13,806 (+4.9%), from €280,148 to €293,954
- Other debts +€154,494
up €154,494 (+39.8%), from €388,025 to €542,519
- Gross operating margin +€100,969
up €100,969 (+16.3%), from €620,652 to €721,621
- Taxes +€22,044
up €22,044 (+14.8%), from €148,475 to €170,519
- Depreciation +€16,821
up €16,821 (+232.6%), from €7,231 to €24,052
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 | €405,681 | €557,254 | +€151,572 | +37.4% |
| Fixed assets | 21/28 | €75,605 | €54,351 | -€21,253 | -28.1% |
| Tangible fixed assets | 22/27 | €75,605 | €54,351 | -€21,253 | -28.1% |
| Land and buildings | 22 | €4,988 | €4,290 | -€698 | -14.0% |
| Furniture and vehicles | 24 | €70,617 | €50,061 | -€20,555 | -29.1% |
| Current assets | 29/58 | €330,077 | €502,902 | +€172,826 | +52.4% |
| Amounts receivable within one year | 40/41 | €1,443 | €4,495 | +€3,052 | +211.5% |
| Other amounts receivable | 41 | €1,443 | €4,495 | +€3,052 | +211.5% |
| Cash at bank and in hand | 54/58 | €48,486 | €204,453 | +€155,967 | +321.7% |
| Deferred charges and accrued income | 490/1 | €280,148 | €293,954 | +€13,806 | +4.9% |
| Total equity and liabilities | 10/49 | €405,681 | €557,254 | +€151,572 | +37.4% |
| Equity | 10/15 | €100 | €100 | = | 0.0% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Amounts payable | 17/49 | €405,581 | €557,154 | +€151,572 | +37.4% |
| Amounts payable within one year | 42/48 | €405,581 | €557,154 | +€151,572 | +37.4% |
| Trade debts | 44 | €4,107 | €4,510 | +€403 | +9.8% |
| Suppliers | 440/4 | €4,107 | €4,510 | +€403 | +9.8% |
| Taxes, remuneration and social security | 45 | €13,449 | €10,125 | -€3,324 | -24.7% |
| Taxes | 450/3 | €13,449 | €10,125 | -€3,324 | -24.7% |
| Other amounts payable | 47/48 | €388,025 | €542,519 | +€154,494 | +39.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,231 | €24,052 | +€16,821 | +232.6% |
| Other operating charges | 640/8 | €1,307 | €705 | -€602 | -46.0% |
| Gross operating margin | 9900 | €620,652 | €721,621 | +€100,969 | +16.3% |
| Operating profit (loss) | 9901 | €612,114 | €696,864 | +€84,750 | +13.8% |
| Financial income | 75/76B | €44 | - | -€44 | |
| Recurring financial income | 75 | €44 | - | -€44 | |
| Financial charges | 65/66B | €658 | €153 | -€505 | -76.8% |
| Recurring financial charges | 65 | €658 | €153 | -€505 | -76.8% |
| Profit (loss) for the period before taxes | 9903 | €611,499 | €696,711 | +€85,211 | +13.9% |
| Income taxes | 67/77 | €148,475 | €170,519 | +€22,044 | +14.8% |
| Profit (loss) for the period | 9904 | €463,025 | €526,192 | +€63,167 | +13.6% |
| Profit (loss) for the period to be appropriated | 9905 | €463,025 | €526,192 | +€63,167 | +13.6% |
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 1 October 2026 via checked.be.