CASTORISAGGI: 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.
CASTORISAGGI
Largest movements
- Cash +€62,323
up €62,323 (+102%), from €60,842 to €123,165
mainly Net result for the year (+€91,545) and Other debts (+€58,509)
- Receivables within one year +€10,340
up €10,340 (+11,618%), from €89 to €10,429
- Other debts +€58,509
up €58,509 (+95.0%), from €61,597 to €120,106
- Reserves +€19,545
up €19,545 (+8.9%), from €218,800 to €238,345
of which Distributable reserves: +€19,545
- Gross operating margin -€4,292
down €4,292 (-3.4%), from €125,451 to €121,159
- Taxes -€3,923
down €3,923 (-12.0%), from €32,698 to €28,775
- Financial income +€1,381
up €1,381 (+52.5%), from €2,632 to €4,013
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 | €314,592 | €390,743 | +€76,151 | +24.2% |
| Fixed assets | 21/28 | €2,476 | €5,935 | +€3,459 | +140% |
| Tangible fixed assets | 22/27 | €2,476 | €5,935 | +€3,459 | +140% |
| Furniture and vehicles | 24 | €2,476 | €5,935 | +€3,459 | +140% |
| Current assets | 29/58 | €312,116 | €384,808 | +€72,692 | +23.3% |
| Amounts receivable within one year | 40/41 | €89 | €10,429 | +€10,340 | +11,618% |
| Other amounts receivable | 41 | €89 | €10,429 | +€10,340 | +11,618% |
| Current investments | 50/53 | €250,000 | €250,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €60,842 | €123,165 | +€62,323 | +102% |
| Deferred charges and accrued income | 490/1 | €1,185 | €1,214 | +€29 | +2.4% |
| Total equity and liabilities | 10/49 | €314,592 | €390,743 | +€76,151 | +24.2% |
| Equity | 10/15 | €238,215 | €257,760 | +€19,545 | +8.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €218,800 | €238,345 | +€19,545 | +8.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €216,940 | €236,485 | +€19,545 | +9.0% |
| Profit (loss) carried forward | 14 | €815 | €815 | = | 0.0% |
| Amounts payable | 17/49 | €76,377 | €132,983 | +€56,606 | +74.1% |
| Amounts payable within one year | 42/48 | €75,992 | €132,587 | +€56,595 | +74.5% |
| Trade debts | 44 | €3,138 | €588 | -€2,550 | -81.3% |
| Suppliers | 440/4 | €3,138 | €588 | -€2,550 | -81.3% |
| Taxes, remuneration and social security | 45 | €11,257 | €11,893 | +€636 | +5.6% |
| Taxes | 450/3 | €11,257 | €11,893 | +€636 | +5.6% |
| Other amounts payable | 47/48 | €61,597 | €120,106 | +€58,509 | +95.0% |
| Accrued charges and deferred income | 492/3 | €385 | €396 | +€11 | +2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €903 | €1,854 | +€951 | +105% |
| Other operating charges | 640/8 | €655 | €588 | -€67 | -10.2% |
| Gross operating margin | 9900 | €125,451 | €121,159 | -€4,292 | -3.4% |
| Operating profit (loss) | 9901 | €123,893 | €118,717 | -€5,176 | -4.2% |
| Financial income | 75/76B | €2,632 | €4,013 | +€1,381 | +52.5% |
| Recurring financial income | 75 | €2,632 | €4,013 | +€1,381 | +52.5% |
| Financial charges | 65/66B | €1,641 | €2,410 | +€769 | +46.9% |
| Recurring financial charges | 65 | €1,641 | €2,410 | +€769 | +46.9% |
| Profit (loss) for the period before taxes | 9903 | €124,884 | €120,320 | -€4,564 | -3.7% |
| Income taxes | 67/77 | €32,698 | €28,775 | -€3,923 | -12.0% |
| Profit (loss) for the period | 9904 | €92,186 | €91,545 | -€641 | -0.7% |
| Profit (loss) for the period to be appropriated | 9905 | €92,186 | €91,545 | -€641 | -0.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.