CASTORMIMMO: 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.
CASTORMIMMO
Largest movements
- Cash +€83,074
up €83,074 (+293.0%), from €28,351 to €111,425
mainly Current investments (+€75,000) and Other debts (+€67,003)
- Current investments -€75,000
down €75,000 (-100.0%), from €75,000 to €0
- Tangible fixed assets -€6,455
down €6,455 (-6.5%), from €98,992 to €92,537
of which Land and buildings: -€4,884
- Other debts +€67,003
up €67,003 (+4187701.9%), from €2 to €67,005
- Reserves -€60,037
down €60,037 (-44.3%), from €135,666 to €75,629
of which Distributable reserves: -€60,037
- Tax, wage and social debts -€4,371
down €4,371 (-100.0%), from €4,371 to €0
- Gross operating margin -€3,430
down €3,430 (-8.6%), from €39,754 to €36,324
- Taxes -€1,701
down €1,701 (-20.4%), from €8,321 to €6,620
- Financial income -€770
down €770 (-40.1%), from €1,920 to €1,151
- Financial charges +€603
up €603 (+240.2%), from €251 to €855
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 | €204,903 | €206,870 | +€1,966 | +1.0% |
| Fixed assets | 21/28 | €98,992 | €92,537 | -€6,455 | -6.5% |
| Tangible fixed assets | 22/27 | €98,992 | €92,537 | -€6,455 | -6.5% |
| Land and buildings | 22 | €93,592 | €88,707 | -€4,884 | -5.2% |
| Plant, machinery and equipment | 23 | €5,400 | €3,829 | -€1,570 | -29.1% |
| Current assets | 29/58 | €105,912 | €114,333 | +€8,421 | +8.0% |
| Amounts receivable within one year | 40/41 | - | €725 | +€725 | |
| Other amounts receivable | 41 | - | €725 | +€725 | |
| Current investments | 50/53 | €75,000 | €0 | -€75,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €28,351 | €111,425 | +€83,074 | +293.0% |
| Deferred charges and accrued income | 490/1 | €2,560 | €2,183 | -€377 | -14.7% |
| Total equity and liabilities | 10/49 | €204,903 | €206,870 | +€1,966 | +1.0% |
| Equity | 10/15 | €197,166 | €137,129 | -€60,037 | -30.4% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €135,666 | €75,629 | -€60,037 | -44.3% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €129,516 | €69,479 | -€60,037 | -46.4% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €7,737 | €69,741 | +€62,003 | +801.3% |
| Amounts payable within one year | 42/48 | €7,290 | €68,481 | +€61,191 | +839.4% |
| Trade debts | 44 | €2,917 | €1,476 | -€1,441 | -49.4% |
| Suppliers | 440/4 | €2,917 | €1,476 | -€1,441 | -49.4% |
| Taxes, remuneration and social security | 45 | €4,371 | €0 | -€4,371 | -100.0% |
| Taxes | 450/3 | €4,371 | €0 | -€4,371 | -100.0% |
| Other amounts payable | 47/48 | €2 | €67,005 | +€67,003 | +4187701.9% |
| Accrued charges and deferred income | 492/3 | €448 | €1,260 | +€812 | +181.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,455 | €6,455 | = | 0.0% |
| Other operating charges | 640/8 | €9,077 | €9,363 | +€286 | +3.1% |
| Gross operating margin | 9900 | €39,754 | €36,324 | -€3,430 | -8.6% |
| Operating profit (loss) | 9901 | €24,222 | €20,506 | -€3,716 | -15.3% |
| Financial income | 75/76B | €1,920 | €1,151 | -€770 | -40.1% |
| Recurring financial income | 75 | €1,920 | €1,151 | -€770 | -40.1% |
| Financial charges | 65/66B | €251 | €855 | +€603 | +240.2% |
| Recurring financial charges | 65 | €251 | €855 | +€603 | +240.2% |
| Profit (loss) for the period before taxes | 9903 | €25,891 | €20,802 | -€5,089 | -19.7% |
| Income taxes | 67/77 | €8,321 | €6,620 | -€1,701 | -20.4% |
| Profit (loss) for the period | 9904 | €17,570 | €14,182 | -€3,388 | -19.3% |
| Profit (loss) for the period to be appropriated | 9905 | €17,570 | €14,182 | -€3,388 | -19.3% |
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 2 October 2026 via checked.be.