Castoro & C°: 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.
Castoro & C°
Largest movements
- Tangible fixed assets -€13,306
down €13,306 (-3.2%), from €421,013 to €407,707
of which Land and buildings: -€12,856
- Cash +€6,659
up €6,659 (+196%), from €3,391 to €10,050
mainly Depreciation (+€13,306) and Other debts (+€2,539)
- Current portion of long-term debt -€5,834
down €5,834 (-100%), from €5,834 to €0
- Gross operating margin +€497
up €497 (+4.4%), from €11,281 to €11,778
- Other operating charges +€460
up €460 (+22.6%), from €2,037 to €2,497
- Financial charges -€251
down €251 (-61.0%), from €411 to €160
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 | €424,404 | €417,760 | -€6,643 | -1.6% |
| Fixed assets | 21/28 | €421,013 | €407,707 | -€13,306 | -3.2% |
| Tangible fixed assets | 22/27 | €421,013 | €407,707 | -€13,306 | -3.2% |
| Land and buildings | 22 | €418,794 | €405,938 | -€12,856 | -3.1% |
| Plant, machinery and equipment | 23 | €192 | €0 | -€192 | -100% |
| Furniture and vehicles | 24 | €2,027 | €1,769 | -€257 | -12.7% |
| Current assets | 29/58 | €3,391 | €10,053 | +€6,662 | +196% |
| Amounts receivable within one year | 40/41 | - | €3 | +€3 | |
| Other amounts receivable | 41 | - | €3 | +€3 | |
| Cash at bank and in hand | 54/58 | €3,391 | €10,050 | +€6,659 | +196% |
| Total equity and liabilities | 10/49 | €424,404 | €417,760 | -€6,643 | -1.6% |
| Equity | 10/15 | €197,438 | €193,263 | -€4,174 | -2.1% |
| Contributions | 10/11 | €300,000 | €300,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€102,562 | -€106,737 | -€4,174 | -4.1% |
| Amounts payable | 17/49 | €226,966 | €224,497 | -€2,469 | -1.1% |
| Amounts payable after more than one year | 17 | €200,000 | €200,000 | = | 0.0% |
| Financial debts | 170/4 | €200,000 | - | -€200,000 | |
| Other amounts payable | 178/9 | - | €200,000 | +€200,000 | |
| Amounts payable within one year | 42/48 | €26,966 | €24,497 | -€2,469 | -9.2% |
| Current portion of amounts payable after more than one year | 42 | €5,834 | €0 | -€5,834 | -100% |
| Trade debts | 44 | €278 | €1,104 | +€826 | +297% |
| Suppliers | 440/4 | €278 | €1,104 | +€826 | +297% |
| Other amounts payable | 47/48 | €20,854 | €23,393 | +€2,539 | +12.2% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,326 | €13,306 | -€20 | -0.2% |
| Other operating charges | 640/8 | €2,037 | €2,497 | +€460 | +22.6% |
| Gross operating margin | 9900 | €11,281 | €11,778 | +€497 | +4.4% |
| Operating profit (loss) | 9901 | -€4,082 | -€4,024 | +€58 | +1.4% |
| Financial income | 75/76B | €9 | €10 | +€1 | +14.7% |
| Recurring financial income | 75 | €9 | €10 | +€1 | +14.7% |
| Financial charges | 65/66B | €411 | €160 | -€251 | -61.0% |
| Recurring financial charges | 65 | €411 | €160 | -€251 | -61.0% |
| Profit (loss) for the period before taxes | 9903 | -€4,484 | -€4,174 | +€310 | +6.9% |
| Profit (loss) for the period | 9904 | -€4,484 | -€4,174 | +€310 | +6.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,484 | -€4,174 | +€310 | +6.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.