Castors D1: 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.
Castors D1
Largest movements
- Cash -€16,118
down €16,118 (-66.0%), from €24,408 to €8,290
mainly Debts within one year (-€147,463) and Deferred charges and accrued income (-€9,609)
- Deferred charges and accrued income +€9,609
up €9,609 (+13.6%), from €70,587 to €80,196
- Debts within one year -€147,463
down €147,463 (-18.8%), from €786,399 to €638,937
of which Tax, wage and social debts: -€123,002
- Profit (loss) carried forward +€96,688
up €96,688 (+22.2%), from -€435,369 to -€338,681
- Debts after one year +€42,500
up €42,500 (+20.0%), from €212,448 to €254,948
- Staff costs +€53,071
up €53,071 (+6.7%), from €790,311 to €843,382
- Financial income +€26,042
up €26,042 (+533%), from €4,883 to €30,925
of which Non-recurring financial income: +€30,647
- Financial charges +€25,905
up €25,905 (+79.6%), from €32,557 to €58,462
of which Non-recurring financial charges: +€26,014
- Gross operating margin -€14,762
down €14,762 (-1.5%), from €989,502 to €974,740
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 | €563,478 | €555,204 | -€8,275 | -1.5% |
| Fixed assets | 21/28 | €32,387 | €29,543 | -€2,844 | -8.8% |
| Tangible fixed assets | 22/27 | €7,899 | €5,055 | -€2,844 | -36.0% |
| Furniture and vehicles | 24 | €7,842 | €5,055 | -€2,787 | -35.5% |
| Other tangible fixed assets | 26 | €58 | - | -€58 | |
| Financial fixed assets | 28 | €24,488 | €24,488 | = | 0.0% |
| Current assets | 29/58 | €531,091 | €525,661 | -€5,430 | -1.0% |
| Stocks and contracts in progress | 3 | €6,600 | €3,440 | -€3,160 | -47.9% |
| Stocks | 30/36 | €6,600 | €3,440 | -€3,160 | -47.9% |
| Amounts receivable within one year | 40/41 | €429,497 | €433,735 | +€4,238 | +1.0% |
| Trade receivables | 40 | €341,392 | €340,063 | -€1,328 | -0.4% |
| Other amounts receivable | 41 | €88,105 | €93,671 | +€5,566 | +6.3% |
| Cash at bank and in hand | 54/58 | €24,408 | €8,290 | -€16,118 | -66.0% |
| Deferred charges and accrued income | 490/1 | €70,587 | €80,196 | +€9,609 | +13.6% |
| Total equity and liabilities | 10/49 | €563,478 | €555,204 | -€8,275 | -1.5% |
| Equity | 10/15 | -€435,369 | -€338,681 | +€96,688 | +22.2% |
| Profit (loss) carried forward | 14 | -€435,369 | -€338,681 | +€96,688 | +22.2% |
| Amounts payable | 17/49 | €998,847 | €893,884 | -€104,963 | -10.5% |
| Amounts payable after more than one year | 17 | €212,448 | €254,948 | +€42,500 | +20.0% |
| Financial debts | 170/4 | €212,448 | €254,948 | +€42,500 | +20.0% |
| Amounts payable within one year | 42/48 | €786,399 | €638,937 | -€147,463 | -18.8% |
| Trade debts | 44 | €499,701 | €475,785 | -€23,916 | -4.8% |
| Suppliers | 440/4 | €499,701 | €475,785 | -€23,916 | -4.8% |
| Taxes, remuneration and social security | 45 | €285,273 | €162,271 | -€123,002 | -43.1% |
| Taxes | 450/3 | €126,654 | €23,376 | -€103,278 | -81.5% |
| Remuneration and social security | 454/9 | €158,619 | €138,895 | -€19,724 | -12.4% |
| Non-recurring operating income | 76A | €455,694 | €467,411 | +€11,717 | +2.6% |
| Remuneration, social security and pensions | 62 | €790,311 | €843,382 | +€53,071 | +6.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,682 | €3,802 | +€120 | +3.3% |
| Other operating charges | 640/8 | €3,725 | €1,452 | -€2,273 | -61.0% |
| Non-recurring operating charges | 66A | €2,282 | - | -€2,282 | |
| Gross operating margin | 9900 | €989,502 | €974,740 | -€14,762 | -1.5% |
| Operating profit (loss) | 9901 | €189,503 | €126,105 | -€63,399 | -33.5% |
| Financial income | 75/76B | €4,883 | €30,925 | +€26,042 | +533% |
| Recurring financial income | 75 | €4,844 | €239 | -€4,605 | -95.1% |
| Non-recurring financial income | 76B | €39 | €30,686 | +€30,647 | +78,523% |
| Financial charges | 65/66B | €32,557 | €58,462 | +€25,905 | +79.6% |
| Recurring financial charges | 65 | €5,295 | €5,187 | -€109 | -2.0% |
| Non-recurring financial charges | 66B | €27,262 | €53,276 | +€26,014 | +95.4% |
| Profit (loss) for the period before taxes | 9903 | €161,829 | €98,567 | -€63,262 | -39.1% |
| Income taxes | 67/77 | €1,580 | €1,879 | +€299 | +18.9% |
| Profit (loss) for the period | 9904 | €160,249 | €96,688 | -€63,561 | -39.7% |
| Profit (loss) for the period to be appropriated | 9905 | €160,249 | €96,688 | -€63,561 | -39.7% |
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 18 October 2026 via checked.be.