CASTRES: 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.
CASTRES
Largest movements
- Current investments +€300,000
up €300,000 (+37.5%), from €800,000 to €1.1m
- Cash +€49,361
up €49,361 (+232.1%), from €21,271 to €70,632
mainly Net result for the year (+€368,195) and Tax, wage and social debts (+€14,276)
- Receivables within one year +€34,198
new in 2025: €34,198
of which Trade receivables: +€34,057
- Reserves +€368,195
up €368,195 (+32.8%), from €1.1m to €1.5m
- Financial income +€106,493
up €106,493 (+48.6%), from €219,104 to €325,597
- Taxes +€5,900
up €5,900 (+9.9%), from €59,749 to €65,649
- Gross operating margin -€5,407
down €5,407 (-4.8%), from €113,808 to €108,401
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 | €1,255,085 | €1,638,644 | +€383,559 | +30.6% |
| Fixed assets | 21/28 | €433,814 | €433,814 | = | 0.0% |
| Financial fixed assets | 28 | €433,814 | €433,814 | = | 0.0% |
| Current assets | 29/58 | €821,271 | €1,204,830 | +€383,559 | +46.7% |
| Amounts receivable within one year | 40/41 | - | €34,198 | +€34,198 | |
| Trade receivables | 40 | - | €34,057 | +€34,057 | |
| Other amounts receivable | 41 | - | €141 | +€141 | |
| Current investments | 50/53 | €800,000 | €1,100,000 | +€300,000 | +37.5% |
| Cash at bank and in hand | 54/58 | €21,271 | €70,632 | +€49,361 | +232.1% |
| Total equity and liabilities | 10/49 | €1,255,085 | €1,638,644 | +€383,559 | +30.6% |
| Equity | 10/15 | €1,232,149 | €1,600,345 | +€368,195 | +29.9% |
| Contributions | 10/11 | €10,966 | €10,966 | = | 0.0% |
| Reserves | 13 | €1,123,188 | €1,491,383 | +€368,195 | +32.8% |
| Distributable reserves | 133 | €1,123,188 | €1,491,383 | +€368,195 | +32.8% |
| Profit (loss) carried forward | 14 | €97,995 | €97,995 | = | 0.0% |
| Amounts payable | 17/49 | €22,936 | €38,299 | +€15,363 | +67.0% |
| Amounts payable within one year | 42/48 | €22,936 | €38,299 | +€15,363 | +67.0% |
| Trade debts | 44 | - | €414 | +€414 | |
| Suppliers | 440/4 | - | €414 | +€414 | |
| Taxes, remuneration and social security | 45 | €22,692 | €36,968 | +€14,276 | +62.9% |
| Taxes | 450/3 | €22,692 | €36,968 | +€14,276 | +62.9% |
| Other amounts payable | 47/48 | €243 | €917 | +€674 | +276.6% |
| Other operating charges | 640/8 | €126 | €128 | +€2 | +1.6% |
| Gross operating margin | 9900 | €113,808 | €108,401 | -€5,407 | -4.8% |
| Operating profit (loss) | 9901 | €113,682 | €108,273 | -€5,409 | -4.8% |
| Financial income | 75/76B | €219,104 | €325,597 | +€106,493 | +48.6% |
| Recurring financial income | 75 | €219,104 | €325,597 | +€106,493 | +48.6% |
| Financial charges | 65/66B | €24 | €25 | +€1 | +5.0% |
| Recurring financial charges | 65 | €24 | €25 | +€1 | +5.0% |
| Profit (loss) for the period before taxes | 9903 | €332,762 | €433,844 | +€101,082 | +30.4% |
| Income taxes | 67/77 | €59,749 | €65,649 | +€5,900 | +9.9% |
| Profit (loss) for the period | 9904 | €273,013 | €368,195 | +€95,182 | +34.9% |
| Profit (loss) for the period to be appropriated | 9905 | €273,013 | €368,195 | +€95,182 | +34.9% |
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 28 September 2026 via checked.be.