Castro: 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.
Castro
Largest movements
- Current assets +€5,162
up €5,162 (+162.8%), from €3,171 to €8,333
of which Deferred charges and accrued income: +€3,677
- Tangible fixed assets -€2,844
down €2,844 (-36.6%), from €7,777 to €4,933
- Debts within one year +€14,677
up €14,677 (+46.9%), from €31,273 to €45,950
of which Other debts: +€41,522
- Equity -€12,360
down €12,360 (-116.9%), from -€10,575 to -€22,935
of which Profit (loss) carried forward: -€12,360
- Financial charges +€2,109
new in 2021: €2,109
- Other operating charges +€596
new in 2021: €596
- Gross operating margin -€250
down €250 (-3.7%), from -€6,676 to -€6,926
- Financial income +€115
new in 2021: €115
From the 2020 result to the 2021 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2020 | 2021 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €20,698 | €23,016 | +€2,317 | +11.2% |
| Fixed assets | 21/28 | €17,527 | €14,683 | -€2,844 | -16.2% |
| Tangible fixed assets | 22/27 | €7,777 | €4,933 | -€2,844 | -36.6% |
| Plant, machinery and equipment | 23 | - | €921 | +€921 | |
| Other tangible fixed assets | 26 | - | €4,012 | +€4,012 | |
| Financial fixed assets | 28 | €9,750 | €9,750 | = | 0.0% |
| Current assets | 29/58 | €3,171 | €8,333 | +€5,162 | +162.8% |
| Stocks and contracts in progress | 3 | €2,000 | €4,000 | +€2,000 | +100.0% |
| Stocks | 30/36 | - | €4,000 | +€4,000 | |
| Amounts receivable within one year | 40/41 | €211 | €54 | -€157 | -74.3% |
| Other amounts receivable | 41 | - | €54 | +€54 | |
| Cash at bank and in hand | 54/58 | €329 | €602 | +€273 | +82.7% |
| Deferred charges and accrued income | 490/1 | - | €3,677 | +€3,677 | |
| Total equity and liabilities | 10/49 | €20,698 | €23,016 | +€2,317 | +11.2% |
| Equity | 10/15 | -€10,575 | -€22,935 | -€12,360 | -116.9% |
| Contributions | 10/11 | - | €18,600 | +€18,600 | |
| Profit (loss) carried forward | 14 | -€29,175 | -€41,535 | -€12,360 | -42.4% |
| Amounts payable | 17/49 | €31,273 | €45,950 | +€14,677 | +46.9% |
| Amounts payable within one year | 42/48 | €31,273 | €45,950 | +€14,677 | +46.9% |
| Trade debts | 44 | €7,486 | €3,629 | -€3,857 | -51.5% |
| Suppliers | 440/4 | - | €3,629 | +€3,629 | |
| Taxes, remuneration and social security | 45 | - | €799 | +€799 | |
| Taxes | 450/3 | - | €799 | +€799 | |
| Other amounts payable | 47/48 | - | €41,522 | +€41,522 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,844 | €2,844 | = | 0.0% |
| Other operating charges | 640/8 | - | €596 | +€596 | |
| Gross operating margin | 9900 | -€6,676 | -€6,926 | -€250 | -3.7% |
| Operating profit (loss) | 9901 | -€10,568 | -€10,366 | +€201 | +1.9% |
| Financial income | 75/76B | - | €115 | +€115 | |
| Recurring financial income | 75 | €0 | €115 | +€115 | +31927.8% |
| Financial charges | 65/66B | - | €2,109 | +€2,109 | |
| Recurring financial charges | 65 | €1,599 | €2,109 | +€509 | +31.8% |
| Profit (loss) for the period before taxes | 9903 | -€12,167 | -€12,360 | -€193 | -1.6% |
| Profit (loss) for the period | 9904 | -€12,167 | -€12,360 | -€193 | -1.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,167 | -€12,360 | -€193 | -1.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2020 and 31 December 2021. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.