CASTRO CONCEPT: 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 CONCEPT
Largest movements
- Tangible fixed assets +€33,065
new in 2025: €33,065
- Receivables within one year +€16,765
up €16,765 (+143.3%), from €11,703 to €28,467
of which Trade receivables: +€12,417
- Cash -€970
down €970 (-10.0%), from €9,703 to €8,733
mainly Investment in fixed assets (net) (-€40,229) and Receivables within one year (-€16,765)
- Debts after one year +€21,740
new in 2025: €21,740
- Trade debts +€12,553
up €12,553 (+254.7%), from €4,929 to €17,481
- Profit (loss) carried forward +€9,915
up €9,915 (+106.0%), from €9,355 to €19,270
- Current portion of long-term debt +€5,861
new in 2025: €5,861
- Other debts -€3,964
no longer reported in 2025 (was €3,964)
- Gross operating margin +€14,625
up €14,625 (+307.7%), from €4,753 to €19,378
- Depreciation +€7,164
new in 2025: €7,164
- Taxes -€2,018
no longer reported in 2025 (was €2,018)
- Financial charges +€1,219
up €1,219 (+978.7%), from €125 to €1,344
- Other operating charges +€1,040
new in 2025: €1,040
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 | €21,548 | €70,283 | +€48,735 | +226.2% |
| Fixed assets | 21/28 | - | €33,065 | +€33,065 | |
| Tangible fixed assets | 22/27 | - | €33,065 | +€33,065 | |
| Leasing and similar rights | 25 | - | €33,065 | +€33,065 | |
| Current assets | 29/58 | €21,548 | €37,218 | +€15,670 | +72.7% |
| Amounts receivable within one year | 40/41 | €11,703 | €28,467 | +€16,765 | +143.3% |
| Trade receivables | 40 | €10,684 | €23,101 | +€12,417 | +116.2% |
| Other amounts receivable | 41 | €1,018 | €5,366 | +€4,348 | +427.0% |
| Cash at bank and in hand | 54/58 | €9,703 | €8,733 | -€970 | -10.0% |
| Deferred charges and accrued income | 490/1 | €143 | €18 | -€125 | -87.3% |
| Total equity and liabilities | 10/49 | €21,548 | €70,283 | +€48,735 | +226.2% |
| Equity | 10/15 | €10,355 | €20,270 | +€9,915 | +95.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,355 | €19,270 | +€9,915 | +106.0% |
| Amounts payable | 17/49 | €11,193 | €50,013 | +€38,820 | +346.8% |
| Amounts payable after more than one year | 17 | - | €21,740 | +€21,740 | |
| Financial debts | 170/4 | - | €21,740 | +€21,740 | |
| Amounts payable within one year | 42/48 | €11,193 | €28,202 | +€17,009 | +152.0% |
| Current portion of amounts payable after more than one year | 42 | - | €5,861 | +€5,861 | |
| Trade debts | 44 | €4,929 | €17,481 | +€12,553 | +254.7% |
| Suppliers | 440/4 | €4,929 | €17,481 | +€12,553 | +254.7% |
| Taxes, remuneration and social security | 45 | €2,300 | €4,860 | +€2,560 | +111.3% |
| Taxes | 450/3 | €2,300 | €4,860 | +€2,560 | +111.3% |
| Other amounts payable | 47/48 | €3,964 | - | -€3,964 | |
| Accrued charges and deferred income | 492/3 | - | €71 | +€71 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €7,164 | +€7,164 | |
| Other operating charges | 640/8 | - | €1,040 | +€1,040 | |
| Gross operating margin | 9900 | €4,753 | €19,378 | +€14,625 | +307.7% |
| Operating profit (loss) | 9901 | €4,753 | €11,174 | +€6,421 | +135.1% |
| Financial income | 75/76B | - | €84 | +€84 | |
| Recurring financial income | 75 | - | €84 | +€84 | |
| Financial charges | 65/66B | €125 | €1,344 | +€1,219 | +978.7% |
| Recurring financial charges | 65 | €125 | €1,344 | +€1,219 | +978.7% |
| Profit (loss) for the period before taxes | 9903 | €4,628 | €9,915 | +€5,286 | +114.2% |
| Income taxes | 67/77 | €2,018 | - | -€2,018 | |
| Profit (loss) for the period | 9904 | €2,611 | €9,915 | +€7,304 | +279.7% |
| Profit (loss) for the period to be appropriated | 9905 | €2,611 | €9,915 | +€7,304 | +279.7% |
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 6 October 2026 via checked.be.