CASTRO - DE MOOR: 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.
CASTRO - DE MOOR
Largest movements
- Tangible fixed assets -€40,619
down €40,619 (-21.0%), from €193,531 to €152,912
of which Land and buildings: -€29,587
- Receivables within one year +€14,974
up €14,974 (+3.6%), from €416,803 to €431,777
of which Other amounts receivable: +€84,875
- Other debts +€104,604
up €104,604 (+8,970%), from €1,166 to €105,770
- Trade debts -€80,854
down €80,854 (-49.2%), from €164,231 to €83,376
- Debts after one year -€29,908
down €29,908 (-41.4%), from €72,284 to €42,376
- Reserves -€15,139
down €15,139 (-3.9%), from €388,023 to €372,884
of which Distributable reserves: -€15,139
- Current portion of long-term debt -€14,117
down €14,117 (-32.1%), from €44,025 to €29,908
- Gross operating margin +€90,622
up €90,622 (+32.1%), from €282,704 to €373,326
- Taxes +€15,714
up €15,714 (+1,057%), from €1,487 to €17,201
- Staff costs -€14,306
down €14,306 (-6.2%), from €229,281 to €214,975
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 | €768,974 | €740,032 | -€28,942 | -3.8% |
| Fixed assets | 21/28 | €194,236 | €153,617 | -€40,619 | -20.9% |
| Tangible fixed assets | 22/27 | €193,531 | €152,912 | -€40,619 | -21.0% |
| Land and buildings | 22 | €158,329 | €128,742 | -€29,587 | -18.7% |
| Plant, machinery and equipment | 23 | €32 | €0 | -€32 | -100% |
| Furniture and vehicles | 24 | €35,170 | €24,170 | -€11,000 | -31.3% |
| Financial fixed assets | 28 | €705 | €705 | = | 0.0% |
| Current assets | 29/58 | €574,738 | €586,415 | +€11,677 | +2.0% |
| Stocks and contracts in progress | 3 | €117,556 | €121,392 | +€3,836 | +3.3% |
| Stocks | 30/36 | €117,556 | €121,392 | +€3,836 | +3.3% |
| Amounts receivable within one year | 40/41 | €416,803 | €431,777 | +€14,974 | +3.6% |
| Trade receivables | 40 | €287,810 | €217,908 | -€69,902 | -24.3% |
| Other amounts receivable | 41 | €128,993 | €213,869 | +€84,875 | +65.8% |
| Cash at bank and in hand | 54/58 | €36,587 | €29,311 | -€7,275 | -19.9% |
| Deferred charges and accrued income | 490/1 | €3,793 | €3,935 | +€142 | +3.7% |
| Total equity and liabilities | 10/49 | €768,974 | €740,032 | -€28,942 | -3.8% |
| Equity | 10/15 | €450,023 | €434,884 | -€15,139 | -3.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €388,023 | €372,884 | -€15,139 | -3.9% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €381,823 | €366,684 | -€15,139 | -4.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €318,952 | €305,149 | -€13,803 | -4.3% |
| Amounts payable after more than one year | 17 | €72,284 | €42,376 | -€29,908 | -41.4% |
| Financial debts | 170/4 | €72,284 | €42,376 | -€29,908 | -41.4% |
| Amounts payable within one year | 42/48 | €246,668 | €262,773 | +€16,105 | +6.5% |
| Current portion of amounts payable after more than one year | 42 | €44,025 | €29,908 | -€14,117 | -32.1% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €164,231 | €83,376 | -€80,854 | -49.2% |
| Suppliers | 440/4 | €164,231 | €83,376 | -€80,854 | -49.2% |
| Taxes, remuneration and social security | 45 | €37,246 | €43,718 | +€6,472 | +17.4% |
| Taxes | 450/3 | €24,855 | €30,129 | +€5,273 | +21.2% |
| Remuneration and social security | 454/9 | €12,391 | €13,590 | +€1,199 | +9.7% |
| Other amounts payable | 47/48 | €1,166 | €105,770 | +€104,604 | +8,970% |
| Non-recurring operating income | 76A | €841 | €1,159 | +€318 | +37.8% |
| Remuneration, social security and pensions | 62 | €229,281 | €214,975 | -€14,306 | -6.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,687 | €40,619 | -€69 | -0.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€2,387 | -€2,387 | |
| Other operating charges | 640/8 | €5,461 | €7,735 | +€2,275 | +41.7% |
| Non-recurring operating charges | 66A | - | €2,430 | +€2,430 | |
| Gross operating margin | 9900 | €282,704 | €373,326 | +€90,622 | +32.1% |
| Operating profit (loss) | 9901 | €7,275 | €109,953 | +€102,678 | +1,411% |
| Financial income | 75/76B | €5,738 | €9,290 | +€3,552 | +61.9% |
| Recurring financial income | 75 | €5,738 | €9,290 | +€3,552 | +61.9% |
| Financial charges | 65/66B | €8,281 | €7,255 | -€1,026 | -12.4% |
| Recurring financial charges | 65 | €8,281 | €7,255 | -€1,026 | -12.4% |
| Profit (loss) for the period before taxes | 9903 | €4,733 | €111,989 | +€107,256 | +2,266% |
| Income taxes | 67/77 | €1,487 | €17,201 | +€15,714 | +1,057% |
| Profit (loss) for the period | 9904 | €3,246 | €94,788 | +€91,542 | +2,820% |
| Profit (loss) for the period to be appropriated | 9905 | €3,246 | €94,788 | +€91,542 | +2,820% |
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 1 November 2026 via checked.be.