CASTROBOUW: 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.
CASTROBOUW
Largest movements
- Receivables within one year +€29,772
up €29,772 (+13,042%), from €228 to €30,000
of which Trade receivables: +€30,000
- Deferred charges and accrued income -€10,580
down €10,580 (-69.4%), from €15,245 to €4,665
- Cash -€1,365
down €1,365 (-30.7%), from €4,441 to €3,076
mainly Receivables within one year (-€29,772) and Accrued charges and deferred income (-€1,120)
- Profit (loss) carried forward +€7,821
no longer reported in 2025 (was -€7,821)
- Other debts +€3,856
up €3,856 (+293%), from €1,315 to €5,171
- Trade debts +€3,383
new in 2025: €3,383
- Tax, wage and social debts +€3,277
up €3,277 (+60.7%), from €5,400 to €8,677
of which Taxes: +€8,677
- Accrued charges and deferred income -€1,120
no longer reported in 2025 (was €1,120)
- Gross operating margin +€17,154
up €17,154, from -€8,661 to €8,493
- Financial charges -€157
down €157 (-71.9%), from €219 to €61
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 | €20,014 | €37,841 | +€17,827 | +89.1% |
| Fixed assets | 21/28 | €100 | €100 | = | 0.0% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €19,914 | €37,741 | +€17,827 | +89.5% |
| Amounts receivable within one year | 40/41 | €228 | €30,000 | +€29,772 | +13,042% |
| Trade receivables | 40 | - | €30,000 | +€30,000 | |
| Other amounts receivable | 41 | €228 | - | -€228 | |
| Cash at bank and in hand | 54/58 | €4,441 | €3,076 | -€1,365 | -30.7% |
| Deferred charges and accrued income | 490/1 | €15,245 | €4,665 | -€10,580 | -69.4% |
| Total equity and liabilities | 10/49 | €20,014 | €37,841 | +€17,827 | +89.1% |
| Equity | 10/15 | €12,179 | €20,611 | +€8,432 | +69.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | - | €611 | +€611 | |
| Distributable reserves | 133 | - | €611 | +€611 | |
| Profit (loss) carried forward | 14 | -€7,821 | - | +€7,821 | |
| Amounts payable | 17/49 | €7,835 | €17,230 | +€9,395 | +120% |
| Amounts payable within one year | 42/48 | €6,715 | €17,230 | +€10,515 | +157% |
| Trade debts | 44 | - | €3,383 | +€3,383 | |
| Suppliers | 440/4 | - | €3,383 | +€3,383 | |
| Taxes, remuneration and social security | 45 | €5,400 | €8,677 | +€3,277 | +60.7% |
| Taxes | 450/3 | - | €8,677 | +€8,677 | |
| Remuneration and social security | 454/9 | €5,400 | - | -€5,400 | |
| Other amounts payable | 47/48 | €1,315 | €5,171 | +€3,856 | +293% |
| Accrued charges and deferred income | 492/3 | €1,120 | - | -€1,120 | |
| Other operating charges | 640/8 | €46 | - | -€46 | |
| Gross operating margin | 9900 | -€8,661 | €8,493 | +€17,154 | |
| Operating profit (loss) | 9901 | -€8,707 | €8,493 | +€17,200 | |
| Financial charges | 65/66B | €219 | €61 | -€157 | -71.9% |
| Recurring financial charges | 65 | €219 | €61 | -€157 | -71.9% |
| Profit (loss) for the period before taxes | 9903 | -€8,926 | €8,432 | +€17,358 | |
| Profit (loss) for the period | 9904 | -€8,926 | €8,432 | +€17,358 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,926 | €8,432 | +€17,358 |
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 24 October 2026 via checked.be.