CASTUS BUILD: 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.
CASTUS BUILD
Largest movements
- Tangible fixed assets -€196,672
down €196,672 (-94.1%), from €209,084 to €12,412
of which Land and buildings: -€187,124
- Cash +€59,398
up €59,398 (+452%), from €13,149 to €72,546
mainly Investment in fixed assets (net) (+€186,296) and Receivables within one year (+€34,533)
- Receivables within one year -€34,533
down €34,533 (-17.4%), from €198,359 to €163,826
of which Trade receivables: -€31,602
- Debts after one year -€120,895
down €120,895 (-98.9%), from €122,284 to €1,388
- Other debts -€86,451
down €86,451 (-85.8%), from €100,733 to €14,282
- Trade debts +€29,605
up €29,605 (+4,120%), from €719 to €30,324
- Current portion of long-term debt -€29,562
down €29,562 (-19.7%), from €150,355 to €120,793
- Profit (loss) carried forward +€27,936
up €27,936 (+11.8%), from -€237,632 to -€209,696
- Staff costs -€44,860
down €44,860 (-43.8%), from €102,505 to €57,645
- Gross operating margin -€31,695
down €31,695 (-19.2%), from €165,196 to €133,501
- Depreciation -€19,324
down €19,324 (-65.1%), from €29,700 to €10,376
- Financial charges +€11,191
up €11,191 (+79.7%), from €14,042 to €25,233
of which Financial charges: +€12,750
- Taxes +€5,347
up €5,347 (+1,862%), from €287 to €5,634
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €431,621 | €258,558 | -€173,063 | -40.1% |
| Fixed assets | 21/28 | €211,259 | €14,587 | -€196,672 | -93.1% |
| Tangible fixed assets | 22/27 | €209,084 | €12,412 | -€196,672 | -94.1% |
| Land and buildings | 22 | €189,608 | €2,484 | -€187,124 | -98.7% |
| Furniture and vehicles | 24 | €19,476 | €9,928 | -€9,548 | -49.0% |
| Financial fixed assets | 28 | €2,175 | €2,175 | = | 0.0% |
| Current assets | 29/58 | €220,361 | €243,971 | +€23,609 | +10.7% |
| Stocks and contracts in progress | 3 | €5,680 | €5,440 | -€240 | -4.2% |
| Stocks | 30/36 | €5,680 | €5,440 | -€240 | -4.2% |
| Amounts receivable within one year | 40/41 | €198,359 | €163,826 | -€34,533 | -17.4% |
| Trade receivables | 40 | €192,978 | €161,376 | -€31,602 | -16.4% |
| Other amounts receivable | 41 | €5,381 | €2,450 | -€2,931 | -54.5% |
| Cash at bank and in hand | 54/58 | €13,149 | €72,546 | +€59,398 | +452% |
| Deferred charges and accrued income | 490/1 | €3,174 | €2,158 | -€1,015 | -32.0% |
| Total equity and liabilities | 10/49 | €431,621 | €258,558 | -€173,063 | -40.1% |
| Equity | 10/15 | €32,438 | €60,374 | +€27,936 | +86.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €251,470 | €251,470 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €251,470 | €251,470 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€237,632 | -€209,696 | +€27,936 | +11.8% |
| Amounts payable | 17/49 | €399,182 | €198,184 | -€200,998 | -50.4% |
| Amounts payable after more than one year | 17 | €122,284 | €1,388 | -€120,895 | -98.9% |
| Financial debts | 170/4 | €122,284 | €1,388 | -€120,895 | -98.9% |
| Amounts payable within one year | 42/48 | €276,899 | €196,796 | -€80,103 | -28.9% |
| Current portion of amounts payable after more than one year | 42 | €150,355 | €120,793 | -€29,562 | -19.7% |
| Trade debts | 44 | €719 | €30,324 | +€29,605 | +4,120% |
| Suppliers | 440/4 | €719 | €30,324 | +€29,605 | +4,120% |
| Taxes, remuneration and social security | 45 | €25,092 | €31,397 | +€6,305 | +25.1% |
| Taxes | 450/3 | €16,485 | €29,687 | +€13,202 | +80.1% |
| Remuneration and social security | 454/9 | €8,607 | €1,711 | -€6,897 | -80.1% |
| Other amounts payable | 47/48 | €100,733 | €14,282 | -€86,451 | -85.8% |
| Non-recurring operating income | 76A | €17,800 | €15,724 | -€2,076 | -11.7% |
| Remuneration, social security and pensions | 62 | €102,505 | €57,645 | -€44,860 | -43.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,700 | €10,376 | -€19,324 | -65.1% |
| Other operating charges | 640/8 | €7,053 | €6,700 | -€353 | -5.0% |
| Gross operating margin | 9900 | €165,196 | €133,501 | -€31,695 | -19.2% |
| Operating profit (loss) | 9901 | €25,938 | €58,780 | +€32,843 | +127% |
| Financial income | 75/76B | €529 | €22 | -€507 | -95.8% |
| Recurring financial income | 75 | €529 | €22 | -€507 | -95.8% |
| Financial charges | 65/66B | €14,042 | €25,233 | +€11,191 | +79.7% |
| Recurring financial charges | 65 | €12,483 | €25,233 | +€12,750 | +102% |
| Non-recurring financial charges | 66B | €1,558 | €0 | -€1,558 | -100% |
| Profit (loss) for the period before taxes | 9903 | €12,425 | €33,570 | +€21,145 | +170% |
| Income taxes | 67/77 | €287 | €5,634 | +€5,347 | +1,862% |
| Profit (loss) for the period | 9904 | €12,138 | €27,936 | +€15,798 | +130% |
| Profit (loss) for the period to be appropriated | 9905 | €12,138 | €27,936 | +€15,798 | +130% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.