DE KASTROL: 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.
DE KASTROL
Largest movements
- Receivables within one year -€20,045
down €20,045 (-95.0%), from €21,095 to €1,050
of which Other amounts receivable: -€13,581
- Tangible fixed assets -€5,511
down €5,511 (-14.2%), from €38,904 to €33,394
of which Plant, machinery and equipment: -€4,625
- Stocks and contracts -€3,555
down €3,555 (-14.8%), from €23,940 to €20,386
- Cash +€3,414
up €3,414 (+151%), from €2,260 to €5,674
mainly Net result for the year (+€30,300) and Receivables within one year (+€20,045)
- Profit (loss) carried forward +€23,958
no longer reported in 2025 (was -€23,958)
- Tax, wage and social debts -€15,055
down €15,055 (-51.3%), from €29,365 to €14,310
of which Taxes: -€15,772
- Trade debts -€10,578
down €10,578 (-44.9%), from €23,538 to €12,959
- Debts after one year -€7,112
down €7,112 (-93.1%), from €7,640 to €527
- Other debts -€7,005
down €7,005 (-43.8%), from €16,004 to €8,999
- Gross operating margin -€25,633
down €25,633 (-15.4%), from €165,972 to €140,339
- Other operating charges -€13,342
down €13,342 (-92.5%), from €14,427 to €1,086
- Financial charges -€5,448
down €5,448 (-51.3%), from €10,626 to €5,178
- Staff costs +€5,279
up €5,279 (+5.9%), from €88,810 to €94,089
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 | €90,258 | €64,629 | -€25,629 | -28.4% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €40,904 | €35,394 | -€5,511 | -13.5% |
| Tangible fixed assets | 22/27 | €38,904 | €33,394 | -€5,511 | -14.2% |
| Plant, machinery and equipment | 23 | €34,494 | €29,869 | -€4,625 | -13.4% |
| Other tangible fixed assets | 26 | €4,411 | €3,525 | -€886 | -20.1% |
| Financial fixed assets | 28 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €49,354 | €29,235 | -€20,118 | -40.8% |
| Stocks and contracts in progress | 3 | €23,940 | €20,386 | -€3,555 | -14.8% |
| Stocks | 30/36 | €23,940 | €20,386 | -€3,555 | -14.8% |
| Amounts receivable within one year | 40/41 | €21,095 | €1,050 | -€20,045 | -95.0% |
| Trade receivables | 40 | €7,088 | €625 | -€6,464 | -91.2% |
| Other amounts receivable | 41 | €14,006 | €425 | -€13,581 | -97.0% |
| Cash at bank and in hand | 54/58 | €2,260 | €5,674 | +€3,414 | +151% |
| Deferred charges and accrued income | 490/1 | €2,059 | €2,126 | +€68 | +3.3% |
| Total equity and liabilities | 10/49 | €90,258 | €64,629 | -€25,629 | -28.4% |
| Equity | 10/15 | -€13,958 | €16,342 | +€30,300 | |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | - | €6,342 | +€6,342 | |
| Distributable reserves | 133 | - | €6,342 | +€6,342 | |
| Profit (loss) carried forward | 14 | -€23,958 | - | +€23,958 | |
| Amounts payable | 17/49 | €104,216 | €48,287 | -€55,928 | -53.7% |
| Amounts payable after more than one year | 17 | €7,640 | €527 | -€7,112 | -93.1% |
| Financial debts | 170/4 | €7,640 | €527 | -€7,112 | -93.1% |
| Amounts payable within one year | 42/48 | €88,976 | €45,860 | -€43,116 | -48.5% |
| Current portion of amounts payable after more than one year | 42 | €9,525 | €7,112 | -€2,413 | -25.3% |
| Financial debts | 43 | €5,159 | - | -€5,159 | |
| Credit institutions | 430/8 | €5,159 | - | -€5,159 | |
| Trade debts | 44 | €23,538 | €12,959 | -€10,578 | -44.9% |
| Suppliers | 440/4 | €23,538 | €12,959 | -€10,578 | -44.9% |
| Advances received on contracts in progress | 46 | €5,384 | €2,479 | -€2,905 | -54.0% |
| Taxes, remuneration and social security | 45 | €29,365 | €14,310 | -€15,055 | -51.3% |
| Taxes | 450/3 | €19,840 | €4,067 | -€15,772 | -79.5% |
| Remuneration and social security | 454/9 | €9,526 | €10,243 | +€717 | +7.5% |
| Other amounts payable | 47/48 | €16,004 | €8,999 | -€7,005 | -43.8% |
| Accrued charges and deferred income | 492/3 | €7,600 | €1,900 | -€5,700 | -75.0% |
| Remuneration, social security and pensions | 62 | €88,810 | €94,089 | +€5,279 | +5.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,045 | €9,713 | -€1,331 | -12.1% |
| Other operating charges | 640/8 | €14,427 | €1,086 | -€13,342 | -92.5% |
| Gross operating margin | 9900 | €165,972 | €140,339 | -€25,633 | -15.4% |
| Operating profit (loss) | 9901 | €51,689 | €35,451 | -€16,238 | -31.4% |
| Financial income | 75/76B | €0 | €26 | +€26 | +258,600% |
| Recurring financial income | 75 | €0 | €26 | +€26 | +258,600% |
| Financial charges | 65/66B | €10,626 | €5,178 | -€5,448 | -51.3% |
| Recurring financial charges | 65 | €10,626 | €5,178 | -€5,448 | -51.3% |
| Profit (loss) for the period before taxes | 9903 | €41,063 | €30,300 | -€10,764 | -26.2% |
| Income taxes | 67/77 | €100 | - | -€100 | |
| Profit (loss) for the period | 9904 | €40,963 | €30,300 | -€10,664 | -26.0% |
| Profit (loss) for the period to be appropriated | 9905 | €40,963 | €30,300 | -€10,664 | -26.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.