DEL CASTELLO: 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.
DEL CASTELLO
Largest movements
- Cash +€8,030
up €8,030 (+40.4%), from €19,853 to €27,883
mainly Depreciation (+€4,818) and Net result for the year (+€3,862)
- Tangible fixed assets -€4,818
down €4,818 (-35.9%), from €13,428 to €8,610
of which Plant, machinery and equipment: -€3,231
- Deferred charges and accrued income +€977
up €977 (+563.8%), from €173 to €1,150
- Profit (loss) carried forward +€3,862
up €3,862 (+55.9%), from -€6,910 to -€3,047
- Depreciation -€2,623
down €2,623 (-35.2%), from €7,440 to €4,818
- Financial charges -€1,728
down €1,728 (-70.9%), from €2,438 to €710
- Gross operating margin +€1,100
up €1,100 (+12.6%), from €8,739 to €9,839
- Turnover +€897
up €897 (+1.0%), from €85,752 to €86,650
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.
Cash bridge derived
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 | €36,762 | €40,579 | +€3,817 | +10.4% |
| Fixed assets | 21/28 | €13,924 | €9,106 | -€4,818 | -34.6% |
| Tangible fixed assets | 22/27 | €13,428 | €8,610 | -€4,818 | -35.9% |
| Plant, machinery and equipment | 23 | €9,112 | €5,881 | -€3,231 | -35.5% |
| Furniture and vehicles | 24 | €1,376 | €210 | -€1,166 | -84.7% |
| Leasing and similar rights | 25 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €2,940 | €2,520 | -€421 | -14.3% |
| Financial fixed assets | 28 | €496 | €496 | = | 0.0% |
| Current assets | 29/58 | €22,838 | €31,473 | +€8,635 | +37.8% |
| Stocks and contracts in progress | 3 | €1,357 | €1,218 | -€138 | -10.2% |
| Stocks | 30/36 | €1,357 | €1,218 | -€138 | -10.2% |
| Amounts receivable within one year | 40/41 | €1,455 | €1,222 | -€234 | -16.1% |
| Trade receivables | 40 | €1,455 | €1,222 | -€234 | -16.1% |
| Cash at bank and in hand | 54/58 | €19,853 | €27,883 | +€8,030 | +40.4% |
| Deferred charges and accrued income | 490/1 | €173 | €1,150 | +€977 | +563.8% |
| Total equity and liabilities | 10/49 | €36,762 | €40,579 | +€3,817 | +10.4% |
| Equity | 10/15 | €34,180 | €38,042 | +€3,862 | +11.3% |
| Contributions | 10/11 | €12,395 | €12,395 | = | 0.0% |
| Reserves | 13 | €28,695 | €28,695 | = | 0.0% |
| Non-distributable reserves | 130/1 | €336 | €336 | = | 0.0% |
| Reserves not available under the articles | 1311 | €336 | €336 | = | 0.0% |
| Distributable reserves | 133 | €28,359 | €28,359 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,910 | -€3,047 | +€3,862 | +55.9% |
| Amounts payable | 17/49 | €2,582 | €2,537 | -€45 | -1.7% |
| Amounts payable within one year | 42/48 | €2,582 | €2,537 | -€45 | -1.7% |
| Trade debts | 44 | €541 | €799 | +€259 | +47.8% |
| Suppliers | 440/4 | €541 | €799 | +€259 | +47.8% |
| Taxes, remuneration and social security | 45 | €1,699 | €1,350 | -€349 | -20.5% |
| Taxes | 450/3 | €1,699 | €1,350 | -€349 | -20.5% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €342 | €388 | +€45 | +13.3% |
| Turnover | 70 | €85,752 | €86,650 | +€897 | +1.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €77,251 | €76,810 | -€440 | -0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,440 | €4,818 | -€2,623 | -35.2% |
| Other operating charges | 640/8 | €423 | €449 | +€27 | +6.3% |
| Gross operating margin | 9900 | €8,739 | €9,839 | +€1,100 | +12.6% |
| Operating profit (loss) | 9901 | €876 | €4,572 | +€3,696 | +422.0% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €2,438 | €710 | -€1,728 | -70.9% |
| Recurring financial charges | 65 | €2,438 | €710 | -€1,728 | -70.9% |
| Profit (loss) for the period before taxes | 9903 | -€1,562 | €3,862 | +€5,424 | |
| Profit (loss) for the period | 9904 | -€1,562 | €3,862 | +€5,424 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,562 | €3,862 | +€5,424 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.