DrCastermansA: 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.
DrCastermansA
Largest movements
- Current investments +€200,000
new in 2025: €200,000
- Cash -€67,933
down €67,933 (-47.1%), from €144,154 to €76,221
mainly Contributions, distributions and other (-€339,709) and Current investments (-€200,000)
- Deferred charges and accrued income +€12,518
up €12,518 (+21.9%), from €57,157 to €69,675
- Receivables within one year +€3,700
new in 2025: €3,700
- Other debts +€338,126
up €338,126 (+20368.3%), from €1,660 to €339,786
- Profit (loss) carried forward -€197,589
no longer reported in 2025 (was €197,589)
- Tax, wage and social debts +€5,569
up €5,569 (+289.8%), from €1,922 to €7,491
- Gross operating margin +€36,355
up €36,355 (+24.2%), from €150,352 to €186,707
- Taxes +€9,569
up €9,569 (+29.1%), from €32,922 to €42,491
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.
Cash bridge derived
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 | €206,377 | €353,926 | +€147,549 | +71.5% |
| Fixed assets | 21/28 | €5,066 | €4,330 | -€736 | -14.5% |
| Tangible fixed assets | 22/27 | €5,066 | €4,330 | -€736 | -14.5% |
| Plant, machinery and equipment | 23 | €1,386 | €1,699 | +€313 | +22.6% |
| Furniture and vehicles | 24 | €3,680 | €2,632 | -€1,049 | -28.5% |
| Current assets | 29/58 | €201,311 | €349,596 | +€148,285 | +73.7% |
| Amounts receivable within one year | 40/41 | - | €3,700 | +€3,700 | |
| Trade receivables | 40 | - | €3,700 | +€3,700 | |
| Current investments | 50/53 | - | €200,000 | +€200,000 | |
| Cash at bank and in hand | 54/58 | €144,154 | €76,221 | -€67,933 | -47.1% |
| Deferred charges and accrued income | 490/1 | €57,157 | €69,675 | +€12,518 | +21.9% |
| Total equity and liabilities | 10/49 | €206,377 | €353,926 | +€147,549 | +71.5% |
| Equity | 10/15 | €202,589 | €5,000 | -€197,589 | -97.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €197,589 | - | -€197,589 | |
| Amounts payable | 17/49 | €3,787 | €348,926 | +€345,138 | +9112.8% |
| Amounts payable within one year | 42/48 | €3,787 | €348,926 | +€345,138 | +9112.8% |
| Trade debts | 44 | €205 | €1,649 | +€1,444 | +702.6% |
| Suppliers | 440/4 | €205 | €1,649 | +€1,444 | +702.6% |
| Taxes, remuneration and social security | 45 | €1,922 | €7,491 | +€5,569 | +289.8% |
| Taxes | 450/3 | €1,922 | €7,491 | +€5,569 | +289.8% |
| Other amounts payable | 47/48 | €1,660 | €339,786 | +€338,126 | +20368.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,551 | €1,705 | +€154 | +9.9% |
| Other operating charges | 640/8 | €326 | €400 | +€73 | +22.5% |
| Gross operating margin | 9900 | €150,352 | €186,707 | +€36,355 | +24.2% |
| Operating profit (loss) | 9901 | €148,476 | €184,603 | +€36,127 | +24.3% |
| Financial income | 75/76B | - | €53 | +€53 | |
| Recurring financial income | 75 | - | €53 | +€53 | |
| Financial charges | 65/66B | €43 | €45 | +€2 | +4.7% |
| Recurring financial charges | 65 | €43 | €45 | +€2 | +4.7% |
| Profit (loss) for the period before taxes | 9903 | €148,433 | €184,610 | +€36,178 | +24.4% |
| Income taxes | 67/77 | €32,922 | €42,491 | +€9,569 | +29.1% |
| Profit (loss) for the period | 9904 | €115,511 | €142,120 | +€26,609 | +23.0% |
| Profit (loss) for the period to be appropriated | 9905 | €115,511 | €142,120 | +€26,609 | +23.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.