DU CASTILLON: 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.
DU CASTILLON
Largest movements
- Cash +€40,263
up €40,263 (+32.7%), from €123,261 to €163,524
mainly Net result for the year (+€138,027) and Depreciation (+€25,652)
- Tangible fixed assets -€22,719
down €22,719 (-18.6%), from €121,902 to €99,183
of which Furniture and vehicles: -€13,248
- Receivables within one year +€22,430
up €22,430 (+16.5%), from €136,339 to €158,769
of which Other amounts receivable: +€14,898
- Current investments -€10,105
down €10,105 (-2.2%), from €466,293 to €456,189
- Reserves +€138,027
up €138,027 (+20.0%), from €690,163 to €828,190
- Other debts -€57,880
down €57,880 (-92.6%), from €62,524 to €4,643
- Tax, wage and social debts -€55,158
down €55,158 (-71.2%), from €77,459 to €22,301
of which Taxes: -€55,494
- Gross operating margin -€78,786
down €78,786 (-26.2%), from €300,445 to €221,659
- Taxes -€23,850
down €23,850 (-28.7%), from €83,194 to €59,344
- Financial income +€6,521
up €6,521 (+68.8%), from €9,484 to €16,005
- Staff costs -€4,583
down €4,583 (-25.5%), from €17,968 to €13,385
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 | €854,897 | €886,422 | +€31,525 | +3.7% |
| Fixed assets | 21/28 | €121,902 | €99,183 | -€22,719 | -18.6% |
| Tangible fixed assets | 22/27 | €121,902 | €99,183 | -€22,719 | -18.6% |
| Plant, machinery and equipment | 23 | €77,876 | €68,406 | -€9,470 | -12.2% |
| Furniture and vehicles | 24 | €44,026 | €30,778 | -€13,248 | -30.1% |
| Current assets | 29/58 | €732,995 | €787,238 | +€54,244 | +7.4% |
| Amounts receivable within one year | 40/41 | €136,339 | €158,769 | +€22,430 | +16.5% |
| Trade receivables | 40 | €1,148 | €8,680 | +€7,532 | +656% |
| Other amounts receivable | 41 | €135,191 | €150,090 | +€14,898 | +11.0% |
| Current investments | 50/53 | €466,293 | €456,189 | -€10,105 | -2.2% |
| Cash at bank and in hand | 54/58 | €123,261 | €163,524 | +€40,263 | +32.7% |
| Deferred charges and accrued income | 490/1 | €7,101 | €8,757 | +€1,655 | +23.3% |
| Total equity and liabilities | 10/49 | €854,897 | €886,422 | +€31,525 | +3.7% |
| Equity | 10/15 | €713,530 | €851,558 | +€138,027 | +19.3% |
| Reserves | 13 | €690,163 | €828,190 | +€138,027 | +20.0% |
| Distributable reserves | 133 | €690,163 | €828,190 | +€138,027 | +20.0% |
| Profit (loss) carried forward | 14 | €23,368 | €23,368 | = | 0.0% |
| Amounts payable | 17/49 | €141,366 | €34,864 | -€106,502 | -75.3% |
| Amounts payable within one year | 42/48 | €141,366 | €34,864 | -€106,502 | -75.3% |
| Trade debts | 44 | €1,384 | €7,920 | +€6,536 | +472% |
| Suppliers | 440/4 | €1,384 | €7,920 | +€6,536 | +472% |
| Taxes, remuneration and social security | 45 | €77,459 | €22,301 | -€55,158 | -71.2% |
| Taxes | 450/3 | €72,840 | €17,346 | -€55,494 | -76.2% |
| Remuneration and social security | 454/9 | €4,618 | €4,955 | +€336 | +7.3% |
| Other amounts payable | 47/48 | €62,524 | €4,643 | -€57,880 | -92.6% |
| Remuneration, social security and pensions | 62 | €17,968 | €13,385 | -€4,583 | -25.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,610 | €25,652 | -€1,957 | -7.1% |
| Other operating charges | 640/8 | €1,006 | €596 | -€410 | -40.7% |
| Gross operating margin | 9900 | €300,445 | €221,659 | -€78,786 | -26.2% |
| Operating profit (loss) | 9901 | €253,861 | €182,025 | -€71,836 | -28.3% |
| Financial income | 75/76B | €9,484 | €16,005 | +€6,521 | +68.8% |
| Recurring financial income | 75 | €9,484 | €16,005 | +€6,521 | +68.8% |
| Financial charges | 65/66B | €1,075 | €659 | -€416 | -38.7% |
| Recurring financial charges | 65 | €1,075 | €659 | -€416 | -38.7% |
| Profit (loss) for the period before taxes | 9903 | €262,271 | €197,371 | -€64,899 | -24.7% |
| Income taxes | 67/77 | €83,194 | €59,344 | -€23,850 | -28.7% |
| Profit (loss) for the period | 9904 | €179,076 | €138,027 | -€41,049 | -22.9% |
| Profit (loss) for the period to be appropriated | 9905 | €179,076 | €138,027 | -€41,049 | -22.9% |
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 26 October 2026 via checked.be.