HUIS CASTERMANS: 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.
HUIS CASTERMANS
Largest movements
- Tangible fixed assets -€17,935
down €17,935 (-6.4%), from €279,116 to €261,181
of which Land and buildings: -€10,147
- Cash -€5,375
down €5,375 (-40.0%), from €13,433 to €8,058
mainly Debts after one year (-€27,179) and Net result for the year (-€21,650)
- Deferred charges and accrued income -€4,583
down €4,583 (-51.4%), from €8,915 to €4,332
- Debts after one year -€27,179
down €27,179 (-12.2%), from €222,592 to €195,412
- Profit (loss) carried forward -€21,650
down €21,650 (-135%), from -€16,096 to -€37,746
- Tax, wage and social debts +€7,583
up €7,583 (+111%), from €6,809 to €14,392
of which Remuneration and social security: +€5,014
- Other debts +€5,095
up €5,095 (+1,165%), from €438 to €5,533
- Gross operating margin -€19,832
down €19,832 (-20.1%), from €98,908 to €79,076
- Staff costs +€1,335
up €1,335 (+1.9%), from €69,321 to €70,656
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 | €324,297 | €292,164 | -€32,133 | -9.9% |
| Fixed assets | 21/28 | €279,116 | €261,181 | -€17,935 | -6.4% |
| Tangible fixed assets | 22/27 | €279,116 | €261,181 | -€17,935 | -6.4% |
| Land and buildings | 22 | €247,868 | €237,721 | -€10,147 | -4.1% |
| Plant, machinery and equipment | 23 | €695 | €165 | -€529 | -76.2% |
| Furniture and vehicles | 24 | €30,553 | €23,294 | -€7,259 | -23.8% |
| Current assets | 29/58 | €45,181 | €30,983 | -€14,198 | -31.4% |
| Stocks and contracts in progress | 3 | €20,990 | €18,090 | -€2,900 | -13.8% |
| Stocks | 30/36 | €20,990 | €18,090 | -€2,900 | -13.8% |
| Amounts receivable within one year | 40/41 | €1,844 | €503 | -€1,340 | -72.7% |
| Trade receivables | 40 | €1,078 | €223 | -€855 | -79.3% |
| Other amounts receivable | 41 | €765 | €280 | -€485 | -63.4% |
| Cash at bank and in hand | 54/58 | €13,433 | €8,058 | -€5,375 | -40.0% |
| Deferred charges and accrued income | 490/1 | €8,915 | €4,332 | -€4,583 | -51.4% |
| Total equity and liabilities | 10/49 | €324,297 | €292,164 | -€32,133 | -9.9% |
| Equity | 10/15 | €33,599 | €11,949 | -€21,650 | -64.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €31,095 | €31,095 | = | 0.0% |
| Distributable reserves | 133 | €31,095 | €31,095 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,096 | -€37,746 | -€21,650 | -135% |
| Amounts payable | 17/49 | €290,698 | €280,215 | -€10,483 | -3.6% |
| Amounts payable after more than one year | 17 | €222,592 | €195,412 | -€27,179 | -12.2% |
| Financial debts | 170/4 | €222,592 | €195,412 | -€27,179 | -12.2% |
| Amounts payable within one year | 42/48 | €55,192 | €69,483 | +€14,290 | +25.9% |
| Current portion of amounts payable after more than one year | 42 | €28,384 | €28,878 | +€494 | +1.7% |
| Trade debts | 44 | €19,562 | €20,680 | +€1,118 | +5.7% |
| Suppliers | 440/4 | €19,562 | €20,680 | +€1,118 | +5.7% |
| Taxes, remuneration and social security | 45 | €6,809 | €14,392 | +€7,583 | +111% |
| Taxes | 450/3 | €5,631 | €8,199 | +€2,569 | +45.6% |
| Remuneration and social security | 454/9 | €1,179 | €6,193 | +€5,014 | +425% |
| Other amounts payable | 47/48 | €438 | €5,533 | +€5,095 | +1,165% |
| Accrued charges and deferred income | 492/3 | €12,914 | €15,320 | +€2,406 | +18.6% |
| Remuneration, social security and pensions | 62 | €69,321 | €70,656 | +€1,335 | +1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,277 | €17,935 | -€342 | -1.9% |
| Other operating charges | 640/8 | €7,142 | €7,577 | +€435 | +6.1% |
| Gross operating margin | 9900 | €98,908 | €79,076 | -€19,832 | -20.1% |
| Operating profit (loss) | 9901 | €4,167 | -€17,093 | -€21,259 | |
| Financial income | 75/76B | €82 | €8 | -€74 | -89.9% |
| Recurring financial income | 75 | €82 | €8 | -€74 | -89.9% |
| Financial charges | 65/66B | €4,825 | €4,346 | -€478 | -9.9% |
| Recurring financial charges | 65 | €4,825 | €4,346 | -€478 | -9.9% |
| Profit (loss) for the period before taxes | 9903 | -€576 | -€21,431 | -€20,855 | -3,622% |
| Income taxes | 67/77 | €235 | €220 | -€15 | -6.4% |
| Profit (loss) for the period | 9904 | -€811 | -€21,650 | -€20,840 | -2,571% |
| Profit (loss) for the period to be appropriated | 9905 | -€811 | -€21,650 | -€20,840 | -2,571% |
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 20 October 2026 via checked.be.