KASTAFIOR: 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.
KASTAFIOR
Largest movements
- Cash -€11,524
down €11,524 (-26.1%), from €44,151 to €32,627
mainly Accrued charges and deferred income (-€17,214) and Tax, wage and social debts (-€5,175)
- Current investments -€9,936
down €9,936 (-50.7%), from €19,581 to €9,645
- Tangible fixed assets -€5,815
down €5,815 (-19.2%), from €30,218 to €24,403
of which Furniture and vehicles: -€5,232
- Deferred charges and accrued income -€3,837
down €3,837 (-14.8%), from €25,973 to €22,136
- Accrued charges and deferred income -€17,214
no longer reported in 2025 (was €17,214)
- Tax, wage and social debts -€5,175
down €5,175 (-18.6%), from €27,885 to €22,710
of which Remuneration and social security: -€4,125
- Debts after one year -€5,136
down €5,136 (-32.0%), from €16,062 to €10,927
- Profit (loss) carried forward -€4,529
down €4,529 (-81.5%), from €5,558 to €1,029
- Staff costs +€9,838
up €9,838 (+24.4%), from €40,311 to €50,150
- Gross operating margin +€7,210
up €7,210 (+13.9%), from €51,938 to €59,148
- Depreciation +€2,377
up €2,377 (+42.1%), from €5,650 to €8,027
- Financial charges +€1,441
up €1,441 (+174%), from €829 to €2,270
- Taxes -€1,339
down €1,339 (-46.4%), from €2,884 to €1,545
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 | €248,331 | €217,904 | -€30,427 | -12.3% |
| Fixed assets | 21/28 | €30,517 | €24,702 | -€5,815 | -19.1% |
| Tangible fixed assets | 22/27 | €30,218 | €24,403 | -€5,815 | -19.2% |
| Land and buildings | 22 | €5,065 | €5,773 | +€708 | +14.0% |
| Plant, machinery and equipment | 23 | €1,291 | - | -€1,291 | |
| Furniture and vehicles | 24 | €23,862 | €18,630 | -€5,232 | -21.9% |
| Financial fixed assets | 28 | €299 | €299 | = | 0.0% |
| Current assets | 29/58 | €217,814 | €193,201 | -€24,613 | -11.3% |
| Stocks and contracts in progress | 3 | €45,126 | €44,791 | -€335 | -0.7% |
| Stocks | 30/36 | €45,126 | €44,791 | -€335 | -0.7% |
| Amounts receivable within one year | 40/41 | €82,982 | €84,002 | +€1,019 | +1.2% |
| Trade receivables | 40 | €75,826 | €83,802 | +€7,976 | +10.5% |
| Other amounts receivable | 41 | €7,157 | €200 | -€6,957 | -97.2% |
| Current investments | 50/53 | €19,581 | €9,645 | -€9,936 | -50.7% |
| Cash at bank and in hand | 54/58 | €44,151 | €32,627 | -€11,524 | -26.1% |
| Deferred charges and accrued income | 490/1 | €25,973 | €22,136 | -€3,837 | -14.8% |
| Total equity and liabilities | 10/49 | €248,331 | €217,904 | -€30,427 | -12.3% |
| Equity | 10/15 | €75,298 | €70,768 | -€4,529 | -6.0% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €29,740 | €29,740 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,000 | €4,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,000 | €4,000 | = | 0.0% |
| Distributable reserves | 133 | €25,740 | €25,740 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,558 | €1,029 | -€4,529 | -81.5% |
| Amounts payable | 17/49 | €173,033 | €147,135 | -€25,898 | -15.0% |
| Amounts payable after more than one year | 17 | €16,062 | €10,927 | -€5,136 | -32.0% |
| Financial debts | 170/4 | €16,062 | €10,927 | -€5,136 | -32.0% |
| Amounts payable within one year | 42/48 | €139,757 | €136,208 | -€3,549 | -2.5% |
| Current portion of amounts payable after more than one year | 42 | €4,929 | €5,136 | +€207 | +4.2% |
| Trade debts | 44 | €92,016 | €93,908 | +€1,893 | +2.1% |
| Suppliers | 440/4 | €92,016 | €93,908 | +€1,893 | +2.1% |
| Taxes, remuneration and social security | 45 | €27,885 | €22,710 | -€5,175 | -18.6% |
| Taxes | 450/3 | €13,742 | €12,692 | -€1,050 | -7.6% |
| Remuneration and social security | 454/9 | €14,143 | €10,018 | -€4,125 | -29.2% |
| Other amounts payable | 47/48 | €14,928 | €14,454 | -€473 | -3.2% |
| Accrued charges and deferred income | 492/3 | €17,214 | - | -€17,214 | |
| Remuneration, social security and pensions | 62 | €40,311 | €50,150 | +€9,838 | +24.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,650 | €8,027 | +€2,377 | +42.1% |
| Other operating charges | 640/8 | €949 | €1,814 | +€865 | +91.1% |
| Gross operating margin | 9900 | €51,938 | €59,148 | +€7,210 | +13.9% |
| Operating profit (loss) | 9901 | €5,028 | -€842 | -€5,870 | |
| Financial income | 75/76B | €1,395 | €128 | -€1,267 | -90.8% |
| Recurring financial income | 75 | €1,395 | €128 | -€1,267 | -90.8% |
| Financial charges | 65/66B | €829 | €2,270 | +€1,441 | +174% |
| Recurring financial charges | 65 | €829 | €2,270 | +€1,441 | +174% |
| Profit (loss) for the period before taxes | 9903 | €5,593 | -€2,985 | -€8,577 | |
| Income taxes | 67/77 | €2,884 | €1,545 | -€1,339 | -46.4% |
| Profit (loss) for the period | 9904 | €2,709 | -€4,529 | -€7,238 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,709 | -€4,529 | -€7,238 |
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 16 October 2026 via checked.be.