KASTALIA: 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.
KASTALIA
Largest movements
- Stocks and contracts +€2,039
up €2,039 (+31.8%), from €6,404 to €8,443
- Cash -€594
down €594 (-49.2%), from €1,207 to €613
mainly Net result for the year (-€2,771) and Stocks and contracts (-€2,039)
- Deferred charges and accrued income -€537
no longer reported in 2025 (was €537)
- Tangible fixed assets -€207
no longer reported in 2025 (was €207)
- Profit (loss) carried forward -€2,771
down €2,771 (-12.4%), from -€22,428 to -€25,199
- Other debts +€2,281
up €2,281 (+40.3%), from €5,660 to €7,941
- Trade debts +€1,226
up €1,226 (+113%), from €1,086 to €2,311
- Gross operating margin +€7,055
up €7,055 (+86.2%), from -€8,189 to -€1,134
- Taxes +€358
new in 2025: €358
- Other operating charges +€96
up €96 (+11.1%), from €868 to €964
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 | €9,778 | €10,513 | +€736 | +7.5% |
| Fixed assets | 21/28 | €207 | - | -€207 | |
| Tangible fixed assets | 22/27 | €207 | - | -€207 | |
| Furniture and vehicles | 24 | €207 | - | -€207 | |
| Current assets | 29/58 | €9,571 | €10,513 | +€942 | +9.8% |
| Stocks and contracts in progress | 3 | €6,404 | €8,443 | +€2,039 | +31.8% |
| Stocks | 30/36 | €6,404 | €8,443 | +€2,039 | +31.8% |
| Amounts receivable within one year | 40/41 | €1,423 | €1,457 | +€34 | +2.4% |
| Trade receivables | 40 | €764 | €1,149 | +€385 | +50.4% |
| Other amounts receivable | 41 | €658 | €308 | -€351 | -53.3% |
| Cash at bank and in hand | 54/58 | €1,207 | €613 | -€594 | -49.2% |
| Deferred charges and accrued income | 490/1 | €537 | - | -€537 | |
| Total equity and liabilities | 10/49 | €9,778 | €10,513 | +€736 | +7.5% |
| Equity | 10/15 | €3,032 | €261 | -€2,771 | -91.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €6,860 | €6,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,428 | -€25,199 | -€2,771 | -12.4% |
| Amounts payable | 17/49 | €6,746 | €10,252 | +€3,507 | +52.0% |
| Amounts payable within one year | 42/48 | €6,746 | €10,252 | +€3,507 | +52.0% |
| Trade debts | 44 | €1,086 | €2,311 | +€1,226 | +113% |
| Suppliers | 440/4 | €1,086 | €2,311 | +€1,226 | +113% |
| Other amounts payable | 47/48 | €5,660 | €7,941 | +€2,281 | +40.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €219 | €207 | -€13 | -5.7% |
| Other operating charges | 640/8 | €868 | €964 | +€96 | +11.1% |
| Gross operating margin | 9900 | -€8,189 | -€1,134 | +€7,055 | +86.2% |
| Operating profit (loss) | 9901 | -€9,276 | -€2,305 | +€6,971 | +75.2% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €75 | €110 | +€35 | +45.9% |
| Recurring financial charges | 65 | €75 | €110 | +€35 | +45.9% |
| Profit (loss) for the period before taxes | 9903 | -€9,351 | -€2,413 | +€6,938 | +74.2% |
| Income taxes | 67/77 | - | €358 | +€358 | |
| Profit (loss) for the period | 9904 | -€9,351 | -€2,771 | +€6,580 | +70.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,351 | -€2,771 | +€6,580 | +70.4% |
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 19 October 2026 via checked.be.