KASTEL INTERIOR: 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.
KASTEL INTERIOR
Largest movements
- Receivables within one year -€99,956
down €99,956 (-84.4%), from €118,458 to €18,502
of which Trade receivables: -€109,490
- Stocks and contracts +€46,322
up €46,322 (+141%), from €32,890 to €79,212
- Cash +€40,051
up €40,051 (+756%), from €5,295 to €45,346
mainly Receivables within one year (+€99,956) and Depreciation (+€33,726)
- Tangible fixed assets -€28,809
down €28,809 (-7.4%), from €390,853 to €362,044
of which Land and buildings: -€22,986
- Debts after one year -€47,834
down €47,834 (-22.1%), from €216,058 to €168,224
- Trade debts +€12,466
up €12,466 (+57.5%), from €21,670 to €34,136
- Depreciation -€27,692
down €27,692 (-45.1%), from €61,418 to €33,726
- Gross operating margin -€27,405
down €27,405 (-15.8%), from €173,505 to €146,100
- Staff costs -€1,781
down €1,781 (-1.8%), from €99,529 to €97,747
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 | €608,278 | €576,099 | -€32,179 | -5.3% |
| Fixed assets | 21/28 | €390,853 | €362,044 | -€28,809 | -7.4% |
| Tangible fixed assets | 22/27 | €390,853 | €362,044 | -€28,809 | -7.4% |
| Land and buildings | 22 | €372,947 | €349,961 | -€22,986 | -6.2% |
| Plant, machinery and equipment | 23 | €14,572 | €9,946 | -€4,626 | -31.7% |
| Furniture and vehicles | 24 | €3,333 | €2,136 | -€1,197 | -35.9% |
| Current assets | 29/58 | €217,425 | €214,055 | -€3,370 | -1.5% |
| Amounts receivable after more than one year | 29 | €60,000 | €65,000 | +€5,000 | +8.3% |
| Other amounts receivable | 291 | €60,000 | €65,000 | +€5,000 | +8.3% |
| Stocks and contracts in progress | 3 | €32,890 | €79,212 | +€46,322 | +141% |
| Stocks | 30/36 | €32,890 | €79,212 | +€46,322 | +141% |
| Amounts receivable within one year | 40/41 | €118,458 | €18,502 | -€99,956 | -84.4% |
| Trade receivables | 40 | €110,692 | €1,202 | -€109,490 | -98.9% |
| Other amounts receivable | 41 | €7,766 | €17,301 | +€9,535 | +123% |
| Current investments | 50/53 | €4 | €5,000 | +€4,997 | +142,757% |
| Cash at bank and in hand | 54/58 | €5,295 | €45,346 | +€40,051 | +756% |
| Deferred charges and accrued income | 490/1 | €779 | €995 | +€217 | +27.8% |
| Total equity and liabilities | 10/49 | €608,278 | €576,099 | -€32,179 | -5.3% |
| Equity | 10/15 | €321,609 | €322,666 | +€1,057 | +0.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €300,224 | €300,224 | = | 0.0% |
| Distributable reserves | 133 | €300,224 | €300,224 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,785 | €3,842 | +€1,057 | +37.9% |
| Amounts payable | 17/49 | €286,669 | €253,433 | -€33,236 | -11.6% |
| Amounts payable after more than one year | 17 | €216,058 | €168,224 | -€47,834 | -22.1% |
| Financial debts | 170/4 | €216,058 | €168,224 | -€47,834 | -22.1% |
| Amounts payable within one year | 42/48 | €70,611 | €85,209 | +€14,598 | +20.7% |
| Current portion of amounts payable after more than one year | 42 | €47,179 | €47,834 | +€655 | +1.4% |
| Trade debts | 44 | €21,670 | €34,136 | +€12,466 | +57.5% |
| Suppliers | 440/4 | €21,670 | €34,136 | +€12,466 | +57.5% |
| Taxes, remuneration and social security | 45 | €1,350 | €2,536 | +€1,186 | +87.9% |
| Taxes | 450/3 | €1,350 | €2,536 | +€1,186 | +87.9% |
| Other amounts payable | 47/48 | €413 | €703 | +€290 | +70.4% |
| Remuneration, social security and pensions | 62 | €99,529 | €97,747 | -€1,781 | -1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €61,418 | €33,726 | -€27,692 | -45.1% |
| Other operating charges | 640/8 | €6,774 | €6,355 | -€419 | -6.2% |
| Gross operating margin | 9900 | €173,505 | €146,100 | -€27,405 | -15.8% |
| Operating profit (loss) | 9901 | €5,785 | €8,272 | +€2,487 | +43.0% |
| Financial income | 75/76B | €1,746 | €1,325 | -€422 | -24.1% |
| Recurring financial income | 75 | €1,746 | €1,325 | -€422 | -24.1% |
| Financial charges | 65/66B | €6,373 | €5,956 | -€417 | -6.5% |
| Recurring financial charges | 65 | €6,373 | €5,956 | -€417 | -6.5% |
| Profit (loss) for the period before taxes | 9903 | €1,158 | €3,640 | +€2,482 | +214% |
| Income taxes | 67/77 | €1,370 | €2,583 | +€1,213 | +88.6% |
| Profit (loss) for the period | 9904 | -€211 | €1,057 | +€1,268 | |
| Profit (loss) for the period to be appropriated | 9905 | -€211 | €1,057 | +€1,268 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.