Kastelijn Dirk: 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.
Kastelijn Dirk
Largest movements
- Cash +€21,217
up €21,217 (+244%), from €8,700 to €29,917
mainly Net result for the year (+€18,996) and Depreciation (+€6,445)
- Tangible fixed assets +€14,761
up €14,761 (+134%), from €11,038 to €25,799
of which Furniture and vehicles: +€15,750
- Receivables within one year -€5,602
down €5,602 (-89.9%), from €6,232 to €630
of which Trade receivables: -€4,248
- Stocks and contracts -€1,075
down €1,075 (-22.6%), from €4,750 to €3,675
- Intangible fixed assets -€1,052
no longer reported in 2025 (was €1,052)
- Reserves +€18,996
up €18,996 (+125%), from €15,258 to €34,253
- Debts after one year +€6,049
new in 2025: €6,049
- Current portion of long-term debt +€4,616
new in 2025: €4,616
- Other debts -€3,724
down €3,724 (-61.6%), from €6,046 to €2,323
- Tax, wage and social debts +€3,128
up €3,128 (+47.8%), from €6,544 to €9,673
- Gross operating margin +€19,711
up €19,711 (+125%), from €15,752 to €35,463
- Taxes +€5,798
up €5,798 (+337%), from €1,721 to €7,519
- Write-downs -€5,276
no longer reported in 2025 (was €5,276)
- Depreciation +€4,359
up €4,359 (+209%), from €2,086 to €6,445
- Other operating charges -€1,843
down €1,843 (-68.5%), from €2,691 to €848
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 | €31,773 | €60,021 | +€28,249 | +88.9% |
| Fixed assets | 21/28 | €12,090 | €25,799 | +€13,709 | +113% |
| Intangible fixed assets | 21 | €1,052 | - | -€1,052 | |
| Tangible fixed assets | 22/27 | €11,038 | €25,799 | +€14,761 | +134% |
| Land and buildings | 22 | €6,967 | €6,214 | -€753 | -10.8% |
| Plant, machinery and equipment | 23 | €4,071 | €3,836 | -€235 | -5.8% |
| Furniture and vehicles | 24 | - | €15,750 | +€15,750 | |
| Current assets | 29/58 | €19,682 | €34,222 | +€14,540 | +73.9% |
| Stocks and contracts in progress | 3 | €4,750 | €3,675 | -€1,075 | -22.6% |
| Stocks | 30/36 | €4,750 | €3,675 | -€1,075 | -22.6% |
| Amounts receivable within one year | 40/41 | €6,232 | €630 | -€5,602 | -89.9% |
| Trade receivables | 40 | €4,248 | - | -€4,248 | |
| Other amounts receivable | 41 | €1,983 | €630 | -€1,353 | -68.2% |
| Cash at bank and in hand | 54/58 | €8,700 | €29,917 | +€21,217 | +244% |
| Total equity and liabilities | 10/49 | €31,773 | €60,021 | +€28,249 | +88.9% |
| Equity | 10/15 | €18,258 | €37,253 | +€18,996 | +104% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €15,258 | €34,253 | +€18,996 | +125% |
| Distributable reserves | 133 | €15,258 | €34,253 | +€18,996 | +125% |
| Amounts payable | 17/49 | €13,515 | €22,768 | +€9,253 | +68.5% |
| Amounts payable after more than one year | 17 | - | €6,049 | +€6,049 | |
| Financial debts | 170/4 | - | €6,049 | +€6,049 | |
| Amounts payable within one year | 42/48 | €13,515 | €16,719 | +€3,204 | +23.7% |
| Current portion of amounts payable after more than one year | 42 | - | €4,616 | +€4,616 | |
| Trade debts | 44 | €924 | €108 | -€816 | -88.3% |
| Suppliers | 440/4 | €924 | €108 | -€816 | -88.3% |
| Taxes, remuneration and social security | 45 | €6,544 | €9,673 | +€3,128 | +47.8% |
| Taxes | 450/3 | €6,544 | €9,673 | +€3,128 | +47.8% |
| Other amounts payable | 47/48 | €6,046 | €2,323 | -€3,724 | -61.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,086 | €6,445 | +€4,359 | +209% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €5,276 | - | -€5,276 | |
| Other operating charges | 640/8 | €2,691 | €848 | -€1,843 | -68.5% |
| Non-recurring operating charges | 66A | - | €1,052 | +€1,052 | |
| Gross operating margin | 9900 | €15,752 | €35,463 | +€19,711 | +125% |
| Operating profit (loss) | 9901 | €5,699 | €27,118 | +€21,419 | +376% |
| Financial income | 75/76B | €68 | €90 | +€23 | +33.6% |
| Recurring financial income | 75 | €68 | €90 | +€23 | +33.6% |
| Financial charges | 65/66B | €83 | €693 | +€610 | +737% |
| Recurring financial charges | 65 | €83 | €693 | +€610 | +737% |
| Profit (loss) for the period before taxes | 9903 | €5,684 | €26,515 | +€20,831 | +366% |
| Income taxes | 67/77 | €1,721 | €7,519 | +€5,798 | +337% |
| Profit (loss) for the period | 9904 | €3,963 | €18,996 | +€15,032 | +379% |
| Profit (loss) for the period to be appropriated | 9905 | €3,963 | €18,996 | +€15,032 | +379% |
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.