KASTELSE BERGEN: 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.
KASTELSE BERGEN
Largest movements
- Tangible fixed assets +€868,041
up €868,041 (+298%), from €291,141 to €1.2m
of which Other tangible fixed assets: +€1.2m
- Current assets -€719,770
down €719,770 (-97.5%), from €738,514 to €18,744
- Debts +€170,696
up €170,696 (+58.3%), from €292,902 to €463,598
of which Debts after one year: +€203,053
- Equity -€22,425
down €22,425 (-3.0%), from €738,829 to €716,404
of which Reserves: -€26,436
- Gross operating margin -€16,068
down €16,068 (-61.3%), from €26,202 to €10,134
- Depreciation +€8,875
up €8,875 (+68.4%), from €12,982 to €21,857
- Financial charges +€6,600
new in 2022: €6,600
- Other operating charges +€6,399
new in 2022: €6,399
- Financial income +€2,297
new in 2022: €2,297
From the 2021 result to the 2022 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,031,731 | €1,180,002 | +€148,271 | +14.4% |
| Fixed assets | 21/28 | €293,217 | €1,161,258 | +€868,041 | +296% |
| Tangible fixed assets | 22/27 | €291,141 | €1,159,182 | +€868,041 | +298% |
| Plant, machinery and equipment | 23 | - | €666 | +€666 | |
| Other tangible fixed assets | 26 | - | €1,158,516 | +€1.2m | |
| Financial fixed assets | 28 | €2,076 | €2,076 | = | 0.0% |
| Current assets | 29/58 | €738,514 | €18,744 | -€719,770 | -97.5% |
| Stocks and contracts in progress | 3 | €275,764 | - | -€275,764 | |
| Current investments | 50/53 | €211,573 | - | -€211,573 | |
| Cash at bank and in hand | 54/58 | €231,697 | €18,744 | -€212,953 | -91.9% |
| Total equity and liabilities | 10/49 | €1,031,731 | €1,180,002 | +€148,271 | +14.4% |
| Equity | 10/15 | €738,829 | €716,404 | -€22,425 | -3.0% |
| Contributions | 10/11 | - | €18,600 | +€18,600 | |
| Reserves | 13 | €720,229 | €693,793 | -€26,436 | -3.7% |
| Non-distributable reserves | 130/1 | - | €1,860 | +€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Tax-exempt reserves | 132 | - | €13,933 | +€13,933 | |
| Distributable reserves | 133 | - | €678,000 | +€678,000 | |
| Profit (loss) carried forward | 14 | - | €4,011 | +€4,011 | |
| Amounts payable | 17/49 | €292,902 | €463,598 | +€170,696 | +58.3% |
| Amounts payable after more than one year | 17 | - | €203,053 | +€203,053 | |
| Financial debts | 170/4 | - | €203,053 | +€203,053 | |
| Amounts payable within one year | 42/48 | €289,175 | €254,188 | -€34,987 | -12.1% |
| Current portion of amounts payable after more than one year | 42 | - | €10,197 | +€10,197 | |
| Financial debts | 43 | - | €66,000 | +€66,000 | |
| Credit institutions | 430/8 | - | €66,000 | +€66,000 | |
| Trade debts | 44 | €222 | €9,925 | +€9,703 | +4,371% |
| Suppliers | 440/4 | - | €9,925 | +€9,925 | |
| Other amounts payable | 47/48 | - | €168,066 | +€168,066 | |
| Accrued charges and deferred income | 492/3 | - | €6,357 | +€6,357 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,982 | €21,857 | +€8,875 | +68.4% |
| Other operating charges | 640/8 | - | €6,399 | +€6,399 | |
| Gross operating margin | 9900 | €26,202 | €10,134 | -€16,068 | -61.3% |
| Operating profit (loss) | 9901 | €7,842 | -€18,122 | -€25,964 | |
| Financial income | 75/76B | - | €2,297 | +€2,297 | |
| Recurring financial income | 75 | €2,756 | €2,297 | -€459 | -16.7% |
| Financial charges | 65/66B | - | €6,600 | +€6,600 | |
| Recurring financial charges | 65 | €5,092 | €6,600 | +€1,508 | +29.6% |
| Profit (loss) for the period before taxes | 9903 | €5,506 | -€22,425 | -€27,931 | |
| Income taxes | 67/77 | €1,749 | - | -€1,749 | |
| Profit (loss) for the period | 9904 | €3,757 | -€22,425 | -€26,182 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,757 | -€22,425 | -€26,182 |
Source: filed annual accounts (NBB), financial years ended 30 June 2021 and 30 June 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.