KASTEN BLOCK: 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.
KASTEN BLOCK
Largest movements
- Tangible fixed assets +€10,260
up €10,260 (+36.8%), from €27,881 to €38,141
of which Plant, machinery and equipment: +€22,001
- Stocks and contracts -€2,870
down €2,870 (-21.3%), from €13,475 to €10,605
- Trade debts +€18,805
up €18,805 (+3,456%), from €544 to €19,349
- Debts after one year -€12,606
down €12,606 (-36.9%), from €34,146 to €21,540
- Profit (loss) carried forward +€7,460
up €7,460 (+19.6%), from -€38,126 to -€30,666
- Other debts -€2,482
down €2,482 (-14.9%), from €16,638 to €14,155
- Tax, wage and social debts -€1,866
down €1,866 (-49.8%), from €3,747 to €1,881
of which Remuneration and social security: -€1,879
- Gross operating margin +€2,292
up €2,292 (+10.6%), from €21,643 to €23,935
- Depreciation -€972
down €972 (-7.4%), from €13,212 to €12,240
- Financial charges -€724
down €724 (-22.1%), from €3,281 to €2,557
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 | €51,113 | €58,555 | +€7,443 | +14.6% |
| Fixed assets | 21/28 | €27,881 | €38,141 | +€10,260 | +36.8% |
| Tangible fixed assets | 22/27 | €27,881 | €38,141 | +€10,260 | +36.8% |
| Land and buildings | 22 | €21,599 | €15,428 | -€6,171 | -28.6% |
| Plant, machinery and equipment | 23 | - | €22,001 | +€22,001 | |
| Furniture and vehicles | 24 | €5,284 | - | -€5,284 | |
| Other tangible fixed assets | 26 | €998 | €713 | -€285 | -28.6% |
| Current assets | 29/58 | €23,232 | €20,414 | -€2,818 | -12.1% |
| Stocks and contracts in progress | 3 | €13,475 | €10,605 | -€2,870 | -21.3% |
| Stocks | 30/36 | €13,475 | €10,605 | -€2,870 | -21.3% |
| Amounts receivable within one year | 40/41 | €4,764 | €5,258 | +€494 | +10.4% |
| Trade receivables | 40 | €4,610 | - | -€4,610 | |
| Other amounts receivable | 41 | €154 | €5,258 | +€5,104 | +3,317% |
| Cash at bank and in hand | 54/58 | €4,993 | €4,551 | -€441 | -8.8% |
| Total equity and liabilities | 10/49 | €51,113 | €58,555 | +€7,443 | +14.6% |
| Equity | 10/15 | -€19,526 | -€12,066 | +€7,460 | +38.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€38,126 | -€30,666 | +€7,460 | +19.6% |
| Amounts payable | 17/49 | €70,639 | €70,621 | -€17 | 0.0% |
| Amounts payable after more than one year | 17 | €34,146 | €21,540 | -€12,606 | -36.9% |
| Financial debts | 170/4 | €34,146 | €21,540 | -€12,606 | -36.9% |
| Amounts payable within one year | 42/48 | €36,259 | €48,904 | +€12,645 | +34.9% |
| Current portion of amounts payable after more than one year | 42 | €15,330 | €13,519 | -€1,812 | -11.8% |
| Trade debts | 44 | €544 | €19,349 | +€18,805 | +3,456% |
| Suppliers | 440/4 | €544 | €19,349 | +€18,805 | +3,456% |
| Taxes, remuneration and social security | 45 | €3,747 | €1,881 | -€1,866 | -49.8% |
| Taxes | 450/3 | €328 | €341 | +€13 | +4.0% |
| Remuneration and social security | 454/9 | €3,419 | €1,540 | -€1,879 | -55.0% |
| Other amounts payable | 47/48 | €16,638 | €14,155 | -€2,482 | -14.9% |
| Accrued charges and deferred income | 492/3 | €233 | €178 | -€56 | -23.9% |
| Non-recurring operating income | 76A | - | €702 | +€702 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,212 | €12,240 | -€972 | -7.4% |
| Other operating charges | 640/8 | €1,909 | €1,972 | +€62 | +3.3% |
| Gross operating margin | 9900 | €21,643 | €23,935 | +€2,292 | +10.6% |
| Operating profit (loss) | 9901 | €6,522 | €9,724 | +€3,202 | +49.1% |
| Financial income | 75/76B | €586 | €467 | -€119 | -20.2% |
| Recurring financial income | 75 | €586 | €467 | -€119 | -20.2% |
| Financial charges | 65/66B | €3,281 | €2,557 | -€724 | -22.1% |
| Recurring financial charges | 65 | €3,281 | €2,557 | -€724 | -22.1% |
| Profit (loss) for the period before taxes | 9903 | €3,827 | €7,634 | +€3,807 | +99.5% |
| Income taxes | 67/77 | €167 | €174 | +€6 | +3.8% |
| Profit (loss) for the period | 9904 | €3,659 | €7,460 | +€3,801 | +104% |
| Profit (loss) for the period to be appropriated | 9905 | €3,659 | €7,460 | +€3,801 | +104% |
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 17 October 2026 via checked.be.