KASTERHOF: 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.
KASTERHOF
Largest movements
- Tangible fixed assets -€9,665
down €9,665 (-6.9%), from €139,233 to €129,567
- Cash +€5,928
up €5,928 (+28.6%), from €20,755 to €26,683
mainly Depreciation (+€9,665) and Net result for the year (+€301)
- Receivables within one year +€2,640
up €2,640 (+45.1%), from €5,858 to €8,497
- Profit (loss) carried forward +€2,196
up €2,196 (+5.3%), from €41,503 to €43,699
- Reserves -€1,895
down €1,895 (-7.6%), from €24,946 to €23,050
of which Tax-exempt reserves: -€1,895
- Gross operating margin +€2,769
up €2,769 (+27.0%), from €10,270 to €13,039
- Taxes +€471
up €471 (+453%), from €104 to €575
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 | €166,305 | €165,215 | -€1,090 | -0.7% |
| Fixed assets | 21/28 | €139,233 | €129,567 | -€9,665 | -6.9% |
| Tangible fixed assets | 22/27 | €139,233 | €129,567 | -€9,665 | -6.9% |
| Land and buildings | 22 | €139,233 | €129,567 | -€9,665 | -6.9% |
| Current assets | 29/58 | €27,073 | €35,648 | +€8,575 | +31.7% |
| Amounts receivable within one year | 40/41 | €5,858 | €8,497 | +€2,640 | +45.1% |
| Trade receivables | 40 | €5,858 | €8,497 | +€2,640 | +45.1% |
| Cash at bank and in hand | 54/58 | €20,755 | €26,683 | +€5,928 | +28.6% |
| Deferred charges and accrued income | 490/1 | €460 | €467 | +€7 | +1.5% |
| Total equity and liabilities | 10/49 | €166,305 | €165,215 | -€1,090 | -0.7% |
| Equity | 10/15 | €145,448 | €145,749 | +€301 | +0.2% |
| Contributions | 10/11 | €79,000 | €79,000 | = | 0.0% |
| Contributions outside capital | 11 | €79,000 | €79,000 | = | 0.0% |
| Other | 1109/19 | €79,000 | €79,000 | = | 0.0% |
| Reserves | 13 | €24,946 | €23,050 | -€1,895 | -7.6% |
| Tax-exempt reserves | 132 | €22,743 | €20,848 | -€1,895 | -8.3% |
| Distributable reserves | 133 | €2,202 | €2,202 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,503 | €43,699 | +€2,196 | +5.3% |
| Provisions and deferred taxes | 16 | €11,711 | €10,735 | -€976 | -8.3% |
| Deferred taxes | 168 | €11,711 | €10,735 | -€976 | -8.3% |
| Amounts payable | 17/49 | €9,146 | €8,731 | -€415 | -4.5% |
| Amounts payable within one year | 42/48 | €9,146 | €8,475 | -€671 | -7.3% |
| Trade debts | 44 | €3,419 | €3,049 | -€371 | -10.8% |
| Suppliers | 440/4 | €3,419 | €3,049 | -€371 | -10.8% |
| Taxes, remuneration and social security | 45 | €1,201 | €968 | -€232 | -19.4% |
| Taxes | 450/3 | €1,201 | €968 | -€232 | -19.4% |
| Other amounts payable | 47/48 | €4,526 | €4,458 | -€67 | -1.5% |
| Accrued charges and deferred income | 492/3 | - | €256 | +€256 | |
| Non-recurring operating income | 76A | - | €698 | +€698 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,665 | €9,665 | = | 0.0% |
| Other operating charges | 640/8 | €3,315 | €3,414 | +€99 | +3.0% |
| Gross operating margin | 9900 | €10,270 | €13,039 | +€2,769 | +27.0% |
| Operating profit (loss) | 9901 | -€2,710 | -€41 | +€2,670 | +98.5% |
| Financial charges | 65/66B | €60 | €60 | -€0 | 0.0% |
| Recurring financial charges | 65 | €60 | €60 | -€0 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,770 | -€101 | +€2,670 | +96.4% |
| Transfer from deferred taxes | 780 | €976 | €976 | = | 0.0% |
| Income taxes | 67/77 | €104 | €575 | +€471 | +453% |
| Profit (loss) for the period | 9904 | -€1,898 | €301 | +€2,199 | |
| Transfer from tax-exempt reserves | 789 | €1,895 | €1,895 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€3 | €2,196 | +€2,199 |
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 13 October 2026 via checked.be.