KASTOR: what changed
Two fiscal 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.
KASTOR
Largest movements
- Current investments -€10,397
down €10,397 (-13.7%), from €75,653 to €65,256
- Tangible fixed assets -€9,208
down €9,208 (-84.8%), from €10,854 to €1,646
of which Furniture and vehicles: -€9,016
- Receivables within one year +€2,548
up €2,548 (+9.4%), from €27,203 to €29,751
of which Trade receivables: +€4,627
- Cash +€2,416
up €2,416 (+114.5%), from €2,110 to €4,525
mainly Current investments (+€10,397) and Depreciation (+€9,208)
- Deferred charges and accrued income +€1,361
up €1,361 (+58.3%), from €2,334 to €3,695
- Other debts -€12,229
no longer reported in 2025 (was €12,229)
- Reserves +€1,819
up €1,819 (+9.1%), from €19,971 to €21,790
- Trade debts -€1,805
down €1,805 (-48.0%), from €3,762 to €1,957
- Depreciation -€9,076
down €9,076 (-49.6%), from €18,284 to €9,208
- Gross operating margin -€8,526
down €8,526 (-43.9%), from €19,424 to €10,898
- Financial income +€834
up €834 (+76.8%), from €1,085 to €1,919
- Taxes +€333
up €333 (+43.0%), from €775 to €1,108
- Financial charges -€265
no longer reported in 2025 (was €265)
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.
Cash bridge derived
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 | €118,155 | €104,875 | -€13,280 | -11.2% |
| Fixed assets | 21/28 | €10,854 | €1,646 | -€9,208 | -84.8% |
| Tangible fixed assets | 22/27 | €10,854 | €1,646 | -€9,208 | -84.8% |
| Plant, machinery and equipment | 23 | €192 | - | -€192 | |
| Furniture and vehicles | 24 | €10,662 | €1,646 | -€9,016 | -84.6% |
| Current assets | 29/58 | €107,301 | €103,228 | -€4,072 | -3.8% |
| Amounts receivable within one year | 40/41 | €27,203 | €29,751 | +€2,548 | +9.4% |
| Trade receivables | 40 | €4,490 | €9,117 | +€4,627 | +103.0% |
| Other amounts receivable | 41 | €22,713 | €20,635 | -€2,078 | -9.2% |
| Current investments | 50/53 | €75,653 | €65,256 | -€10,397 | -13.7% |
| Cash at bank and in hand | 54/58 | €2,110 | €4,525 | +€2,416 | +114.5% |
| Deferred charges and accrued income | 490/1 | €2,334 | €3,695 | +€1,361 | +58.3% |
| Total equity and liabilities | 10/49 | €118,155 | €104,875 | -€13,280 | -11.2% |
| Equity | 10/15 | €100,563 | €102,382 | +€1,819 | +1.8% |
| Contributions | 10/11 | €80,592 | €80,592 | = | 0.0% |
| Reserves | 13 | €19,971 | €21,790 | +€1,819 | +9.1% |
| Distributable reserves | 133 | €19,971 | €21,790 | +€1,819 | +9.1% |
| Amounts payable | 17/49 | €17,592 | €2,493 | -€15,099 | -85.8% |
| Amounts payable within one year | 42/48 | €17,592 | €2,493 | -€15,099 | -85.8% |
| Trade debts | 44 | €3,762 | €1,957 | -€1,805 | -48.0% |
| Suppliers | 440/4 | €3,762 | €1,957 | -€1,805 | -48.0% |
| Taxes, remuneration and social security | 45 | €1,600 | €536 | -€1,065 | -66.5% |
| Taxes | 450/3 | €1,600 | €536 | -€1,065 | -66.5% |
| Other amounts payable | 47/48 | €12,229 | - | -€12,229 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,284 | €9,208 | -€9,076 | -49.6% |
| Other operating charges | 640/8 | €734 | €683 | -€52 | -7.0% |
| Gross operating margin | 9900 | €19,424 | €10,898 | -€8,526 | -43.9% |
| Operating profit (loss) | 9901 | €405 | €1,007 | +€602 | +148.6% |
| Financial income | 75/76B | €1,085 | €1,919 | +€834 | +76.8% |
| Recurring financial income | 75 | €1,085 | €1,919 | +€834 | +76.8% |
| Financial charges | 65/66B | €265 | - | -€265 | |
| Recurring financial charges | 65 | €265 | - | -€265 | |
| Profit (loss) for the period before taxes | 9903 | €1,226 | €2,927 | +€1,701 | +138.8% |
| Income taxes | 67/77 | €775 | €1,108 | +€333 | +43.0% |
| Profit (loss) for the period | 9904 | €451 | €1,819 | +€1,368 | +303.5% |
| Profit (loss) for the period to be appropriated | 9905 | €451 | €1,819 | +€1,368 | +303.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.