KASTOR CONSULT: 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.
KASTOR CONSULT
Largest movements
- Cash +€96,327
up €96,327 (+133%), from €72,485 to €168,813
mainly Net result for the year (+€205,131) and Current investments (+€46,640)
- Current investments -€46,640
down €46,640 (-51.5%), from €90,532 to €43,892
- Tangible fixed assets -€14,006
down €14,006 (-34.8%), from €40,193 to €26,187
of which Furniture and vehicles: -€13,647
- Receivables within one year -€9,804
down €9,804 (-10.7%), from €91,752 to €81,948
of which Other amounts receivable: -€9,665
- Reserves +€205,131
up €205,131 (+264%), from €77,831 to €282,962
- Other debts -€152,174
down €152,174 (-99.3%), from €153,253 to €1,079
- Tax, wage and social debts -€27,658
down €27,658 (-46.8%), from €59,094 to €31,436
- Gross operating margin +€46,240
up €46,240 (+20.7%), from €223,722 to €269,962
- Financial income +€11,320
up €11,320 (+2,474%), from €458 to €11,778
- Taxes +€6,974
up €6,974 (+13.4%), from €52,033 to €59,007
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 | €296,488 | €322,398 | +€25,910 | +8.7% |
| Fixed assets | 21/28 | €40,193 | €26,187 | -€14,006 | -34.8% |
| Tangible fixed assets | 22/27 | €40,193 | €26,187 | -€14,006 | -34.8% |
| Plant, machinery and equipment | 23 | €1,102 | €743 | -€359 | -32.6% |
| Furniture and vehicles | 24 | €39,091 | €25,444 | -€13,647 | -34.9% |
| Current assets | 29/58 | €256,295 | €296,212 | +€39,916 | +15.6% |
| Amounts receivable within one year | 40/41 | €91,752 | €81,948 | -€9,804 | -10.7% |
| Trade receivables | 40 | €80,816 | €80,678 | -€139 | -0.2% |
| Other amounts receivable | 41 | €10,935 | €1,270 | -€9,665 | -88.4% |
| Current investments | 50/53 | €90,532 | €43,892 | -€46,640 | -51.5% |
| Cash at bank and in hand | 54/58 | €72,485 | €168,813 | +€96,327 | +133% |
| Deferred charges and accrued income | 490/1 | €1,526 | €1,560 | +€33 | +2.2% |
| Total equity and liabilities | 10/49 | €296,488 | €322,398 | +€25,910 | +8.7% |
| Equity | 10/15 | €82,831 | €287,962 | +€205,131 | +248% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €77,831 | €282,962 | +€205,131 | +264% |
| Distributable reserves | 133 | €77,831 | €282,962 | +€205,131 | +264% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €213,657 | €34,436 | -€179,221 | -83.9% |
| Amounts payable within one year | 42/48 | €213,657 | €34,436 | -€179,221 | -83.9% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | - | €1,071 | +€1,071 | |
| Credit institutions | 430/8 | - | €1,071 | +€1,071 | |
| Trade debts | 44 | €1,309 | €850 | -€459 | -35.1% |
| Suppliers | 440/4 | €1,309 | €850 | -€459 | -35.1% |
| Taxes, remuneration and social security | 45 | €59,094 | €31,436 | -€27,658 | -46.8% |
| Taxes | 450/3 | €59,094 | €31,436 | -€27,658 | -46.8% |
| Other amounts payable | 47/48 | €153,253 | €1,079 | -€152,174 | -99.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,306 | €16,609 | -€1,697 | -9.3% |
| Other operating charges | 640/8 | €387 | €654 | +€266 | +68.8% |
| Gross operating margin | 9900 | €223,722 | €269,962 | +€46,240 | +20.7% |
| Operating profit (loss) | 9901 | €205,029 | €252,699 | +€47,671 | +23.3% |
| Financial income | 75/76B | €458 | €11,778 | +€11,320 | +2,474% |
| Recurring financial income | 75 | €458 | €11,778 | +€11,320 | +2,474% |
| Financial charges | 65/66B | €200 | €340 | +€140 | +70.1% |
| Recurring financial charges | 65 | €200 | €340 | +€140 | +70.1% |
| Profit (loss) for the period before taxes | 9903 | €205,287 | €264,138 | +€58,851 | +28.7% |
| Income taxes | 67/77 | €52,033 | €59,007 | +€6,974 | +13.4% |
| Profit (loss) for the period | 9904 | €153,253 | €205,131 | +€51,877 | +33.9% |
| Profit (loss) for the period to be appropriated | 9905 | €153,253 | €205,131 | +€51,877 | +33.9% |
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 21 October 2026 via checked.be.