KASTRO: 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.
KASTRO
Largest movements
- Receivables within one year +€61,589
up €61,589 (+136.1%), from €45,246 to €106,835
of which Trade receivables: +€59,659
- Stocks and contracts -€13,759
down €13,759 (-100.0%), from €13,759 to €0
- Cash -€5,276
down €5,276 (-33.2%), from €15,897 to €10,621
mainly Receivables within one year (-€61,589) and Investment in fixed assets (net) (-€3,996)
- Reserves +€16,155
up €16,155 (+53.1%), from €30,400 to €46,555
of which Distributable reserves: +€16,155
- Trade debts +€13,083
up €13,083 (+105.5%), from €12,398 to €25,481
- Contributions +€12,400
up €12,400 (+200.0%), from €6,200 to €18,600
- Tax, wage and social debts +€1,787
up €1,787 (+26.5%), from €6,738 to €8,525
- Other debts -€1,647
down €1,647 (-6.0%), from €27,411 to €25,764
- Gross operating margin +€6,970
up €6,970 (+26.9%), from €25,911 to €32,881
- Taxes +€890
up €890 (+12.9%), from €6,890 to €7,780
- Financial charges +€695
up €695 (+35.8%), from €1,943 to €2,638
- Depreciation +€504
up €504 (+14.7%), from €3,440 to €3,944
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €84,409 | €127,058 | +€42,650 | +50.5% |
| Fixed assets | 21/28 | €8,509 | €8,562 | +€52 | +0.6% |
| Tangible fixed assets | 22/27 | €8,509 | €8,562 | +€52 | +0.6% |
| Land and buildings | 22 | €537 | €296 | -€241 | -44.9% |
| Furniture and vehicles | 24 | €7,972 | €8,266 | +€293 | +3.7% |
| Current assets | 29/58 | €75,899 | €118,496 | +€42,597 | +56.1% |
| Stocks and contracts in progress | 3 | €13,759 | €0 | -€13,759 | -100.0% |
| Contracts in progress | 37 | €13,759 | €0 | -€13,759 | -100.0% |
| Amounts receivable within one year | 40/41 | €45,246 | €106,835 | +€61,589 | +136.1% |
| Trade receivables | 40 | €44,956 | €104,615 | +€59,659 | +132.7% |
| Other amounts receivable | 41 | €289 | €2,220 | +€1,930 | +667.7% |
| Cash at bank and in hand | 54/58 | €15,897 | €10,621 | -€5,276 | -33.2% |
| Deferred charges and accrued income | 490/1 | €998 | €1,041 | +€43 | +4.3% |
| Total equity and liabilities | 10/49 | €84,409 | €127,058 | +€42,650 | +50.5% |
| Equity | 10/15 | €36,600 | €65,155 | +€28,555 | +78.0% |
| Contributions | 10/11 | €6,200 | €18,600 | +€12,400 | +200.0% |
| Reserves | 13 | €30,400 | €46,555 | +€16,155 | +53.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €28,540 | €44,695 | +€16,155 | +56.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €47,809 | €61,903 | +€14,094 | +29.5% |
| Amounts payable within one year | 42/48 | €46,547 | €59,771 | +€13,224 | +28.4% |
| Trade debts | 44 | €12,398 | €25,481 | +€13,083 | +105.5% |
| Suppliers | 440/4 | €12,398 | €25,481 | +€13,083 | +105.5% |
| Taxes, remuneration and social security | 45 | €6,738 | €8,525 | +€1,787 | +26.5% |
| Taxes | 450/3 | €6,738 | €8,525 | +€1,787 | +26.5% |
| Other amounts payable | 47/48 | €27,411 | €25,764 | -€1,647 | -6.0% |
| Accrued charges and deferred income | 492/3 | €1,262 | €2,132 | +€870 | +69.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,440 | €3,944 | +€504 | +14.7% |
| Other operating charges | 640/8 | €925 | €737 | -€188 | -20.4% |
| Non-recurring operating charges | 66A | - | €1,669 | +€1,669 | |
| Gross operating margin | 9900 | €25,911 | €32,881 | +€6,970 | +26.9% |
| Operating profit (loss) | 9901 | €21,546 | €26,532 | +€4,986 | +23.1% |
| Financial income | 75/76B | €4 | €42 | +€37 | +833.9% |
| Recurring financial income | 75 | €4 | €42 | +€37 | +833.9% |
| Financial charges | 65/66B | €1,943 | €2,638 | +€695 | +35.8% |
| Recurring financial charges | 65 | €1,943 | €2,638 | +€695 | +35.8% |
| Profit (loss) for the period before taxes | 9903 | €19,608 | €23,936 | +€4,328 | +22.1% |
| Income taxes | 67/77 | €6,890 | €7,780 | +€890 | +12.9% |
| Profit (loss) for the period | 9904 | €12,717 | €16,155 | +€3,438 | +27.0% |
| Profit (loss) for the period to be appropriated | 9905 | €12,717 | €16,155 | +€3,438 | +27.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.