KASTROL: 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.
KASTROL
Largest movements
- Cash +€11,507
up €11,507 (+56.5%), from €20,372 to €31,879
mainly Net result for the year (+€18,891) and Depreciation (+€6,948)
- Receivables within one year -€2,417
down €2,417 (-64.8%), from €3,732 to €1,315
of which Other amounts receivable: -€3,111
- Profit (loss) carried forward +€18,891
up €18,891 (+81.2%), from -€23,277 to -€4,386
- Debts after one year -€9,139
down €9,139 (-9.9%), from €91,922 to €82,783
- Current portion of long-term debt -€1,603
down €1,603 (-14.9%), from €10,741 to €9,139
- Gross operating margin +€9,766
up €9,766 (+50.0%), from €19,517 to €29,283
- Depreciation -€5,177
down €5,177 (-42.7%), from €12,125 to €6,948
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 | €117,686 | €126,456 | +€8,770 | +7.5% |
| Fixed assets | 21/28 | €93,583 | €92,512 | -€1,071 | -1.1% |
| Tangible fixed assets | 22/27 | €93,583 | €92,512 | -€1,071 | -1.1% |
| Land and buildings | 22 | €93,446 | €91,462 | -€1,984 | -2.1% |
| Plant, machinery and equipment | 23 | €137 | €0 | -€137 | -100.0% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Other tangible fixed assets | 26 | - | €1,050 | +€1,050 | |
| Current assets | 29/58 | €24,103 | €33,944 | +€9,840 | +40.8% |
| Amounts receivable within one year | 40/41 | €3,732 | €1,315 | -€2,417 | -64.8% |
| Trade receivables | 40 | €206 | €900 | +€694 | +337.6% |
| Other amounts receivable | 41 | €3,526 | €415 | -€3,111 | -88.2% |
| Cash at bank and in hand | 54/58 | €20,372 | €31,879 | +€11,507 | +56.5% |
| Deferred charges and accrued income | 490/1 | - | €750 | +€750 | |
| Total equity and liabilities | 10/49 | €117,686 | €126,456 | +€8,770 | +7.5% |
| Equity | 10/15 | -€3,277 | €15,614 | +€18,891 | |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,277 | -€4,386 | +€18,891 | +81.2% |
| Amounts payable | 17/49 | €120,963 | €110,842 | -€10,122 | -8.4% |
| Amounts payable after more than one year | 17 | €91,922 | €82,783 | -€9,139 | -9.9% |
| Financial debts | 170/4 | €91,922 | €82,783 | -€9,139 | -9.9% |
| Amounts payable within one year | 42/48 | €26,542 | €25,559 | -€983 | -3.7% |
| Current portion of amounts payable after more than one year | 42 | €10,741 | €9,139 | -€1,603 | -14.9% |
| Trade debts | 44 | €0 | €272 | +€272 | |
| Suppliers | 440/4 | €0 | €272 | +€272 | |
| Taxes, remuneration and social security | 45 | €15,800 | €16,107 | +€307 | +1.9% |
| Taxes | 450/3 | €15,800 | €16,107 | +€307 | +1.9% |
| Other amounts payable | 47/48 | - | €41 | +€41 | |
| Accrued charges and deferred income | 492/3 | €2,500 | €2,500 | = | 0.0% |
| Non-recurring operating income | 76A | - | €0 | +€0 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,125 | €6,948 | -€5,177 | -42.7% |
| Other operating charges | 640/8 | €1,455 | €1,473 | +€18 | +1.3% |
| Gross operating margin | 9900 | €19,517 | €29,283 | +€9,766 | +50.0% |
| Operating profit (loss) | 9901 | €5,937 | €20,862 | +€14,925 | +251.4% |
| Financial income | 75/76B | €271 | €80 | -€191 | -70.4% |
| Recurring financial income | 75 | €271 | €80 | -€191 | -70.4% |
| Financial charges | 65/66B | €2,140 | €2,051 | -€90 | -4.2% |
| Recurring financial charges | 65 | €2,140 | €2,051 | -€90 | -4.2% |
| Profit (loss) for the period before taxes | 9903 | €4,068 | €18,891 | +€14,824 | +364.4% |
| Profit (loss) for the period | 9904 | €4,068 | €18,891 | +€14,824 | +364.4% |
| Profit (loss) for the period to be appropriated | 9905 | €4,068 | €18,891 | +€14,824 | +364.4% |
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 7 October 2026 via checked.be.