Kastrum: 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.
Kastrum
Largest movements
- Stocks and contracts +€15,645
up €15,645 (+29.3%), from €53,476 to €69,121
- Receivables within one year +€6,052
up €6,052 (+136.4%), from €4,436 to €10,488
of which Trade receivables: +€6,678
- Other debts +€23,814
up €23,814 (+38.9%), from €61,209 to €85,023
- Profit (loss) carried forward -€3,207
down €3,207 (-59.7%), from -€5,375 to -€8,582
- Other operating charges +€8,106
up €8,106 (+1328.8%), from €610 to €8,716
- Gross operating margin +€7,942
up €7,942, from -€1,750 to €6,192
- Depreciation -€2,418
down €2,418 (-81.7%), from €2,958 to €540
- Financial charges +€86
up €86 (+149.4%), from €58 to €143
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 | €60,821 | €81,996 | +€21,175 | +34.8% |
| Fixed assets | 21/28 | €1,928 | €1,388 | -€540 | -28.0% |
| Intangible fixed assets | 21 | €1,928 | €1,388 | -€540 | -28.0% |
| Current assets | 29/58 | €58,893 | €80,608 | +€21,715 | +36.9% |
| Stocks and contracts in progress | 3 | €53,476 | €69,121 | +€15,645 | +29.3% |
| Stocks | 30/36 | €53,476 | €69,121 | +€15,645 | +29.3% |
| Amounts receivable within one year | 40/41 | €4,436 | €10,488 | +€6,052 | +136.4% |
| Trade receivables | 40 | €3,615 | €10,292 | +€6,678 | +184.7% |
| Other amounts receivable | 41 | €821 | €195 | -€625 | -76.2% |
| Cash at bank and in hand | 54/58 | €981 | €1,000 | +€19 | +1.9% |
| Total equity and liabilities | 10/49 | €60,821 | €81,996 | +€21,175 | +34.8% |
| Equity | 10/15 | -€3,375 | -€6,582 | -€3,207 | -95.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,375 | -€8,582 | -€3,207 | -59.7% |
| Amounts payable | 17/49 | €64,196 | €88,578 | +€24,382 | +38.0% |
| Amounts payable within one year | 42/48 | €64,196 | €88,578 | +€24,382 | +38.0% |
| Trade debts | 44 | €2,988 | €2,981 | -€7 | -0.2% |
| Suppliers | 440/4 | €2,988 | €2,981 | -€7 | -0.2% |
| Taxes, remuneration and social security | 45 | - | €575 | +€575 | |
| Taxes | 450/3 | - | €575 | +€575 | |
| Other amounts payable | 47/48 | €61,209 | €85,023 | +€23,814 | +38.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,958 | €540 | -€2,418 | -81.7% |
| Other operating charges | 640/8 | €610 | €8,716 | +€8,106 | +1328.8% |
| Gross operating margin | 9900 | -€1,750 | €6,192 | +€7,942 | |
| Operating profit (loss) | 9901 | -€5,318 | -€3,063 | +€2,254 | +42.4% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €58 | €143 | +€86 | +149.4% |
| Recurring financial charges | 65 | €58 | €143 | +€86 | +149.4% |
| Profit (loss) for the period before taxes | 9903 | -€5,375 | -€3,207 | +€2,168 | +40.3% |
| Profit (loss) for the period | 9904 | -€5,375 | -€3,207 | +€2,168 | +40.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,375 | -€3,207 | +€2,168 | +40.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.