R.G. CASTERMAN: what changed
R.G. CASTERMAN
Largest movements
- Receivables within one year +€8,441
up €8,441 (+6,336%), from €133 to €8,574
of which Other amounts receivable: +€5,854
- Cash -€3,715
down €3,715 (-70.2%), from €5,293 to €1,578
mainly Receivables within one year (-€8,441) and Short-term financial debts (-€8,350)
- Tangible fixed assets -€3,234
down €3,234 (-22.7%), from €14,253 to €11,019
of which Furniture and vehicles: -€4,290
- Deferred charges and accrued income +€563
up €563 (+198%), from €285 to €848
- Profit (loss) carried forward +€21,728
up €21,728 (+74.9%), from -€29,017 to -€7,289
- Short-term financial debts -€8,350
down €8,350 (-53.0%), from €15,745 to €7,395
- Debts after one year -€3,980
down €3,980 (-59.5%), from €6,690 to €2,711
- Tax, wage and social debts -€3,930
down €3,930 (-47.5%), from €8,270 to €4,340
of which Remuneration and social security: -€4,600
- Trade debts -€2,690
down €2,690 (-38.4%), from €6,998 to €4,308
- Gross operating margin +€30,448
up €30,448, from -€555 to €29,893
- Depreciation +€2,517
up €2,517 (+78.4%), from €3,212 to €5,729
- Staff costs -€1,290
down €1,290, from €645 to -€645
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €30,379 | €32,434 | +€2,056 | +6.8% |
| Fixed assets | 21/28 | €14,253 | €11,019 | -€3,234 | -22.7% |
| Tangible fixed assets | 22/27 | €14,253 | €11,019 | -€3,234 | -22.7% |
| Plant, machinery and equipment | 23 | €3,604 | €4,660 | +€1,056 | +29.3% |
| Furniture and vehicles | 24 | €10,649 | €6,359 | -€4,290 | -40.3% |
| Current assets | 29/58 | €16,126 | €21,415 | +€5,289 | +32.8% |
| Stocks and contracts in progress | 3 | €10,415 | €10,415 | = | 0.0% |
| Stocks | 30/36 | €10,415 | €10,415 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €133 | €8,574 | +€8,441 | +6,336% |
| Trade receivables | 40 | €133 | €2,720 | +€2,587 | +1,942% |
| Other amounts receivable | 41 | €0 | €5,854 | +€5,854 | |
| Cash at bank and in hand | 54/58 | €5,293 | €1,578 | -€3,715 | -70.2% |
| Deferred charges and accrued income | 490/1 | €285 | €848 | +€563 | +198% |
| Total equity and liabilities | 10/49 | €30,379 | €32,434 | +€2,056 | +6.8% |
| Equity | 10/15 | -€12,367 | €9,361 | +€21,728 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €13,650 | €13,650 | = | 0.0% |
| Distributable reserves | 133 | €13,650 | €13,650 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,017 | -€7,289 | +€21,728 | +74.9% |
| Amounts payable | 17/49 | €42,746 | €23,074 | -€19,672 | -46.0% |
| Amounts payable after more than one year | 17 | €6,690 | €2,711 | -€3,980 | -59.5% |
| Financial debts | 170/4 | €6,690 | €2,711 | -€3,980 | -59.5% |
| Amounts payable within one year | 42/48 | €36,056 | €20,363 | -€15,693 | -43.5% |
| Current portion of amounts payable after more than one year | 42 | €4,320 | €4,320 | -€0 | 0.0% |
| Financial debts | 43 | €15,745 | €7,395 | -€8,350 | -53.0% |
| Credit institutions | 430/8 | €15,745 | €7,395 | -€8,350 | -53.0% |
| Trade debts | 44 | €6,998 | €4,308 | -€2,690 | -38.4% |
| Suppliers | 440/4 | €6,998 | €4,308 | -€2,690 | -38.4% |
| Taxes, remuneration and social security | 45 | €8,270 | €4,340 | -€3,930 | -47.5% |
| Taxes | 450/3 | €770 | €1,440 | +€670 | +87.0% |
| Remuneration and social security | 454/9 | €7,500 | €2,900 | -€4,600 | -61.3% |
| Other amounts payable | 47/48 | €723 | €0 | -€723 | -100% |
| Non-recurring operating income | 76A | €966 | €0 | -€966 | -100% |
| Remuneration, social security and pensions | 62 | €645 | -€645 | -€1,290 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,212 | €5,729 | +€2,517 | +78.4% |
| Other operating charges | 640/8 | €513 | €450 | -€64 | -12.4% |
| Gross operating margin | 9900 | -€555 | €29,893 | +€30,448 | |
| Operating profit (loss) | 9901 | -€4,925 | €24,360 | +€29,285 | |
| Financial income | 75/76B | €48 | €139 | +€91 | +189% |
| Recurring financial income | 75 | €48 | €139 | +€91 | +189% |
| Financial charges | 65/66B | €2,685 | €2,629 | -€55 | -2.1% |
| Recurring financial charges | 65 | €2,685 | €2,629 | -€55 | -2.1% |
| Profit (loss) for the period before taxes | 9903 | -€7,561 | €21,870 | +€29,431 | |
| Income taxes | 67/77 | €140 | €142 | +€3 | +1.9% |
| Profit (loss) for the period | 9904 | -€7,701 | €21,728 | +€29,428 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,701 | €21,728 | +€29,428 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.