STOETERIJ CASTERSHOEVE: 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.
STOETERIJ CASTERSHOEVE
Largest movements
- Stocks and contracts -€297,750
down €297,750 (-85.0%), from €350,149 to €52,399
- Receivables within one year -€95,146
down €95,146 (-36.4%), from €261,269 to €166,123
of which Trade receivables: -€132,284
- Deferred charges and accrued income -€26,413
down €26,413 (-84.6%), from €31,240 to €4,827
- Tangible fixed assets -€10,427
down €10,427 (-26.1%), from €39,878 to €29,451
of which Plant, machinery and equipment: -€5,829
- Short-term financial debts -€418,874
down €418,874 (-93.0%), from €450,370 to €31,496
- Tax, wage and social debts -€26,706
down €26,706 (-75.7%), from €35,299 to €8,593
of which Taxes: -€27,282
- Reserves +€10,974
up €10,974 (+9.6%), from €113,738 to €124,712
of which Distributable reserves: +€10,974
- Staff costs -€46,297
down €46,297 (-96.4%), from €48,019 to €1,722
- Gross operating margin -€34,136
down €34,136 (-48.0%), from €71,090 to €36,954
- Depreciation +€3,892
up €3,892 (+46.2%), from €8,430 to €12,322
- Taxes +€2,265
up €2,265 (+41.0%), from €5,525 to €7,790
- Other operating charges -€758
down €758 (-33.0%), from €2,300 to €1,542
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 | €685,892 | €252,987 | -€432,904 | -63.1% |
| Fixed assets | 21/28 | €39,878 | €29,451 | -€10,427 | -26.1% |
| Tangible fixed assets | 22/27 | €39,878 | €29,451 | -€10,427 | -26.1% |
| Plant, machinery and equipment | 23 | €18,106 | €12,278 | -€5,829 | -32.2% |
| Furniture and vehicles | 24 | €21,771 | €17,173 | -€4,598 | -21.1% |
| Current assets | 29/58 | €646,014 | €223,536 | -€422,478 | -65.4% |
| Stocks and contracts in progress | 3 | €350,149 | €52,399 | -€297,750 | -85.0% |
| Stocks | 30/36 | €350,149 | €52,399 | -€297,750 | -85.0% |
| Amounts receivable within one year | 40/41 | €261,269 | €166,123 | -€95,146 | -36.4% |
| Trade receivables | 40 | €174,184 | €41,900 | -€132,284 | -75.9% |
| Other amounts receivable | 41 | €87,085 | €124,223 | +€37,138 | +42.6% |
| Cash at bank and in hand | 54/58 | €3,356 | €187 | -€3,169 | -94.4% |
| Deferred charges and accrued income | 490/1 | €31,240 | €4,827 | -€26,413 | -84.6% |
| Total equity and liabilities | 10/49 | €685,892 | €252,987 | -€432,904 | -63.1% |
| Equity | 10/15 | €175,738 | €186,712 | +€10,974 | +6.2% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €113,738 | €124,712 | +€10,974 | +9.6% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €107,538 | €118,512 | +€10,974 | +10.2% |
| Amounts payable | 17/49 | €510,154 | €66,276 | -€443,878 | -87.0% |
| Amounts payable after more than one year | 17 | €9,276 | €6,087 | -€3,189 | -34.4% |
| Financial debts | 170/4 | €9,276 | €6,087 | -€3,189 | -34.4% |
| Amounts payable within one year | 42/48 | €500,878 | €60,189 | -€440,689 | -88.0% |
| Current portion of amounts payable after more than one year | 42 | €2,995 | €3,189 | +€194 | +6.5% |
| Financial debts | 43 | €450,370 | €31,496 | -€418,874 | -93.0% |
| Credit institutions | 430/8 | €450,370 | €31,496 | -€418,874 | -93.0% |
| Trade debts | 44 | €12,215 | €16,911 | +€4,696 | +38.4% |
| Suppliers | 440/4 | €12,215 | €16,911 | +€4,696 | +38.4% |
| Taxes, remuneration and social security | 45 | €35,299 | €8,593 | -€26,706 | -75.7% |
| Taxes | 450/3 | €35,274 | €7,992 | -€27,282 | -77.3% |
| Remuneration and social security | 454/9 | €25 | €601 | +€576 | +2,269% |
| Remuneration, social security and pensions | 62 | €48,019 | €1,722 | -€46,297 | -96.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,430 | €12,322 | +€3,892 | +46.2% |
| Other operating charges | 640/8 | €2,300 | €1,542 | -€758 | -33.0% |
| Gross operating margin | 9900 | €71,090 | €36,954 | -€34,136 | -48.0% |
| Operating profit (loss) | 9901 | €12,341 | €21,369 | +€9,027 | +73.1% |
| Financial income | 75/76B | €53 | €341 | +€289 | +549% |
| Recurring financial income | 75 | €53 | €341 | +€289 | +549% |
| Financial charges | 65/66B | €2,614 | €2,946 | +€332 | +12.7% |
| Recurring financial charges | 65 | €2,614 | €2,946 | +€332 | +12.7% |
| Profit (loss) for the period before taxes | 9903 | €9,780 | €18,764 | +€8,984 | +91.9% |
| Income taxes | 67/77 | €5,525 | €7,790 | +€2,265 | +41.0% |
| Profit (loss) for the period | 9904 | €4,254 | €10,974 | +€6,719 | +158% |
| Profit (loss) for the period to be appropriated | 9905 | €4,254 | €10,974 | +€6,719 | +158% |
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 22 October 2026 via checked.be.