THE CASTING DIRECTOR: 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.
THE CASTING DIRECTOR
Largest movements
- Receivables within one year -€37,785
down €37,785 (-91.1%), from €41,497 to €3,712
of which Trade receivables: -€37,721
- Debts after one year -€53,300
down €53,300 (-77.2%), from €69,044 to €15,744
- Other debts +€10,744
up €10,744 (+42.7%), from €25,191 to €35,936
- Profit (loss) carried forward +€5,528
up €5,528 (+76.7%), from -€7,204 to -€1,676
- Gross operating margin -€28,135
down €28,135 (-81.4%), from €34,575 to €6,440
- Financial charges -€2,016
down €2,016 (-88.7%), from €2,272 to €256
- Other operating charges +€387
new in 2025: €387
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 | €194,478 | €157,972 | -€36,506 | -18.8% |
| Fixed assets | 21/28 | €152,878 | €152,609 | -€268 | -0.2% |
| Intangible fixed assets | 21 | €152,337 | €152,337 | = | 0.0% |
| Tangible fixed assets | 22/27 | €541 | €273 | -€268 | -49.6% |
| Furniture and vehicles | 24 | €541 | €273 | -€268 | -49.6% |
| Current assets | 29/58 | €41,600 | €5,362 | -€36,238 | -87.1% |
| Amounts receivable within one year | 40/41 | €41,497 | €3,712 | -€37,785 | -91.1% |
| Trade receivables | 40 | €41,434 | €3,712 | -€37,721 | -91.0% |
| Other amounts receivable | 41 | €63 | - | -€63 | |
| Cash at bank and in hand | 54/58 | €103 | €1,650 | +€1,547 | +1,501% |
| Total equity and liabilities | 10/49 | €194,478 | €157,972 | -€36,506 | -18.8% |
| Equity | 10/15 | €67,796 | €73,324 | +€5,528 | +8.2% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,204 | -€1,676 | +€5,528 | +76.7% |
| Amounts payable | 17/49 | €126,682 | €84,648 | -€42,034 | -33.2% |
| Amounts payable after more than one year | 17 | €69,044 | €15,744 | -€53,300 | -77.2% |
| Financial debts | 170/4 | €69,044 | €15,744 | -€53,300 | -77.2% |
| Amounts payable within one year | 42/48 | €55,567 | €66,833 | +€11,266 | +20.3% |
| Trade debts | 44 | €30,375 | €30,228 | -€148 | -0.5% |
| Suppliers | 440/4 | €30,375 | €30,228 | -€148 | -0.5% |
| Taxes, remuneration and social security | 45 | - | €669 | +€669 | |
| Taxes | 450/3 | - | €669 | +€669 | |
| Other amounts payable | 47/48 | €25,191 | €35,936 | +€10,744 | +42.7% |
| Accrued charges and deferred income | 492/3 | €2,071 | €2,071 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €264 | €268 | +€4 | +1.7% |
| Other operating charges | 640/8 | - | €387 | +€387 | |
| Gross operating margin | 9900 | €34,575 | €6,440 | -€28,135 | -81.4% |
| Operating profit (loss) | 9901 | €34,311 | €5,784 | -€28,527 | -83.1% |
| Financial charges | 65/66B | €2,272 | €256 | -€2,016 | -88.7% |
| Recurring financial charges | 65 | €2,272 | €256 | -€2,016 | -88.7% |
| Profit (loss) for the period before taxes | 9903 | €32,039 | €5,528 | -€26,511 | -82.7% |
| Profit (loss) for the period | 9904 | €32,039 | €5,528 | -€26,511 | -82.7% |
| Profit (loss) for the period to be appropriated | 9905 | €32,039 | €5,528 | -€26,511 | -82.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.