VIA CASTANEA: 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.
VIA CASTANEA
Largest movements
- Cash +€10,972
up €10,972 (+21.8%), from €50,398 to €61,370
mainly Net result for the year (+€10,659) and Other debts (+€4,584)
- Receivables within one year +€7,240
up €7,240 (+51.7%), from €14,007 to €21,247
of which Trade receivables: +€6,018
- Reserves +€10,659
up €10,659 (+25.1%), from €42,417 to €53,076
- Other debts +€4,584
up €4,584 (+61.9%), from €7,402 to €11,986
- Tax, wage and social debts +€3,821
up €3,821 (+36.5%), from €10,473 to €14,294
- Gross operating margin -€25,012
down €25,012 (-59.9%), from €41,757 to €16,745
- Taxes -€4,464
down €4,464 (-49.3%), from €9,062 to €4,598
- Financial charges -€706
down €706 (-90.7%), from €778 to €72
- Other operating charges +€618
up €618 (+465.7%), from €133 to €751
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 | €67,617 | €86,142 | +€18,525 | +27.4% |
| Fixed assets | 21/28 | €2,787 | €3,097 | +€309 | +11.1% |
| Tangible fixed assets | 22/27 | €2,787 | €3,097 | +€309 | +11.1% |
| Plant, machinery and equipment | 23 | €2,787 | €2,150 | -€638 | -22.9% |
| Furniture and vehicles | 24 | - | €947 | +€947 | |
| Current assets | 29/58 | €64,830 | €83,046 | +€18,216 | +28.1% |
| Amounts receivable within one year | 40/41 | €14,007 | €21,247 | +€7,240 | +51.7% |
| Trade receivables | 40 | €14,007 | €20,026 | +€6,018 | +43.0% |
| Other amounts receivable | 41 | - | €1,221 | +€1,221 | |
| Cash at bank and in hand | 54/58 | €50,398 | €61,370 | +€10,972 | +21.8% |
| Deferred charges and accrued income | 490/1 | €425 | €429 | +€5 | +1.1% |
| Total equity and liabilities | 10/49 | €67,617 | €86,142 | +€18,525 | +27.4% |
| Equity | 10/15 | €47,417 | €58,076 | +€10,659 | +22.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €42,417 | €53,076 | +€10,659 | +25.1% |
| Distributable reserves | 133 | €42,417 | €53,076 | +€10,659 | +25.1% |
| Amounts payable | 17/49 | €20,200 | €28,066 | +€7,866 | +38.9% |
| Amounts payable within one year | 42/48 | €20,103 | €28,066 | +€7,963 | +39.6% |
| Financial debts | 43 | - | €29 | +€29 | |
| Other loans | 439 | - | €29 | +€29 | |
| Trade debts | 44 | €2,228 | €1,757 | -€471 | -21.1% |
| Suppliers | 440/4 | €2,228 | €1,757 | -€471 | -21.1% |
| Taxes, remuneration and social security | 45 | €10,473 | €14,294 | +€3,821 | +36.5% |
| Taxes | 450/3 | €10,473 | €14,294 | +€3,821 | +36.5% |
| Other amounts payable | 47/48 | €7,402 | €11,986 | +€4,584 | +61.9% |
| Accrued charges and deferred income | 492/3 | €97 | €0 | -€97 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €401 | €665 | +€265 | +66.0% |
| Other operating charges | 640/8 | €133 | €751 | +€618 | +465.7% |
| Gross operating margin | 9900 | €41,757 | €16,745 | -€25,012 | -59.9% |
| Operating profit (loss) | 9901 | €41,223 | €15,329 | -€25,894 | -62.8% |
| Financial income | 75/76B | €10 | €0 | -€10 | -100.0% |
| Recurring financial income | 75 | €10 | €0 | -€10 | -100.0% |
| Financial charges | 65/66B | €778 | €72 | -€706 | -90.7% |
| Recurring financial charges | 65 | €778 | €72 | -€706 | -90.7% |
| Profit (loss) for the period before taxes | 9903 | €40,455 | €15,257 | -€25,198 | -62.3% |
| Income taxes | 67/77 | €9,062 | €4,598 | -€4,464 | -49.3% |
| Profit (loss) for the period | 9904 | €31,393 | €10,659 | -€20,734 | -66.0% |
| Profit (loss) for the period to be appropriated | 9905 | €31,393 | €10,659 | -€20,734 | -66.0% |
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 11 October 2026 via checked.be.