BE-CARIBOU: 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.
BE-CARIBOU
Largest movements
- Cash -€29,607
down €29,607 (-38.6%), from €76,653 to €47,046
mainly Other debts (-€30,119) and Deferred charges and accrued income (-€11,479)
- Receivables within one year -€13,541
down €13,541 (-95.0%), from €14,246 to €705
of which Trade receivables: -€11,283
- Deferred charges and accrued income +€11,479
up €11,479 (+432%), from €2,657 to €14,137
- Tangible fixed assets -€8,497
down €8,497 (-36.1%), from €23,521 to €15,024
of which Leasing and similar rights: -€6,984
- Other debts -€30,119
down €30,119 (-97.2%), from €30,974 to €855
- Tax, wage and social debts -€8,802
down €8,802 (-34.0%), from €25,902 to €17,100
of which Taxes: -€9,132
- Debts after one year -€5,720
down €5,720 (-92.2%), from €6,202 to €481
- Reserves +€4,614
up €4,614 (+32.4%), from €14,242 to €18,856
- Gross operating margin -€6,774
down €6,774 (-5.8%), from €116,509 to €109,735
- Staff costs +€3,767
up €3,767 (+4.7%), from €80,679 to €84,446
- Taxes -€2,859
down €2,859 (-47.4%), from €6,026 to €3,167
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 | €120,180 | €80,303 | -€39,877 | -33.2% |
| Fixed assets | 21/28 | €23,696 | €15,199 | -€8,497 | -35.9% |
| Tangible fixed assets | 22/27 | €23,521 | €15,024 | -€8,497 | -36.1% |
| Plant, machinery and equipment | 23 | €620 | €145 | -€475 | -76.6% |
| Leasing and similar rights | 25 | €15,078 | €8,094 | -€6,984 | -46.3% |
| Other tangible fixed assets | 26 | €7,822 | €6,785 | -€1,037 | -13.3% |
| Financial fixed assets | 28 | €175 | €175 | = | 0.0% |
| Current assets | 29/58 | €96,484 | €65,104 | -€31,380 | -32.5% |
| Stocks and contracts in progress | 3 | €2,928 | €3,215 | +€288 | +9.8% |
| Stocks | 30/36 | €2,928 | €3,215 | +€288 | +9.8% |
| Amounts receivable within one year | 40/41 | €14,246 | €705 | -€13,541 | -95.0% |
| Trade receivables | 40 | €11,765 | €483 | -€11,283 | -95.9% |
| Other amounts receivable | 41 | €2,481 | €223 | -€2,258 | -91.0% |
| Cash at bank and in hand | 54/58 | €76,653 | €47,046 | -€29,607 | -38.6% |
| Deferred charges and accrued income | 490/1 | €2,657 | €14,137 | +€11,479 | +432% |
| Total equity and liabilities | 10/49 | €120,180 | €80,303 | -€39,877 | -33.2% |
| Equity | 10/15 | €48,144 | €52,758 | +€4,614 | +9.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €14,242 | €18,856 | +€4,614 | +32.4% |
| Distributable reserves | 133 | €14,242 | €18,856 | +€4,614 | +32.4% |
| Profit (loss) carried forward | 14 | €15,302 | €15,302 | = | 0.0% |
| Amounts payable | 17/49 | €72,036 | €27,545 | -€44,491 | -61.8% |
| Amounts payable after more than one year | 17 | €6,202 | €481 | -€5,720 | -92.2% |
| Financial debts | 170/4 | €6,202 | €481 | -€5,720 | -92.2% |
| Amounts payable within one year | 42/48 | €65,834 | €27,064 | -€38,770 | -58.9% |
| Current portion of amounts payable after more than one year | 42 | €5,619 | €5,720 | +€101 | +1.8% |
| Trade debts | 44 | €3,339 | €3,389 | +€49 | +1.5% |
| Suppliers | 440/4 | €3,339 | €3,389 | +€49 | +1.5% |
| Taxes, remuneration and social security | 45 | €25,902 | €17,100 | -€8,802 | -34.0% |
| Taxes | 450/3 | €22,020 | €12,888 | -€9,132 | -41.5% |
| Remuneration and social security | 454/9 | €3,882 | €4,212 | +€330 | +8.5% |
| Other amounts payable | 47/48 | €30,974 | €855 | -€30,119 | -97.2% |
| Remuneration, social security and pensions | 62 | €80,679 | €84,446 | +€3,767 | +4.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,959 | €8,497 | -€462 | -5.2% |
| Other operating charges | 640/8 | €6,771 | €7,573 | +€803 | +11.9% |
| Gross operating margin | 9900 | €116,509 | €109,735 | -€6,774 | -5.8% |
| Operating profit (loss) | 9901 | €20,101 | €9,219 | -€10,882 | -54.1% |
| Financial income | 75/76B | €100 | €98 | -€2 | -1.8% |
| Recurring financial income | 75 | €100 | €98 | -€2 | -1.8% |
| Financial charges | 65/66B | €1,783 | €1,537 | -€246 | -13.8% |
| Recurring financial charges | 65 | €1,783 | €1,537 | -€246 | -13.8% |
| Profit (loss) for the period before taxes | 9903 | €18,418 | €7,780 | -€10,637 | -57.8% |
| Income taxes | 67/77 | €6,026 | €3,167 | -€2,859 | -47.4% |
| Profit (loss) for the period | 9904 | €12,392 | €4,614 | -€7,779 | -62.8% |
| Profit (loss) for the period to be appropriated | 9905 | €12,392 | €4,614 | -€7,779 | -62.8% |
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 24 October 2026 via checked.be.