C.A. SOLUTIONS: what changed
Two fiscal 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.
C.A. SOLUTIONS
Largest movements
- Cash -€78,049
down €78,049 (-22.2%), from €350,894 to €272,845
mainly Net result for the year (-€42,506) and Other debts (-€38,600)
- Tangible fixed assets -€8,266
down €8,266 (-32.0%), from €25,831 to €17,565
of which Furniture and vehicles: -€7,237
- Receivables within one year +€4,148
up €4,148 (+209.3%), from €1,982 to €6,130
of which Other amounts receivable: +€3,101
- Profit (loss) carried forward -€42,506
down €42,506 (-42.2%), from -€100,628 to -€143,134
- Other debts -€38,600
no longer reported in 2025 (was €38,600)
- Gross operating margin +€62,766
up €62,766 (+63.7%), from -€98,579 to -€35,813
- Depreciation +€6,885
up €6,885 (+498.2%), from €1,382 to €8,266
- Financial income +€1,546
up €1,546 (+119.6%), from €1,292 to €2,838
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 | €379,388 | €297,440 | -€81,948 | -21.6% |
| Fixed assets | 21/28 | €25,831 | €17,565 | -€8,266 | -32.0% |
| Tangible fixed assets | 22/27 | €25,831 | €17,565 | -€8,266 | -32.0% |
| Plant, machinery and equipment | 23 | €2,226 | €1,197 | -€1,030 | -46.2% |
| Furniture and vehicles | 24 | €20,965 | €13,728 | -€7,237 | -34.5% |
| Other tangible fixed assets | 26 | €2,640 | €2,640 | = | 0.0% |
| Current assets | 29/58 | €353,556 | €279,875 | -€73,682 | -20.8% |
| Amounts receivable within one year | 40/41 | €1,982 | €6,130 | +€4,148 | +209.3% |
| Trade receivables | 40 | - | €1,047 | +€1,047 | |
| Other amounts receivable | 41 | €1,982 | €5,083 | +€3,101 | +156.5% |
| Cash at bank and in hand | 54/58 | €350,894 | €272,845 | -€78,049 | -22.2% |
| Deferred charges and accrued income | 490/1 | €680 | €900 | +€220 | +32.4% |
| Total equity and liabilities | 10/49 | €379,388 | €297,440 | -€81,948 | -21.6% |
| Equity | 10/15 | €339,698 | €297,192 | -€42,506 | -12.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €434,126 | €434,126 | = | 0.0% |
| Distributable reserves | 133 | €434,126 | €434,126 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€100,628 | -€143,134 | -€42,506 | -42.2% |
| Amounts payable | 17/49 | €39,690 | €248 | -€39,442 | -99.4% |
| Amounts payable within one year | 42/48 | €39,690 | €248 | -€39,442 | -99.4% |
| Trade debts | 44 | €1,090 | €7 | -€1,083 | -99.4% |
| Suppliers | 440/4 | €1,090 | €7 | -€1,083 | -99.4% |
| Taxes, remuneration and social security | 45 | - | €241 | +€241 | |
| Taxes | 450/3 | - | €241 | +€241 | |
| Other amounts payable | 47/48 | €38,600 | - | -€38,600 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,382 | €8,266 | +€6,885 | +498.2% |
| Other operating charges | 640/8 | €1,115 | €1,045 | -€70 | -6.3% |
| Gross operating margin | 9900 | -€98,579 | -€35,813 | +€62,766 | +63.7% |
| Operating profit (loss) | 9901 | -€101,076 | -€45,124 | +€55,952 | +55.4% |
| Financial income | 75/76B | €1,292 | €2,838 | +€1,546 | +119.6% |
| Recurring financial income | 75 | €1,292 | €2,838 | +€1,546 | +119.6% |
| Financial charges | 65/66B | €691 | €79 | -€612 | -88.6% |
| Recurring financial charges | 65 | €691 | €79 | -€612 | -88.6% |
| Profit (loss) for the period before taxes | 9903 | -€100,475 | -€42,365 | +€58,110 | +57.8% |
| Income taxes | 67/77 | €153 | €142 | -€11 | -7.3% |
| Profit (loss) for the period | 9904 | -€100,628 | -€42,506 | +€58,121 | +57.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€100,628 | -€42,506 | +€58,121 | +57.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.