CA Global HR Management: what changed
CA Global HR Management
Largest movements
- Cash +€47,854
up €47,854 (+48.9%), from €97,820 to €145,673
mainly Other debts (+€176,122) and Net result for the year (+€43,734)
- Receivables within one year -€12,345
down €12,345 (-10.7%), from €115,542 to €103,198
of which Trade receivables: -€12,345
- Tangible fixed assets -€12,286
down €12,286 (-17.8%), from €68,960 to €56,674
of which Land and buildings: -€6,304
- Current investments +€7,000
up €7,000 (+17.1%), from €41,000 to €48,000
- Profit (loss) carried forward -€179,796
down €179,796 (-70.6%), from €254,787 to €74,992
- Other debts +€176,122
up €176,122 (+159,199%), from €111 to €176,233
- Tax, wage and social debts +€39,100
up €39,100 (+354%), from €11,043 to €50,143
- Debts after one year -€5,825
down €5,825 (-14.0%), from €41,725 to €35,900
- Gross operating margin -€8,651
down €8,651 (-10.9%), from €79,498 to €70,848
- Write-downs -€6,175
down €6,175, from €3,175 to -€3,000
- Depreciation +€4,878
up €4,878 (+65.8%), from €7,408 to €12,286
- Other operating charges +€2,805
up €2,805 (+364%), from €772 to €3,577
- Taxes -€1,467
down €1,467 (-9.7%), from €15,167 to €13,699
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €337,089 | €367,936 | +€30,848 | +9.2% |
| Fixed assets | 21/28 | €80,860 | €68,574 | -€12,286 | -15.2% |
| Tangible fixed assets | 22/27 | €68,960 | €56,674 | -€12,286 | -17.8% |
| Land and buildings | 22 | €56,712 | €50,408 | -€6,304 | -11.1% |
| Furniture and vehicles | 24 | €12,248 | €6,266 | -€5,982 | -48.8% |
| Financial fixed assets | 28 | €11,900 | €11,900 | = | 0.0% |
| Current assets | 29/58 | €256,229 | €299,362 | +€43,134 | +16.8% |
| Amounts receivable within one year | 40/41 | €115,542 | €103,198 | -€12,345 | -10.7% |
| Trade receivables | 40 | €58,209 | €45,864 | -€12,345 | -21.2% |
| Other amounts receivable | 41 | €57,333 | €57,333 | = | 0.0% |
| Current investments | 50/53 | €41,000 | €48,000 | +€7,000 | +17.1% |
| Cash at bank and in hand | 54/58 | €97,820 | €145,673 | +€47,854 | +48.9% |
| Deferred charges and accrued income | 490/1 | €1,867 | €2,491 | +€624 | +33.4% |
| Total equity and liabilities | 10/49 | €337,089 | €367,936 | +€30,848 | +9.2% |
| Equity | 10/15 | €275,247 | €95,452 | -€179,796 | -65.3% |
| Contributions | 10/11 | €18,600 | €20,460 | +€1,860 | +10.0% |
| Reserves | 13 | €1,860 | - | -€1,860 | |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Profit (loss) carried forward | 14 | €254,787 | €74,992 | -€179,796 | -70.6% |
| Amounts payable | 17/49 | €61,841 | €272,485 | +€210,644 | +341% |
| Amounts payable after more than one year | 17 | €41,725 | €35,900 | -€5,825 | -14.0% |
| Financial debts | 170/4 | €41,725 | €35,900 | -€5,825 | -14.0% |
| Amounts payable within one year | 42/48 | €20,117 | €236,585 | +€216,468 | +1,076% |
| Current portion of amounts payable after more than one year | 42 | €5,681 | €5,825 | +€144 | +2.5% |
| Trade debts | 44 | €3,282 | €4,385 | +€1,103 | +33.6% |
| Suppliers | 440/4 | €3,282 | €4,385 | +€1,103 | +33.6% |
| Taxes, remuneration and social security | 45 | €11,043 | €50,143 | +€39,100 | +354% |
| Taxes | 450/3 | €11,043 | €50,143 | +€39,100 | +354% |
| Other amounts payable | 47/48 | €111 | €176,233 | +€176,122 | +159,199% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,408 | €12,286 | +€4,878 | +65.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,175 | -€3,000 | -€6,175 | |
| Other operating charges | 640/8 | €772 | €3,577 | +€2,805 | +364% |
| Gross operating margin | 9900 | €79,498 | €70,848 | -€8,651 | -10.9% |
| Operating profit (loss) | 9901 | €68,143 | €57,985 | -€10,158 | -14.9% |
| Financial income | 75/76B | €224 | €731 | +€507 | +226% |
| Recurring financial income | 75 | €224 | €731 | +€507 | +226% |
| Financial charges | 65/66B | €1,910 | €1,283 | -€627 | -32.8% |
| Recurring financial charges | 65 | €1,910 | €1,283 | -€627 | -32.8% |
| Profit (loss) for the period before taxes | 9903 | €66,457 | €57,433 | -€9,024 | -13.6% |
| Income taxes | 67/77 | €15,167 | €13,699 | -€1,467 | -9.7% |
| Profit (loss) for the period | 9904 | €51,290 | €43,734 | -€7,557 | -14.7% |
| Profit (loss) for the period to be appropriated | 9905 | €51,290 | €43,734 | -€7,557 | -14.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.