CAETO CONSULTING: 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.
CAETO CONSULTING
Largest movements
- Current investments +€111,437
up €111,437 (+110.8%), from €100,605 to €212,043
- Cash -€48,585
down €48,585 (-19.7%), from €246,930 to €198,345
mainly Current investments (-€111,437) and Receivables within one year (-€9,036)
- Receivables within one year +€9,036
up €9,036 (+21.4%), from €42,229 to €51,265
of which Trade receivables: +€6,590
- Receivables after one year -€5,000
down €5,000 (-50.0%), from €10,000 to €5,000
- Profit (loss) carried forward +€62,082
up €62,082 (+123.5%), from €50,253 to €112,334
- Gross operating margin +€12,133
up €12,133 (+18.0%), from €67,425 to €79,558
- Financial charges -€8,636
down €8,636 (-93.9%), from €9,198 to €562
- Taxes -€3,007
down €3,007 (-15.7%), from €19,196 to €16,189
- Financial income -€2,693
down €2,693 (-45.8%), from €5,883 to €3,190
- Other operating charges +€2,622
up €2,622 (+308.8%), from €849 to €3,472
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 | €402,141 | €468,661 | +€66,519 | +16.5% |
| Fixed assets | 21/28 | €1,992 | €1,549 | -€443 | -22.2% |
| Tangible fixed assets | 22/27 | €1,992 | €1,549 | -€443 | -22.2% |
| Furniture and vehicles | 24 | €53 | €0 | -€53 | -100.0% |
| Other tangible fixed assets | 26 | €1,939 | €1,549 | -€390 | -20.1% |
| Current assets | 29/58 | €400,149 | €467,111 | +€66,962 | +16.7% |
| Amounts receivable after more than one year | 29 | €10,000 | €5,000 | -€5,000 | -50.0% |
| Other amounts receivable | 291 | €10,000 | €5,000 | -€5,000 | -50.0% |
| Amounts receivable within one year | 40/41 | €42,229 | €51,265 | +€9,036 | +21.4% |
| Trade receivables | 40 | €27,080 | €33,670 | +€6,590 | +24.3% |
| Other amounts receivable | 41 | €15,149 | €17,595 | +€2,446 | +16.1% |
| Current investments | 50/53 | €100,605 | €212,043 | +€111,437 | +110.8% |
| Cash at bank and in hand | 54/58 | €246,930 | €198,345 | -€48,585 | -19.7% |
| Deferred charges and accrued income | 490/1 | €385 | €459 | +€73 | +19.1% |
| Total equity and liabilities | 10/49 | €402,141 | €468,661 | +€66,519 | +16.5% |
| Equity | 10/15 | €397,496 | €459,577 | +€62,082 | +15.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €328,643 | €328,643 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €326,783 | €326,783 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,253 | €112,334 | +€62,082 | +123.5% |
| Amounts payable | 17/49 | €4,646 | €9,083 | +€4,438 | +95.5% |
| Amounts payable within one year | 42/48 | €4,646 | €9,083 | +€4,438 | +95.5% |
| Trade debts | 44 | €43 | €1,838 | +€1,796 | +4225.7% |
| Suppliers | 440/4 | €43 | €1,838 | +€1,796 | +4225.7% |
| Taxes, remuneration and social security | 45 | €4,359 | €7,245 | +€2,886 | +66.2% |
| Taxes | 450/3 | €4,359 | €7,245 | +€2,886 | +66.2% |
| Other amounts payable | 47/48 | €244 | €0 | -€244 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €474 | €443 | -€31 | -6.6% |
| Other operating charges | 640/8 | €849 | €3,472 | +€2,622 | +308.8% |
| Gross operating margin | 9900 | €67,425 | €79,558 | +€12,133 | +18.0% |
| Operating profit (loss) | 9901 | €66,102 | €75,643 | +€9,541 | +14.4% |
| Financial income | 75/76B | €5,883 | €3,190 | -€2,693 | -45.8% |
| Recurring financial income | 75 | €5,883 | €3,190 | -€2,693 | -45.8% |
| Financial charges | 65/66B | €9,198 | €562 | -€8,636 | -93.9% |
| Recurring financial charges | 65 | €9,198 | €562 | -€8,636 | -93.9% |
| Profit (loss) for the period before taxes | 9903 | €62,786 | €78,271 | +€15,485 | +24.7% |
| Income taxes | 67/77 | €19,196 | €16,189 | -€3,007 | -15.7% |
| Profit (loss) for the period | 9904 | €43,590 | €62,082 | +€18,491 | +42.4% |
| Profit (loss) for the period to be appropriated | 9905 | €43,590 | €62,082 | +€18,491 | +42.4% |
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 1 October 2026 via checked.be.