CAIME: 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.
CAIME
Largest movements
- Tangible fixed assets +€93,674
up €93,674 (+402.4%), from €23,279 to €116,952
of which Other tangible fixed assets: +€51,015
- Deferred charges and accrued income +€9,107
up €9,107 (+2338.0%), from €390 to €9,496
- Receivables within one year -€4,000
down €4,000 (-51.2%), from €7,816 to €3,816
- Cash +€1,854
up €1,854 (+148.9%), from €1,245 to €3,099
mainly Other debts (+€110,997) and Depreciation (+€13,400)
- Other debts +€110,997
up €110,997 (+730.8%), from €15,189 to €126,186
- Current portion of long-term debt -€9,824
no longer reported in 2024 (was €9,824)
- Trade debts -€3,221
down €3,221 (-17.6%), from €18,302 to €15,080
- Profit (loss) carried forward +€2,293
up €2,293 (+5.7%), from -€40,278 to -€37,986
- Gross operating margin +€20,173
up €20,173, from -€670 to €19,503
- Depreciation +€6,806
up €6,806 (+103.2%), from €6,594 to €13,400
- Other operating charges +€1,072
up €1,072 (+66.5%), from €1,612 to €2,684
- Financial charges +€461
up €461 (+111.9%), from €412 to €873
- Taxes +€206
up €206 (+112.4%), from €184 to €390
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €32,730 | €133,364 | +€100,635 | +307.5% |
| Fixed assets | 21/28 | €23,279 | €116,952 | +€93,674 | +402.4% |
| Tangible fixed assets | 22/27 | €23,279 | €116,952 | +€93,674 | +402.4% |
| Land and buildings | 22 | €13,650 | €12,675 | -€975 | -7.1% |
| Plant, machinery and equipment | 23 | - | €469 | +€469 | |
| Furniture and vehicles | 24 | €4,890 | €48,055 | +€43,165 | +882.7% |
| Other tangible fixed assets | 26 | €4,739 | €55,753 | +€51,015 | +1076.6% |
| Current assets | 29/58 | €9,451 | €16,412 | +€6,961 | +73.7% |
| Amounts receivable within one year | 40/41 | €7,816 | €3,816 | -€4,000 | -51.2% |
| Other amounts receivable | 41 | €7,816 | €3,816 | -€4,000 | -51.2% |
| Cash at bank and in hand | 54/58 | €1,245 | €3,099 | +€1,854 | +148.9% |
| Deferred charges and accrued income | 490/1 | €390 | €9,496 | +€9,107 | +2338.0% |
| Total equity and liabilities | 10/49 | €32,730 | €133,364 | +€100,635 | +307.5% |
| Equity | 10/15 | -€19,818 | -€17,526 | +€2,293 | +11.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | -€40,278 | -€37,986 | +€2,293 | +5.7% |
| Provisions and deferred taxes | 16 | €6,000 | €6,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €6,000 | €6,000 | = | 0.0% |
| Other liabilities and charges | 164/5 | €6,000 | €6,000 | = | 0.0% |
| Amounts payable | 17/49 | €46,548 | €144,890 | +€98,342 | +211.3% |
| Amounts payable after more than one year | 17 | €3,000 | €3,000 | = | 0.0% |
| Other amounts payable | 178/9 | €3,000 | €3,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €43,548 | €141,890 | +€98,342 | +225.8% |
| Current portion of amounts payable after more than one year | 42 | €9,824 | - | -€9,824 | |
| Trade debts | 44 | €18,302 | €15,080 | -€3,221 | -17.6% |
| Suppliers | 440/4 | €18,302 | €15,080 | -€3,221 | -17.6% |
| Taxes, remuneration and social security | 45 | €233 | €623 | +€390 | +167.5% |
| Taxes | 450/3 | €233 | €623 | +€390 | +167.5% |
| Other amounts payable | 47/48 | €15,189 | €126,186 | +€110,997 | +730.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,594 | €13,400 | +€6,806 | +103.2% |
| Other operating charges | 640/8 | €1,612 | €2,684 | +€1,072 | +66.5% |
| Gross operating margin | 9900 | -€670 | €19,503 | +€20,173 | |
| Operating profit (loss) | 9901 | -€8,876 | €3,419 | +€12,294 | |
| Financial income | 75/76B | €110 | €137 | +€28 | +25.4% |
| Recurring financial income | 75 | €110 | €137 | +€28 | +25.4% |
| Financial charges | 65/66B | €412 | €873 | +€461 | +111.9% |
| Recurring financial charges | 65 | €412 | €873 | +€461 | +111.9% |
| Profit (loss) for the period before taxes | 9903 | -€9,178 | €2,683 | +€11,861 | |
| Income taxes | 67/77 | €184 | €390 | +€206 | +112.4% |
| Profit (loss) for the period | 9904 | -€9,362 | €2,293 | +€11,654 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,362 | €2,293 | +€11,654 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.