CAÏRA EDITION: 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.
CAÏRA EDITION
Largest movements
- Receivables within one year -€45,648
down €45,648 (-18.8%), from €242,969 to €197,321
of which Trade receivables: -€54,743
- Debts after one year -€60,558
down €60,558 (-23.0%), from €263,370 to €202,812
of which Financial debts: -€60,558
- Trade debts -€58,324
down €58,324 (-30.6%), from €190,798 to €132,474
- Profit (loss) carried forward +€46,573
up €46,573 (+21.8%), from €213,986 to €260,559
- Gross operating margin -€65,479
down €65,479 (-42.7%), from €153,194 to €87,715
- Taxes -€16,414
down €16,414 (-48.1%), from €34,151 to €17,737
- Depreciation -€4,436
down €4,436 (-38.6%), from €11,479 to €7,044
- Other operating charges -€1,962
down €1,962 (-26.9%), from €7,283 to €5,320
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 | €1,195,686 | €1,137,138 | -€58,548 | -4.9% |
| Fixed assets | 21/28 | €945,561 | €939,777 | -€5,784 | -0.6% |
| Tangible fixed assets | 22/27 | €52,751 | €46,967 | -€5,784 | -11.0% |
| Land and buildings | 22 | €7,643 | €7,267 | -€376 | -4.9% |
| Furniture and vehicles | 24 | €43,191 | €38,337 | -€4,854 | -11.2% |
| Other tangible fixed assets | 26 | €1,917 | €1,363 | -€554 | -28.9% |
| Financial fixed assets | 28 | €892,810 | €892,810 | = | 0.0% |
| Current assets | 29/58 | €250,125 | €197,361 | -€52,764 | -21.1% |
| Amounts receivable within one year | 40/41 | €242,969 | €197,321 | -€45,648 | -18.8% |
| Trade receivables | 40 | €235,302 | €180,558 | -€54,743 | -23.3% |
| Other amounts receivable | 41 | €7,667 | €16,762 | +€9,096 | +118.6% |
| Cash at bank and in hand | 54/58 | €6,534 | €40 | -€6,493 | -99.4% |
| Deferred charges and accrued income | 490/1 | €623 | - | -€623 | |
| Total equity and liabilities | 10/49 | €1,195,686 | €1,137,138 | -€58,548 | -4.9% |
| Equity | 10/15 | €558,386 | €604,959 | +€46,573 | +8.3% |
| Contributions | 10/11 | €27,000 | €27,000 | = | 0.0% |
| Reserves | 13 | €317,400 | €317,400 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,700 | €2,700 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,700 | €2,700 | = | 0.0% |
| Distributable reserves | 133 | €314,700 | €314,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | €213,986 | €260,559 | +€46,573 | +21.8% |
| Amounts payable | 17/49 | €637,300 | €532,179 | -€105,121 | -16.5% |
| Amounts payable after more than one year | 17 | €263,370 | €202,812 | -€60,558 | -23.0% |
| Financial debts | 170/4 | €146,485 | €85,927 | -€60,558 | -41.3% |
| Other amounts payable | 178/9 | €116,885 | €116,885 | = | 0.0% |
| Amounts payable within one year | 42/48 | €373,930 | €329,367 | -€44,564 | -11.9% |
| Current portion of amounts payable after more than one year | 42 | €61,557 | €60,553 | -€1,004 | -1.6% |
| Financial debts | 43 | €38,790 | €46,816 | +€8,026 | +20.7% |
| Credit institutions | 430/8 | €38,790 | €46,816 | +€8,026 | +20.7% |
| Trade debts | 44 | €190,798 | €132,474 | -€58,324 | -30.6% |
| Suppliers | 440/4 | €190,798 | €132,474 | -€58,324 | -30.6% |
| Taxes, remuneration and social security | 45 | €34,303 | €36,580 | +€2,277 | +6.6% |
| Taxes | 450/3 | €34,303 | €36,580 | +€2,277 | +6.6% |
| Other amounts payable | 47/48 | €48,482 | €52,943 | +€4,461 | +9.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,479 | €7,044 | -€4,436 | -38.6% |
| Other operating charges | 640/8 | €7,283 | €5,320 | -€1,962 | -26.9% |
| Gross operating margin | 9900 | €153,194 | €87,715 | -€65,479 | -42.7% |
| Operating profit (loss) | 9901 | €134,432 | €75,351 | -€59,081 | -43.9% |
| Financial income | 75/76B | €120 | €121 | +€1 | +0.7% |
| Recurring financial income | 75 | €120 | €121 | +€1 | +0.7% |
| Financial charges | 65/66B | €11,420 | €11,162 | -€258 | -2.3% |
| Recurring financial charges | 65 | €11,420 | €11,162 | -€258 | -2.3% |
| Profit (loss) for the period before taxes | 9903 | €123,132 | €64,310 | -€58,822 | -47.8% |
| Income taxes | 67/77 | €34,151 | €17,737 | -€16,414 | -48.1% |
| Profit (loss) for the period | 9904 | €88,981 | €46,573 | -€42,408 | -47.7% |
| Profit (loss) for the period to be appropriated | 9905 | €88,981 | €46,573 | -€42,408 | -47.7% |
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 5 October 2026 via checked.be.