CARA BATIMENTS: what changed
Two financial 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.
CARA BATIMENTS
Largest movements
- Current investments +€15,776
up €15,776 (+31.6%), from €50,001 to €65,777
- Receivables within one year -€13,648
down €13,648 (-48.0%), from €28,405 to €14,757
of which Trade receivables: -€11,832
- Tangible fixed assets +€4,986
up €4,986 (+7.0%), from €71,348 to €76,333
of which Furniture and vehicles: +€5,467
- Cash -€4,335
down €4,335 (-29.6%), from €14,634 to €10,299
mainly Investment in fixed assets (net) (-€26,787) and Current investments (-€15,776)
- Debts after one year +€12,351
up €12,351 (+117%), from €10,560 to €22,911
- Trade debts -€12,313
down €12,313 (-84.7%), from €14,531 to €2,218
- Current portion of long-term debt +€5,451
up €5,451 (+140%), from €3,903 to €9,354
- Profit (loss) carried forward -€4,905
down €4,905 (-5.9%), from €82,711 to €77,806
- Turnover +€8,931
up €8,931 (+3.9%), from €231,155 to €240,087
- Gross operating margin +€8,543
up €8,543 (+62.9%), from €13,584 to €22,127
- Purchases and services +€7,441
up €7,441 (+3.4%), from €217,571 to €225,012
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.
Derived cash bridge
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 | €167,831 | €169,408 | +€1,578 | +0.9% |
| Fixed assets | 21/28 | €71,490 | €76,476 | +€4,986 | +7.0% |
| Tangible fixed assets | 22/27 | €71,348 | €76,333 | +€4,986 | +7.0% |
| Plant, machinery and equipment | 23 | €1,055 | €574 | -€481 | -45.6% |
| Furniture and vehicles | 24 | €70,293 | €75,760 | +€5,467 | +7.8% |
| Financial fixed assets | 28 | €142 | €142 | = | 0.0% |
| Current assets | 29/58 | €96,341 | €92,933 | -€3,408 | -3.5% |
| Stocks and contracts in progress | 3 | €656 | €656 | = | 0.0% |
| Stocks | 30/36 | €656 | €656 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €28,405 | €14,757 | -€13,648 | -48.0% |
| Trade receivables | 40 | €20,186 | €8,354 | -€11,832 | -58.6% |
| Other amounts receivable | 41 | €8,219 | €6,403 | -€1,816 | -22.1% |
| Current investments | 50/53 | €50,001 | €65,777 | +€15,776 | +31.6% |
| Cash at bank and in hand | 54/58 | €14,634 | €10,299 | -€4,335 | -29.6% |
| Deferred charges and accrued income | 490/1 | €2,645 | €1,444 | -€1,201 | -45.4% |
| Total equity and liabilities | 10/49 | €167,831 | €169,408 | +€1,578 | +0.9% |
| Equity | 10/15 | €137,867 | €132,962 | -€4,905 | -3.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €36,564 | €36,564 | = | 0.0% |
| Distributable reserves | 133 | €36,564 | €36,564 | = | 0.0% |
| Profit (loss) carried forward | 14 | €82,711 | €77,806 | -€4,905 | -5.9% |
| Amounts payable | 17/49 | €29,963 | €36,447 | +€6,483 | +21.6% |
| Amounts payable after more than one year | 17 | €10,560 | €22,911 | +€12,351 | +117% |
| Financial debts | 170/4 | €10,560 | €22,911 | +€12,351 | +117% |
| Amounts payable within one year | 42/48 | €19,403 | €13,535 | -€5,868 | -30.2% |
| Current portion of amounts payable after more than one year | 42 | €3,903 | €9,354 | +€5,451 | +140% |
| Trade debts | 44 | €14,531 | €2,218 | -€12,313 | -84.7% |
| Suppliers | 440/4 | €14,531 | €2,218 | -€12,313 | -84.7% |
| Taxes, remuneration and social security | 45 | €951 | €970 | +€19 | +2.0% |
| Taxes | 450/3 | €951 | €970 | +€19 | +2.0% |
| Other amounts payable | 47/48 | €18 | €993 | +€975 | +5,464% |
| Turnover | 70 | €231,155 | €240,087 | +€8,931 | +3.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €217,571 | €225,012 | +€7,441 | +3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,845 | €21,801 | -€44 | -0.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,900 | +€1,900 | |
| Other operating charges | 640/8 | €1,973 | €1,585 | -€388 | -19.7% |
| Gross operating margin | 9900 | €13,584 | €22,127 | +€8,543 | +62.9% |
| Operating profit (loss) | 9901 | -€10,234 | -€3,159 | +€7,075 | +69.1% |
| Financial income | 75/76B | €1 | €511 | +€509 | +41,747% |
| Recurring financial income | 75 | €1 | €511 | +€509 | +41,747% |
| Financial charges | 65/66B | €1,447 | €1,791 | +€343 | +23.7% |
| Recurring financial charges | 65 | €1,447 | €1,791 | +€343 | +23.7% |
| Profit (loss) for the period before taxes | 9903 | -€11,681 | -€4,439 | +€7,241 | +62.0% |
| Income taxes | 67/77 | €340 | €466 | +€126 | +36.9% |
| Profit (loss) for the period | 9904 | -€12,021 | -€4,905 | +€7,116 | +59.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,021 | -€4,905 | +€7,116 | +59.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.