CARA-CONSULT: 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-CONSULT
Largest movements
- Cash -€125,514
down €125,514 (-70.3%), from €178,538 to €53,024
mainly Other debts (-€96,801) and Tax, wage and social debts (-€44,141)
- Tangible fixed assets -€26,134
down €26,134 (-19.3%), from €135,558 to €109,424
of which Furniture and vehicles: -€16,631
- Receivables within one year -€16,179
down €16,179 (-85.8%), from €18,863 to €2,684
of which Trade receivables: -€18,863
- Other debts -€96,801
down €96,801 (-96.8%), from €100,000 to €3,199
- Tax, wage and social debts -€44,141
down €44,141 (-86.4%), from €51,067 to €6,926
- Profit (loss) carried forward -€24,806
down €24,806 (-15.6%), from €159,353 to €134,547
- Gross operating margin -€147,316
down €147,316 (-81.0%), from €181,901 to €34,585
- Taxes -€32,676
down €32,676 (-82.8%), from €39,469 to €6,793
- Depreciation +€6,031
up €6,031 (+20.4%), from €29,511 to €35,542
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 | €332,959 | €165,132 | -€167,827 | -50.4% |
| Fixed assets | 21/28 | €135,558 | €109,424 | -€26,134 | -19.3% |
| Tangible fixed assets | 22/27 | €135,558 | €109,424 | -€26,134 | -19.3% |
| Plant, machinery and equipment | 23 | €72,565 | €63,062 | -€9,503 | -13.1% |
| Furniture and vehicles | 24 | €62,993 | €46,362 | -€16,631 | -26.4% |
| Current assets | 29/58 | €197,401 | €55,708 | -€141,693 | -71.8% |
| Amounts receivable within one year | 40/41 | €18,863 | €2,684 | -€16,179 | -85.8% |
| Trade receivables | 40 | €18,863 | - | -€18,863 | |
| Other amounts receivable | 41 | - | €2,684 | +€2,684 | |
| Cash at bank and in hand | 54/58 | €178,538 | €53,024 | -€125,514 | -70.3% |
| Total equity and liabilities | 10/49 | €332,959 | €165,132 | -€167,827 | -50.4% |
| Equity | 10/15 | €179,813 | €155,007 | -€24,806 | -13.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €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% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €159,353 | €134,547 | -€24,806 | -15.6% |
| Amounts payable | 17/49 | €153,146 | €10,125 | -€143,021 | -93.4% |
| Amounts payable within one year | 42/48 | €153,146 | €10,125 | -€143,021 | -93.4% |
| Financial debts | 43 | €1,470 | - | -€1,470 | |
| Credit institutions | 430/8 | €1,470 | - | -€1,470 | |
| Trade debts | 44 | €609 | - | -€609 | |
| Suppliers | 440/4 | €609 | - | -€609 | |
| Taxes, remuneration and social security | 45 | €51,067 | €6,926 | -€44,141 | -86.4% |
| Taxes | 450/3 | €51,067 | €6,926 | -€44,141 | -86.4% |
| Other amounts payable | 47/48 | €100,000 | €3,199 | -€96,801 | -96.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,511 | €35,542 | +€6,031 | +20.4% |
| Other operating charges | 640/8 | €1,735 | €1,655 | -€80 | -4.6% |
| Gross operating margin | 9900 | €181,901 | €34,585 | -€147,316 | -81.0% |
| Operating profit (loss) | 9901 | €150,655 | -€2,612 | -€153,267 | |
| Financial income | 75/76B | €1 | €2 | +€1 | +100% |
| Recurring financial income | 75 | €1 | €2 | +€1 | +100% |
| Financial charges | 65/66B | €423 | €403 | -€20 | -4.7% |
| Recurring financial charges | 65 | €135 | €150 | +€15 | +11.1% |
| Non-recurring financial charges | 66B | €288 | €253 | -€35 | -12.2% |
| Profit (loss) for the period before taxes | 9903 | €150,233 | -€3,013 | -€153,246 | |
| Income taxes | 67/77 | €39,469 | €6,793 | -€32,676 | -82.8% |
| Profit (loss) for the period | 9904 | €110,764 | -€9,806 | -€120,570 | |
| Profit (loss) for the period to be appropriated | 9905 | €110,764 | -€9,806 | -€120,570 |
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 17 October 2026 via checked.be.