Carabelli: 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.
What changed
Carabelli
NACE 86.230, Dental practice
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€120,042
2024 · €87,256+€32,786
Equity
€20,552
2024 · €108,472-€87,921
Cash
€25,579
2024 · €27,277-€1,698
Balance sheet total
€1.1m
2024 · €1.1m+€7,324
Largest movements
Assets
- Stocks and contracts +€17,080
up €17,080 (+161%), from €10,581 to €27,661
Equity and liabilities
- Other debts +€120,615
up €120,615 (+104%), from €115,849 to €236,464
- Profit (loss) carried forward -€87,921
no longer reported in 2025 (was €87,921)
- Debts after one year -€34,451
down €34,451 (-4.3%), from €800,640 to €766,189
of which Financial debts: -€167,132
Income statement
- Gross operating margin +€79,954
up €79,954 (+42.3%), from €188,925 to €268,878
- Taxes +€18,208
up €18,208 (+125%), from €14,577 to €32,785
- Staff costs +€17,553
up €17,553 (+139%), from €12,591 to €30,144
- Depreciation +€7,475
up €7,475 (+13.1%), from €57,032 to €64,508
- Financial charges +€4,608
up €4,608 (+28.8%), from €16,019 to €20,627
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.
Result 2024
€87,256
Gross operating margin
+€79,954
Staff costs
-€17,553
Depreciation
-€7,475
Other operating charges
+€209
Financial income
+€467
Financial charges
-€4,608
Taxes
-€18,208
Result 2025
€120,042
raises the resultlowers the result
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.
From operations
+€294,557
Investment
-€56,173
Financing
-€240,083
Cash 2024
€27,277
From operations (derived)
+€294,557
Net result for the year
+€120,042
Depreciation
+€64,508
Stocks and contracts
-€17,080
Receivables within one year
+€1,284
Deferred charges and accrued income
-€1,561
Trade debts
-€1,288
Tax, wage and social debts
+€3,950
Other debts
+€120,615
Accrued charges and deferred income
+€4,088
Investment (derived)
-€56,173
Investment in fixed assets (net)
-€56,173
Financing
-€240,083
Debts after one year
-€34,451
Current portion of long-term debt
+€2,330
Contributions, distributions and other
-€207,962
Cash 2025
€25,579
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,106,256 | €1,113,581 | +€7,324 | +0.7% |
| Fixed assets | 21/28 | €1,066,245 | €1,057,911 | -€8,335 | -0.8% |
| Tangible fixed assets | 22/27 | €1,066,230 | €1,057,896 | -€8,335 | -0.8% |
| Land and buildings | 22 | €826,521 | €837,282 | +€10,761 | +1.3% |
| Plant, machinery and equipment | 23 | €164,178 | €150,357 | -€13,821 | -8.4% |
| Furniture and vehicles | 24 | €75,531 | €70,256 | -€5,275 | -7.0% |
| Financial fixed assets | 28 | €15 | €15 | = | 0.0% |
| Current assets | 29/58 | €40,011 | €55,670 | +€15,659 | +39.1% |
| Stocks and contracts in progress | 3 | €10,581 | €27,661 | +€17,080 | +161% |
| Stocks | 30/36 | €10,581 | €27,661 | +€17,080 | +161% |
| Amounts receivable within one year | 40/41 | €1,284 | - | -€1,284 | |
| Trade receivables | 40 | €1,284 | - | -€1,284 | |
| Cash at bank and in hand | 54/58 | €27,277 | €25,579 | -€1,698 | -6.2% |
| Deferred charges and accrued income | 490/1 | €869 | €2,430 | +€1,561 | +180% |
| Total equity and liabilities | 10/49 | €1,106,256 | €1,113,581 | +€7,324 | +0.7% |
| Equity | 10/15 | €108,472 | €20,552 | -€87,921 | -81.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,952 | €1,952 | = | 0.0% |
| Tax-exempt reserves | 132 | €92 | €92 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €87,921 | - | -€87,921 | |
| Amounts payable | 17/49 | €997,784 | €1,093,029 | +€95,245 | +9.5% |
| Amounts payable after more than one year | 17 | €800,640 | €766,189 | -€34,451 | -4.3% |
| Financial debts | 170/4 | €800,640 | €633,508 | -€167,132 | -20.9% |
| Other amounts payable | 178/9 | - | €132,681 | +€132,681 | |
| Amounts payable within one year | 42/48 | €196,504 | €322,111 | +€125,607 | +63.9% |
| Current portion of amounts payable after more than one year | 42 | €68,710 | €71,040 | +€2,330 | +3.4% |
| Trade debts | 44 | €6,932 | €5,644 | -€1,288 | -18.6% |
| Suppliers | 440/4 | €6,932 | €5,644 | -€1,288 | -18.6% |
| Taxes, remuneration and social security | 45 | €5,013 | €8,963 | +€3,950 | +78.8% |
| Taxes | 450/3 | €1,918 | €5,285 | +€3,367 | +176% |
| Remuneration and social security | 454/9 | €3,096 | €3,678 | +€582 | +18.8% |
| Other amounts payable | 47/48 | €115,849 | €236,464 | +€120,615 | +104% |
| Accrued charges and deferred income | 492/3 | €640 | €4,728 | +€4,088 | +639% |
| Remuneration, social security and pensions | 62 | €12,591 | €30,144 | +€17,553 | +139% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €57,032 | €64,508 | +€7,475 | +13.1% |
| Other operating charges | 640/8 | €1,452 | €1,243 | -€209 | -14.4% |
| Gross operating margin | 9900 | €188,925 | €268,878 | +€79,954 | +42.3% |
| Operating profit (loss) | 9901 | €117,850 | €172,984 | +€55,135 | +46.8% |
| Financial income | 75/76B | €2 | €470 | +€467 | +19,642% |
| Recurring financial income | 75 | €2 | €470 | +€467 | +19,642% |
| Financial charges | 65/66B | €16,019 | €20,627 | +€4,608 | +28.8% |
| Recurring financial charges | 65 | €16,019 | €20,627 | +€4,608 | +28.8% |
| Profit (loss) for the period before taxes | 9903 | €101,833 | €152,827 | +€50,994 | +50.1% |
| Income taxes | 67/77 | €14,577 | €32,785 | +€18,208 | +125% |
| Profit (loss) for the period | 9904 | €87,256 | €120,042 | +€32,786 | +37.6% |
| Profit (loss) for the period to be appropriated | 9905 | €87,256 | €120,042 | +€32,786 | +37.6% |
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 16 October 2026 via checked.be.