CARACARS: 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.
What changed
CARACARS
NACE 47.640, Retail sale of games and toys
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€867
2024 · -€8,694+€9,561
Equity
€196,320
2024 · €195,453+€867
Cash
€2,984
2024 · €1,193+€1,791
Balance sheet total
€632,149
2024 · €650,897-€18,748
Largest movements
Assets
- Stocks and contracts -€27,259
down €27,259 (-11.8%), from €231,799 to €204,540
- Receivables within one year +€9,507
up €9,507 (+65.9%), from €14,423 to €23,930
of which Other amounts receivable: +€10,988
Equity and liabilities
- Debts after one year -€29,065
down €29,065 (-9.6%), from €303,844 to €274,779
of which Financial debts: -€29,065
- Short-term financial debts +€11,657
up €11,657 (+202.3%), from €5,762 to €17,418
Income statement
- Depreciation -€36,198
down €36,198 (-83.4%), from €43,407 to €7,209
- Gross operating margin -€13,094
down €13,094 (-13.9%), from €93,997 to €80,904
- Staff costs +€2,262
up €2,262 (+6.2%), from €36,464 to €38,725
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
-€8,694
Gross operating margin
-€13,094
Staff costs
-€2,262
Depreciation
+€36,198
Other operating charges
-€352
Other operating items
-€11,077
Financial income
-€530
Financial charges
+€765
Taxes
-€87
Result 2025
€867
Cash bridge derived
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
+€19,400
Investment
-€1,195
Financing
-€16,413
Cash 2024
€1,193
From operations (derived)
+€19,400
Net result for the year
+€867
Depreciation
+€7,209
Stocks and contracts
+€27,259
Receivables within one year
-€9,507
Deferred charges and accrued income
-€3,227
Trade debts
-€289
Tax, wage and social debts
-€884
Advances received
-€187
Other debts
-€2,174
Accrued charges and deferred income
+€332
Investment (derived)
-€1,195
Investment in fixed assets (net)
-€6,177
Current investments
+€4,982
Financing
-€16,413
Debts after one year
-€29,065
Current portion of long-term debt
+€995
Short-term financial debts
+€11,657
Cash 2025
€2,984
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €650,897 | €632,149 | -€18,748 | -2.9% |
| Fixed assets | 21/28 | €395,079 | €394,047 | -€1,032 | -0.3% |
| Intangible fixed assets | 21 | €752 | €4,920 | +€4,168 | +554.5% |
| Tangible fixed assets | 22/27 | €394,327 | €389,127 | -€5,201 | -1.3% |
| Land and buildings | 22 | €384,643 | €384,248 | -€395 | -0.1% |
| Plant, machinery and equipment | 23 | €9,685 | €4,235 | -€5,450 | -56.3% |
| Furniture and vehicles | 24 | - | €644 | +€644 | |
| Current assets | 29/58 | €255,818 | €238,102 | -€17,716 | -6.9% |
| Stocks and contracts in progress | 3 | €231,799 | €204,540 | -€27,259 | -11.8% |
| Stocks | 30/36 | €231,799 | €204,540 | -€27,259 | -11.8% |
| Amounts receivable within one year | 40/41 | €14,423 | €23,930 | +€9,507 | +65.9% |
| Trade receivables | 40 | €1,481 | - | -€1,481 | |
| Other amounts receivable | 41 | €12,942 | €23,930 | +€10,988 | +84.9% |
| Current investments | 50/53 | €5,057 | €76 | -€4,982 | -98.5% |
| Cash at bank and in hand | 54/58 | €1,193 | €2,984 | +€1,791 | +150.2% |
| Deferred charges and accrued income | 490/1 | €3,346 | €6,572 | +€3,227 | +96.4% |
| Total equity and liabilities | 10/49 | €650,897 | €632,149 | -€18,748 | -2.9% |
| Equity | 10/15 | €195,453 | €196,320 | +€867 | +0.4% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €165,453 | €166,320 | +€867 | +0.5% |
| Distributable reserves | 133 | €165,453 | €166,320 | +€867 | +0.5% |
| Provisions and deferred taxes | 16 | €16,903 | €16,903 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €16,903 | €16,903 | = | 0.0% |
| Pensions and similar obligations | 160 | €16,903 | €16,903 | = | 0.0% |
| Amounts payable | 17/49 | €438,541 | €418,926 | -€19,616 | -4.5% |
| Amounts payable after more than one year | 17 | €303,844 | €274,779 | -€29,065 | -9.6% |
| Financial debts | 170/4 | €301,444 | €272,379 | -€29,065 | -9.6% |
| Other amounts payable | 178/9 | €2,400 | €2,400 | = | 0.0% |
| Amounts payable within one year | 42/48 | €132,199 | €141,317 | +€9,118 | +6.9% |
| Current portion of amounts payable after more than one year | 42 | €28,070 | €29,065 | +€995 | +3.5% |
| Financial debts | 43 | €5,762 | €17,418 | +€11,657 | +202.3% |
| Credit institutions | 430/8 | €5,762 | €17,418 | +€11,657 | +202.3% |
| Trade debts | 44 | €1,843 | €1,554 | -€289 | -15.7% |
| Suppliers | 440/4 | €1,843 | €1,554 | -€289 | -15.7% |
| Advances received on contracts in progress | 46 | €3,695 | €3,508 | -€187 | -5.1% |
| Taxes, remuneration and social security | 45 | €19,222 | €18,339 | -€884 | -4.6% |
| Taxes | 450/3 | €18,667 | €17,756 | -€910 | -4.9% |
| Remuneration and social security | 454/9 | €556 | €582 | +€26 | +4.8% |
| Other amounts payable | 47/48 | €73,608 | €71,434 | -€2,174 | -3.0% |
| Accrued charges and deferred income | 492/3 | €2,498 | €2,829 | +€332 | +13.3% |
| Non-recurring operating income | 76A | €2,088 | €1,345 | -€743 | -35.6% |
| Remuneration, social security and pensions | 62 | €36,464 | €38,725 | +€2,262 | +6.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,407 | €7,209 | -€36,198 | -83.4% |
| Other operating charges | 640/8 | €3,834 | €4,186 | +€352 | +9.2% |
| Non-recurring operating charges | 66A | - | €11,077 | +€11,077 | |
| Gross operating margin | 9900 | €93,997 | €80,904 | -€13,094 | -13.9% |
| Operating profit (loss) | 9901 | €10,293 | €19,706 | +€9,413 | +91.5% |
| Financial income | 75/76B | €2,254 | €1,724 | -€530 | -23.5% |
| Recurring financial income | 75 | €2,254 | €1,724 | -€530 | -23.5% |
| Financial charges | 65/66B | €21,241 | €20,476 | -€765 | -3.6% |
| Recurring financial charges | 65 | €21,241 | €20,476 | -€765 | -3.6% |
| Profit (loss) for the period before taxes | 9903 | -€8,694 | €954 | +€9,648 | |
| Income taxes | 67/77 | - | €87 | +€87 | |
| Profit (loss) for the period | 9904 | -€8,694 | €867 | +€9,561 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,694 | €867 | +€9,561 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.