CARALISE: 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.
CARALISE
Largest movements
- Receivables within one year +€5,198
up €5,198 (+149%), from €3,490 to €8,689
of which Trade receivables: +€2,610
- Cash -€1,285
down €1,285 (-7.0%), from €18,246 to €16,962
mainly Receivables within one year (-€5,198) and Tax, wage and social debts (-€1,208)
- Trade debts +€3,101
up €3,101 (+378%), from €821 to €3,922
- Profit (loss) carried forward +€1,795
up €1,795, from -€1,420 to €375
- Tax, wage and social debts -€1,208
down €1,208 (-68.4%), from €1,767 to €559
- Other debts +€461
up €461 (+23.1%), from €1,999 to €2,461
- Accrued charges and deferred income -€390
no longer reported in 2025 (was €390)
- Gross operating margin +€1,372
up €1,372 (+36.9%), from €3,714 to €5,087
- Depreciation -€325
no longer reported in 2025 (was €325)
- Taxes -€170
down €170 (-19.4%), from €877 to €706
- Financial income -€89
down €89 (-65.3%), from €137 to €47
- Financial charges -€61
down €61 (-2.7%), from €2,294 to €2,233
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 | €22,157 | €25,916 | +€3,759 | +17.0% |
| Fixed assets | 21/28 | €42 | €42 | = | 0.0% |
| Financial fixed assets | 28 | €42 | €42 | = | 0.0% |
| Current assets | 29/58 | €22,114 | €25,874 | +€3,759 | +17.0% |
| Amounts receivable within one year | 40/41 | €3,490 | €8,689 | +€5,198 | +149% |
| Trade receivables | 40 | €110 | €2,720 | +€2,610 | +2,379% |
| Other amounts receivable | 41 | €3,380 | €5,969 | +€2,588 | +76.6% |
| Cash at bank and in hand | 54/58 | €18,246 | €16,962 | -€1,285 | -7.0% |
| Deferred charges and accrued income | 490/1 | €378 | €224 | -€154 | -40.9% |
| Total equity and liabilities | 10/49 | €22,157 | €25,916 | +€3,759 | +17.0% |
| Equity | 10/15 | €17,180 | €18,975 | +€1,795 | +10.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,420 | €375 | +€1,795 | |
| Amounts payable | 17/49 | €4,977 | €6,941 | +€1,964 | +39.5% |
| Amounts payable within one year | 42/48 | €4,587 | €6,941 | +€2,354 | +51.3% |
| Trade debts | 44 | €821 | €3,922 | +€3,101 | +378% |
| Suppliers | 440/4 | €821 | €3,922 | +€3,101 | +378% |
| Taxes, remuneration and social security | 45 | €1,767 | €559 | -€1,208 | -68.4% |
| Taxes | 450/3 | €1,767 | €559 | -€1,208 | -68.4% |
| Other amounts payable | 47/48 | €1,999 | €2,461 | +€461 | +23.1% |
| Accrued charges and deferred income | 492/3 | €390 | - | -€390 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €325 | - | -€325 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €3,714 | €5,087 | +€1,372 | +36.9% |
| Operating profit (loss) | 9901 | €3,002 | €4,687 | +€1,685 | +56.1% |
| Financial income | 75/76B | €137 | €47 | -€89 | -65.3% |
| Recurring financial income | 75 | €137 | €47 | -€89 | -65.3% |
| Financial charges | 65/66B | €2,294 | €2,233 | -€61 | -2.7% |
| Recurring financial charges | 65 | €2,294 | €2,233 | -€61 | -2.7% |
| Profit (loss) for the period before taxes | 9903 | €845 | €2,502 | +€1,657 | +196% |
| Income taxes | 67/77 | €877 | €706 | -€170 | -19.4% |
| Profit (loss) for the period | 9904 | -€32 | €1,795 | +€1,827 | |
| Profit (loss) for the period to be appropriated | 9905 | -€32 | €1,795 | +€1,827 |
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 20 October 2026 via checked.be.