CARAMBA: 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.
CARAMBA
Largest movements
- Receivables within one year +€260,558
up €260,558 (+3,828%), from €6,807 to €267,365
of which Trade receivables: +€257,357
- Tangible fixed assets -€33,716
down €33,716 (-94.0%), from €35,880 to €2,165
of which Plant, machinery and equipment: -€33,350
- Cash +€21,146
up €21,146 (+27.3%), from €77,519 to €98,666
mainly Net result for the year (+€137,646) and Tax, wage and social debts (+€71,357)
- Reserves +€133,646
up €133,646 (+114%), from €117,264 to €250,910
of which Distributable reserves: +€148,076
- Tax, wage and social debts +€71,357
up €71,357 (+1,300%), from €5,489 to €76,846
of which Taxes: +€69,505
- Trade debts +€42,294
up €42,294 (+2,845%), from €1,487 to €43,780
- Profit (loss) carried forward +€4,000
new in 2025: €4,000
- Gross operating margin +€193,480
up €193,480 (+170%), from €113,561 to €307,041
- Taxes +€66,770
up €66,770 (+750%), from €8,904 to €75,675
- Staff costs +€18,395
up €18,395 (+25.7%), from €71,597 to €89,992
- Depreciation -€7,255
down €7,255 (-83.0%), from €8,746 to €1,491
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 | €124,740 | €376,036 | +€251,296 | +201% |
| Fixed assets | 21/28 | €35,880 | €2,165 | -€33,716 | -94.0% |
| Tangible fixed assets | 22/27 | €35,880 | €2,165 | -€33,716 | -94.0% |
| Plant, machinery and equipment | 23 | €35,365 | €2,015 | -€33,350 | -94.3% |
| Furniture and vehicles | 24 | €515 | €150 | -€365 | -70.9% |
| Current assets | 29/58 | €88,859 | €373,871 | +€285,012 | +321% |
| Stocks and contracts in progress | 3 | €4,533 | €5,231 | +€698 | +15.4% |
| Stocks | 30/36 | €4,533 | €5,231 | +€698 | +15.4% |
| Amounts receivable within one year | 40/41 | €6,807 | €267,365 | +€260,558 | +3,828% |
| Trade receivables | 40 | - | €257,357 | +€257,357 | |
| Other amounts receivable | 41 | €6,807 | €10,008 | +€3,201 | +47.0% |
| Cash at bank and in hand | 54/58 | €77,519 | €98,666 | +€21,146 | +27.3% |
| Deferred charges and accrued income | 490/1 | - | €2,610 | +€2,610 | |
| Total equity and liabilities | 10/49 | €124,740 | €376,036 | +€251,296 | +201% |
| Equity | 10/15 | €117,764 | €255,410 | +€137,646 | +117% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €117,264 | €250,910 | +€133,646 | +114% |
| Tax-exempt reserves | 132 | €14,430 | - | -€14,430 | |
| Distributable reserves | 133 | €102,834 | €250,910 | +€148,076 | +144% |
| Profit (loss) carried forward | 14 | - | €4,000 | +€4,000 | |
| Amounts payable | 17/49 | €6,976 | €120,626 | +€113,650 | +1,629% |
| Amounts payable within one year | 42/48 | €6,976 | €120,626 | +€113,650 | +1,629% |
| Trade debts | 44 | €1,487 | €43,780 | +€42,294 | +2,845% |
| Suppliers | 440/4 | €1,487 | €43,780 | +€42,294 | +2,845% |
| Taxes, remuneration and social security | 45 | €5,489 | €76,846 | +€71,357 | +1,300% |
| Taxes | 450/3 | €3,073 | €72,578 | +€69,505 | +2,261% |
| Remuneration and social security | 454/9 | €2,416 | €4,268 | +€1,852 | +76.7% |
| Non-recurring operating income | 76A | €20,660 | €181,656 | +€160,996 | +779% |
| Remuneration, social security and pensions | 62 | €71,597 | €89,992 | +€18,395 | +25.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,746 | €1,491 | -€7,255 | -83.0% |
| Other operating charges | 640/8 | €876 | €1,263 | +€387 | +44.2% |
| Gross operating margin | 9900 | €113,561 | €307,041 | +€193,480 | +170% |
| Operating profit (loss) | 9901 | €32,343 | €214,296 | +€181,953 | +563% |
| Financial income | 75/76B | €4 | €81 | +€77 | +1,859% |
| Recurring financial income | 75 | €4 | €81 | +€77 | +1,859% |
| Financial charges | 65/66B | €994 | €1,056 | +€62 | +6.2% |
| Recurring financial charges | 65 | €994 | €1,056 | +€62 | +6.2% |
| Profit (loss) for the period before taxes | 9903 | €31,352 | €213,321 | +€181,968 | +580% |
| Income taxes | 67/77 | €8,904 | €75,675 | +€66,770 | +750% |
| Profit (loss) for the period | 9904 | €22,448 | €137,646 | +€115,198 | +513% |
| Transfer from tax-exempt reserves | 789 | - | €14,430 | +€14,430 | |
| Profit (loss) for the period to be appropriated | 9905 | €22,448 | €152,076 | +€129,629 | +577% |
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 21 October 2026 via checked.be.