CARAMBOLE: 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.
CARAMBOLE
Largest movements
- Receivables after one year +€19,489
up €19,489 (+17.8%), from €109,362 to €128,851
- Deferred charges and accrued income +€14,174
up €14,174 (+250%), from €5,668 to €19,843
- Stocks and contracts -€4,343
down €4,343 (-55.5%), from €7,824 to €3,481
- Cash -€3,539
down €3,539 (-7.1%), from €49,779 to €46,240
mainly Receivables after one year (-€19,489) and Deferred charges and accrued income (-€14,174)
- Tangible fixed assets -€3,194
down €3,194 (-4.1%), from €77,771 to €74,577
of which Land and buildings: -€1,647
- Reserves +€23,447
up €23,447 (+19.2%), from €122,232 to €145,678
of which Distributable reserves: +€23,447
- Tax, wage and social debts -€4,690
down €4,690 (-35.5%), from €13,202 to €8,512
of which Taxes: -€5,954
- Current portion of long-term debt +€3,376
new in 2025: €3,376
- Gross operating margin -€14,550
down €14,550 (-15.4%), from €94,711 to €80,161
- Taxes -€5,045
down €5,045 (-31.4%), from €16,056 to €11,011
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 | €287,340 | €310,817 | +€23,477 | +8.2% |
| Fixed assets | 21/28 | €77,771 | €74,577 | -€3,194 | -4.1% |
| Tangible fixed assets | 22/27 | €77,771 | €74,577 | -€3,194 | -4.1% |
| Land and buildings | 22 | €70,741 | €69,094 | -€1,647 | -2.3% |
| Plant, machinery and equipment | 23 | €7,030 | €5,483 | -€1,547 | -22.0% |
| Current assets | 29/58 | €209,569 | €236,240 | +€26,671 | +12.7% |
| Amounts receivable after more than one year | 29 | €109,362 | €128,851 | +€19,489 | +17.8% |
| Other amounts receivable | 291 | €109,362 | €128,851 | +€19,489 | +17.8% |
| Stocks and contracts in progress | 3 | €7,824 | €3,481 | -€4,343 | -55.5% |
| Stocks | 30/36 | €7,824 | €3,481 | -€4,343 | -55.5% |
| Amounts receivable within one year | 40/41 | €36,935 | €37,826 | +€890 | +2.4% |
| Other amounts receivable | 41 | €36,935 | €37,826 | +€890 | +2.4% |
| Cash at bank and in hand | 54/58 | €49,779 | €46,240 | -€3,539 | -7.1% |
| Deferred charges and accrued income | 490/1 | €5,668 | €19,843 | +€14,174 | +250% |
| Total equity and liabilities | 10/49 | €287,340 | €310,817 | +€23,477 | +8.2% |
| Equity | 10/15 | €271,915 | €295,361 | +€23,447 | +8.6% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €122,232 | €145,678 | +€23,447 | +19.2% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €116,032 | €139,478 | +€23,447 | +20.2% |
| Profit (loss) carried forward | 14 | €87,683 | €87,683 | = | 0.0% |
| Amounts payable | 17/49 | €15,425 | €15,455 | +€30 | +0.2% |
| Amounts payable within one year | 42/48 | €15,425 | €15,455 | +€30 | +0.2% |
| Current portion of amounts payable after more than one year | 42 | - | €3,376 | +€3,376 | |
| Trade debts | 44 | €2,223 | €3,567 | +€1,344 | +60.4% |
| Suppliers | 440/4 | €2,223 | €3,567 | +€1,344 | +60.4% |
| Taxes, remuneration and social security | 45 | €13,202 | €8,512 | -€4,690 | -35.5% |
| Taxes | 450/3 | €13,202 | €7,248 | -€5,954 | -45.1% |
| Remuneration and social security | 454/9 | - | €1,264 | +€1,264 | |
| Remuneration, social security and pensions | 62 | €41,114 | €41,994 | +€880 | +2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,715 | €3,194 | +€479 | +17.6% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | €94,711 | €80,161 | -€14,550 | -15.4% |
| Operating profit (loss) | 9901 | €50,764 | €34,854 | -€15,911 | -31.3% |
| Financial charges | 65/66B | €354 | €396 | +€41 | +11.6% |
| Recurring financial charges | 65 | €354 | €396 | +€41 | +11.6% |
| Profit (loss) for the period before taxes | 9903 | €50,410 | €34,458 | -€15,952 | -31.6% |
| Income taxes | 67/77 | €16,056 | €11,011 | -€5,045 | -31.4% |
| Profit (loss) for the period | 9904 | €34,354 | €23,447 | -€10,907 | -31.7% |
| Profit (loss) for the period to be appropriated | 9905 | €34,354 | €23,447 | -€10,907 | -31.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.