CARAMELCO: 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.
CARAMELCO
Largest movements
- Cash -€34,274
down €34,274 (-30.8%), from €111,452 to €77,178
mainly Other debts (-€57,387) and Contributions, distributions and other (-€45,000)
- Tangible fixed assets -€15,684
down €15,684 (-16.3%), from €96,139 to €80,455
of which Plant, machinery and equipment: -€15,129
- Receivables within one year -€14,884
down €14,884 (-98.5%), from €15,115 to €230
of which Trade receivables: -€14,644
- Stocks and contracts +€12,234
up €12,234 (+7.9%), from €153,912 to €166,146
- Deferred charges and accrued income -€4,720
down €4,720 (-46.1%), from €10,244 to €5,523
- Other debts -€57,387
down €57,387 (-38.8%), from €147,879 to €90,493
- Accrued charges and deferred income +€25,912
up €25,912 (+332%), from €7,816 to €33,729
- Trade debts -€19,657
down €19,657 (-22.3%), from €87,983 to €68,326
- Debts after one year -€7,658
down €7,658 (-38.9%), from €19,702 to €12,045
- Gross operating margin -€23,796
down €23,796 (-12.2%), from €195,810 to €172,015
- Other operating charges -€15,052
down €15,052 (-89.2%), from €16,882 to €1,830
- Staff costs -€7,077
down €7,077 (-6.5%), from €108,947 to €101,870
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 | €387,796 | €330,467 | -€57,329 | -14.8% |
| Fixed assets | 21/28 | €97,074 | €81,390 | -€15,684 | -16.2% |
| Tangible fixed assets | 22/27 | €96,139 | €80,455 | -€15,684 | -16.3% |
| Plant, machinery and equipment | 23 | €94,851 | €79,722 | -€15,129 | -16.0% |
| Furniture and vehicles | 24 | €1,288 | €733 | -€555 | -43.1% |
| Financial fixed assets | 28 | €935 | €935 | = | 0.0% |
| Current assets | 29/58 | €290,722 | €249,077 | -€41,645 | -14.3% |
| Stocks and contracts in progress | 3 | €153,912 | €166,146 | +€12,234 | +7.9% |
| Stocks | 30/36 | €153,912 | €166,146 | +€12,234 | +7.9% |
| Amounts receivable within one year | 40/41 | €15,115 | €230 | -€14,884 | -98.5% |
| Trade receivables | 40 | €14,644 | - | -€14,644 | |
| Other amounts receivable | 41 | €471 | €230 | -€240 | -51.1% |
| Cash at bank and in hand | 54/58 | €111,452 | €77,178 | -€34,274 | -30.8% |
| Deferred charges and accrued income | 490/1 | €10,244 | €5,523 | -€4,720 | -46.1% |
| Total equity and liabilities | 10/49 | €387,796 | €330,467 | -€57,329 | -14.8% |
| Equity | 10/15 | €87,231 | €90,406 | +€3,175 | +3.6% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,231 | €35,406 | +€3,175 | +9.9% |
| Amounts payable | 17/49 | €300,565 | €240,061 | -€60,504 | -20.1% |
| Amounts payable after more than one year | 17 | €19,702 | €12,045 | -€7,658 | -38.9% |
| Financial debts | 170/4 | €19,702 | €12,045 | -€7,658 | -38.9% |
| Amounts payable within one year | 42/48 | €273,046 | €194,287 | -€78,759 | -28.8% |
| Current portion of amounts payable after more than one year | 42 | €7,372 | €7,658 | +€285 | +3.9% |
| Trade debts | 44 | €87,983 | €68,326 | -€19,657 | -22.3% |
| Suppliers | 440/4 | €87,983 | €68,326 | -€19,657 | -22.3% |
| Taxes, remuneration and social security | 45 | €29,811 | €27,811 | -€2,000 | -6.7% |
| Taxes | 450/3 | €11,317 | €9,444 | -€1,873 | -16.6% |
| Remuneration and social security | 454/9 | €18,494 | €18,367 | -€127 | -0.7% |
| Other amounts payable | 47/48 | €147,879 | €90,493 | -€57,387 | -38.8% |
| Accrued charges and deferred income | 492/3 | €7,816 | €33,729 | +€25,912 | +332% |
| Remuneration, social security and pensions | 62 | €108,947 | €101,870 | -€7,077 | -6.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,249 | €15,684 | -€1,565 | -9.1% |
| Other operating charges | 640/8 | €16,882 | €1,830 | -€15,052 | -89.2% |
| Gross operating margin | 9900 | €195,810 | €172,015 | -€23,796 | -12.2% |
| Operating profit (loss) | 9901 | €52,733 | €52,631 | -€102 | -0.2% |
| Financial income | 75/76B | €69 | €191 | +€123 | +179% |
| Recurring financial income | 75 | €69 | €191 | +€123 | +179% |
| Financial charges | 65/66B | €2,196 | €2,642 | +€446 | +20.3% |
| Recurring financial charges | 65 | €2,196 | €2,642 | +€446 | +20.3% |
| Profit (loss) for the period before taxes | 9903 | €50,606 | €50,181 | -€425 | -0.8% |
| Income taxes | 67/77 | €2,691 | €2,006 | -€685 | -25.5% |
| Profit (loss) for the period | 9904 | €47,915 | €48,175 | +€260 | +0.5% |
| Profit (loss) for the period to be appropriated | 9905 | €47,915 | €48,175 | +€260 | +0.5% |
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 13 October 2026 via checked.be.