CARAPAT: 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.
CARAPAT
Largest movements
- Receivables within one year -€5,721
down €5,721 (-1.4%), from €409,246 to €403,524
- Tax, wage and social debts -€9,172
down €9,172 (-71.9%), from €12,752 to €3,580
- Reserves +€4,497
up €4,497 (+1.2%), from €371,773 to €376,270
of which Distributable reserves: +€4,497
- Gross operating margin +€6,007
up €6,007, from -€3,430 to €2,577
- Taxes +€1,971
up €1,971 (+677%), from €291 to €2,261
- Financial income -€123
down €123 (-2.0%), from €6,083 to €5,960
- Financial charges -€87
down €87 (-6.8%), from €1,280 to €1,193
- Other operating charges +€72
up €72 (+13.9%), from €513 to €585
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 | €409,279 | €403,550 | -€5,729 | -1.4% |
| Current assets | 29/58 | €409,279 | €403,550 | -€5,729 | -1.4% |
| Amounts receivable within one year | 40/41 | €409,246 | €403,524 | -€5,721 | -1.4% |
| Other amounts receivable | 41 | €409,246 | €403,524 | -€5,721 | -1.4% |
| Cash at bank and in hand | 54/58 | €33 | €25 | -€8 | -24.3% |
| Total equity and liabilities | 10/49 | €409,279 | €403,550 | -€5,729 | -1.4% |
| Equity | 10/15 | €377,973 | €382,470 | +€4,497 | +1.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €371,773 | €376,270 | +€4,497 | +1.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €369,913 | €374,410 | +€4,497 | +1.2% |
| Amounts payable | 17/49 | €31,306 | €21,079 | -€10,226 | -32.7% |
| Amounts payable within one year | 42/48 | €28,610 | €18,392 | -€10,218 | -35.7% |
| Trade debts | 44 | €2,192 | €378 | -€1,814 | -82.8% |
| Suppliers | 440/4 | €2,192 | €378 | -€1,814 | -82.8% |
| Taxes, remuneration and social security | 45 | €12,752 | €3,580 | -€9,172 | -71.9% |
| Taxes | 450/3 | €12,752 | €3,580 | -€9,172 | -71.9% |
| Other amounts payable | 47/48 | €13,666 | €14,433 | +€767 | +5.6% |
| Accrued charges and deferred income | 492/3 | €2,696 | €2,688 | -€8 | -0.3% |
| Other operating charges | 640/8 | €513 | €585 | +€72 | +13.9% |
| Gross operating margin | 9900 | -€3,430 | €2,577 | +€6,007 | |
| Operating profit (loss) | 9901 | -€3,943 | €1,992 | +€5,936 | |
| Financial income | 75/76B | €6,083 | €5,960 | -€123 | -2.0% |
| Recurring financial income | 75 | €6,083 | €5,960 | -€123 | -2.0% |
| Financial charges | 65/66B | €1,280 | €1,193 | -€87 | -6.8% |
| Recurring financial charges | 65 | €1,280 | €1,193 | -€87 | -6.8% |
| Profit (loss) for the period before taxes | 9903 | €859 | €6,759 | +€5,900 | +687% |
| Income taxes | 67/77 | €291 | €2,261 | +€1,971 | +677% |
| Profit (loss) for the period | 9904 | €568 | €4,497 | +€3,929 | +692% |
| Profit (loss) for the period to be appropriated | 9905 | €568 | €4,497 | +€3,929 | +692% |
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 15 October 2026 via checked.be.