CARAT: what changed
Two fiscal 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.
CARAT
Largest movements
- Receivables within one year +€14,161
up €14,161 (+6.1%), from €232,376 to €246,538
- Tangible fixed assets -€12,363
down €12,363 (-4.2%), from €296,700 to €284,337
No liability line moved by more than 1% of the balance sheet total.
- Other operating charges +€4,006
up €4,006 (+1113.3%), from €360 to €4,365
- Depreciation +€228
up €228 (+1.7%), from €13,800 to €14,028
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €533,614 | €535,379 | +€1,764 | +0.3% |
| Fixed assets | 21/28 | €301,200 | €288,837 | -€12,363 | -4.1% |
| Tangible fixed assets | 22/27 | €296,700 | €284,337 | -€12,363 | -4.2% |
| Land and buildings | 22 | €296,700 | €284,337 | -€12,363 | -4.2% |
| Financial fixed assets | 28 | €4,500 | €4,500 | = | 0.0% |
| Current assets | 29/58 | €232,414 | €246,542 | +€14,128 | +6.1% |
| Amounts receivable within one year | 40/41 | €232,376 | €246,538 | +€14,161 | +6.1% |
| Other amounts receivable | 41 | €232,376 | €246,538 | +€14,161 | +6.1% |
| Cash at bank and in hand | 54/58 | €38 | €4 | -€34 | -88.7% |
| Total equity and liabilities | 10/49 | €533,614 | €535,379 | +€1,764 | +0.3% |
| Equity | 10/15 | -€26,416 | -€25,103 | +€1,313 | +5.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,616 | -€31,303 | +€1,313 | +4.0% |
| Amounts payable | 17/49 | €560,030 | €560,481 | +€451 | +0.1% |
| Amounts payable within one year | 42/48 | €560,030 | €560,481 | +€451 | +0.1% |
| Trade debts | 44 | €851 | €915 | +€64 | +7.5% |
| Suppliers | 440/4 | €851 | €915 | +€64 | +7.5% |
| Other amounts payable | 47/48 | €559,179 | €559,566 | +€387 | +0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,800 | €14,028 | +€228 | +1.7% |
| Other operating charges | 640/8 | €360 | €4,365 | +€4,006 | +1113.3% |
| Gross operating margin | 9900 | €18,546 | €18,546 | -€0 | 0.0% |
| Operating profit (loss) | 9901 | €4,387 | €153 | -€4,234 | -96.5% |
| Financial income | 75/76B | €1,110 | €1,194 | +€84 | +7.6% |
| Recurring financial income | 75 | €1,110 | €1,194 | +€84 | +7.6% |
| Financial charges | 65/66B | €45 | €34 | -€11 | -25.0% |
| Recurring financial charges | 65 | €45 | €34 | -€11 | -25.0% |
| Profit (loss) for the period before taxes | 9903 | €5,451 | €1,313 | -€4,138 | -75.9% |
| Profit (loss) for the period | 9904 | €5,451 | €1,313 | -€4,138 | -75.9% |
| Profit (loss) for the period to be appropriated | 9905 | €5,451 | €1,313 | -€4,138 | -75.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.