CARAT CONSULTING: 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.
CARAT CONSULTING
Largest movements
- Receivables within one year +€2,021
up €2,021 (+12.0%), from €16,906 to €18,928
of which Other amounts receivable: +€4,464
- Cash -€1,942
down €1,942 (-12.9%), from €15,053 to €13,111
mainly Tax, wage and social debts (-€2,769) and Receivables within one year (-€2,021)
- Tax, wage and social debts -€2,769
down €2,769 (-54.3%), from €5,098 to €2,329
- Profit (loss) carried forward +€1,875
up €1,875 (+38.5%), from -€4,871 to -€2,996
- Gross operating margin +€3,084
up €3,084 (+84.9%), from €3,633 to €6,716
- Taxes -€1,705
down €1,705 (-42.3%), from €4,034 to €2,329
- Other operating charges -€1,540
down €1,540 (-65.2%), from €2,360 to €820
- Financial income +€579
up €579 (+2,894,200%), from €0 to €579
- Financial charges +€235
up €235 (+13.3%), from €1,770 to €2,005
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 | €32,686 | €32,199 | -€487 | -1.5% |
| Fixed assets | 21/28 | €426 | €160 | -€266 | -62.4% |
| Tangible fixed assets | 22/27 | €426 | €160 | -€266 | -62.4% |
| Plant, machinery and equipment | 23 | - | €160 | +€160 | |
| Furniture and vehicles | 24 | €426 | €0 | -€426 | -100% |
| Current assets | 29/58 | €32,260 | €32,039 | -€221 | -0.7% |
| Amounts receivable within one year | 40/41 | €16,906 | €18,928 | +€2,021 | +12.0% |
| Trade receivables | 40 | €7,260 | €4,817 | -€2,443 | -33.7% |
| Other amounts receivable | 41 | €9,646 | €14,111 | +€4,464 | +46.3% |
| Cash at bank and in hand | 54/58 | €15,053 | €13,111 | -€1,942 | -12.9% |
| Deferred charges and accrued income | 490/1 | €301 | €0 | -€301 | -100% |
| Total equity and liabilities | 10/49 | €32,686 | €32,199 | -€487 | -1.5% |
| Equity | 10/15 | €24,493 | €26,368 | +€1,875 | +7.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €23,164 | €23,164 | = | 0.0% |
| Distributable reserves | 133 | €23,164 | €23,164 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,871 | -€2,996 | +€1,875 | +38.5% |
| Amounts payable | 17/49 | €8,193 | €5,831 | -€2,361 | -28.8% |
| Amounts payable within one year | 42/48 | €7,289 | €4,730 | -€2,559 | -35.1% |
| Trade debts | 44 | €2,190 | €2,400 | +€210 | +9.6% |
| Suppliers | 440/4 | €2,190 | €2,400 | +€210 | +9.6% |
| Taxes, remuneration and social security | 45 | €5,098 | €2,329 | -€2,769 | -54.3% |
| Taxes | 450/3 | €5,098 | €2,329 | -€2,769 | -54.3% |
| Accrued charges and deferred income | 492/3 | €904 | €1,102 | +€198 | +21.9% |
| Non-recurring operating income | 76A | €7,854 | €0 | -€7,854 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €339 | €266 | -€74 | -21.7% |
| Other operating charges | 640/8 | €2,360 | €820 | -€1,540 | -65.2% |
| Gross operating margin | 9900 | €3,633 | €6,716 | +€3,084 | +84.9% |
| Operating profit (loss) | 9901 | €933 | €5,630 | +€4,697 | +503% |
| Financial income | 75/76B | €0 | €579 | +€579 | +2,894,200% |
| Recurring financial income | 75 | €0 | €579 | +€579 | +2,894,200% |
| Financial charges | 65/66B | €1,770 | €2,005 | +€235 | +13.3% |
| Recurring financial charges | 65 | €1,770 | €2,005 | +€235 | +13.3% |
| Profit (loss) for the period before taxes | 9903 | -€837 | €4,204 | +€5,041 | |
| Income taxes | 67/77 | €4,034 | €2,329 | -€1,705 | -42.3% |
| Profit (loss) for the period | 9904 | -€4,871 | €1,875 | +€6,746 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,871 | €1,875 | +€6,746 |
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 28 October 2026 via checked.be.