CARATH: 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.
CARATH
Largest movements
- Cash -€3,869
down €3,869 (-22.0%), from €17,595 to €13,727
mainly Accrued charges and deferred income (-€36,000) and Deferred charges and accrued income (-€6)
- Accrued charges and deferred income -€36,000
no longer reported in 2025 (was €36,000)
- Profit (loss) carried forward +€31,388
up €31,388 (+54.0%), from -€58,177 to -€26,789
- Other debts +€750
up €750 (+3.5%), from €21,521 to €22,271
- Financial charges -€4,222
down €4,222 (-62.0%), from €6,811 to €2,590
- Other operating charges +€588
up €588 (+362.8%), from €162 to €750
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.
Cash bridge derived
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 | €25,250 | €21,387 | -€3,863 | -15.3% |
| Fixed assets | 21/28 | €25 | €25 | = | 0.0% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €25,225 | €21,362 | -€3,863 | -15.3% |
| Amounts receivable within one year | 40/41 | €7,444 | €7,444 | = | 0.0% |
| Other amounts receivable | 41 | €7,444 | €7,444 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €17,595 | €13,727 | -€3,869 | -22.0% |
| Deferred charges and accrued income | 490/1 | €185 | €191 | +€6 | +3.0% |
| Total equity and liabilities | 10/49 | €25,250 | €21,387 | -€3,863 | -15.3% |
| Equity | 10/15 | -€32,272 | -€884 | +€31,388 | +97.3% |
| Contributions | 10/11 | €25,905 | €25,905 | = | 0.0% |
| Capital | 10 | €25,905 | €25,905 | = | 0.0% |
| Issued capital | 100 | €25,905 | €25,905 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€58,177 | -€26,789 | +€31,388 | +54.0% |
| Amounts payable | 17/49 | €57,521 | €22,271 | -€35,250 | -61.3% |
| Amounts payable within one year | 42/48 | €21,521 | €22,271 | +€750 | +3.5% |
| Other amounts payable | 47/48 | €21,521 | €22,271 | +€750 | +3.5% |
| Accrued charges and deferred income | 492/3 | €36,000 | - | -€36,000 | |
| Other operating charges | 640/8 | €162 | €750 | +€588 | +362.8% |
| Gross operating margin | 9900 | €34,605 | €34,727 | +€121 | +0.4% |
| Operating profit (loss) | 9901 | €34,443 | €33,977 | -€466 | -1.4% |
| Financial charges | 65/66B | €6,811 | €2,590 | -€4,222 | -62.0% |
| Recurring financial charges | 65 | €6,811 | €2,590 | -€4,222 | -62.0% |
| Profit (loss) for the period before taxes | 9903 | €27,632 | €31,388 | +€3,755 | +13.6% |
| Profit (loss) for the period | 9904 | €27,632 | €31,388 | +€3,755 | +13.6% |
| Profit (loss) for the period to be appropriated | 9905 | €27,632 | €31,388 | +€3,755 | +13.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.