CARE-FULLY: 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.
CARE-FULLY
Largest movements
- Cash +€141,409
up €141,409 (+4,039%), from €3,501 to €144,910
mainly Receivables within one year (+€115,315) and Net result for the year (+€44,658)
- Receivables within one year -€115,315
down €115,315 (-92.4%), from €124,839 to €9,524
of which Trade receivables: -€101,551
- Tangible fixed assets -€5,654
down €5,654 (-55.4%), from €10,198 to €4,544
of which Furniture and vehicles: -€4,794
- Intangible fixed assets -€3,400
down €3,400 (-66.5%), from €5,110 to €1,711
- Deferred charges and accrued income +€1,952
up €1,952 (+1,331%), from €147 to €2,099
- Reserves +€28,858
up €28,858 (+115%), from €25,000 to €53,858
- Trade debts -€24,877
down €24,877 (-80.1%), from €31,061 to €6,184
- Profit (loss) carried forward +€15,799
up €15,799, from -€15,799 to €0
- Other debts -€9,357
down €9,357 (-12.0%), from €78,242 to €68,886
- Tax, wage and social debts +€5,566
up €5,566 (+29.3%), from €18,999 to €24,565
of which Taxes: +€9,857
- Gross operating margin +€66,650
up €66,650 (+140%), from €47,514 to €114,164
- Taxes +€14,946
up €14,946 (+11,305%), from €132 to €15,078
- Staff costs -€6,886
down €6,886 (-13.8%), from €49,951 to €43,065
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 | €144,158 | €163,151 | +€18,994 | +13.2% |
| Fixed assets | 21/28 | €15,671 | €6,618 | -€9,053 | -57.8% |
| Intangible fixed assets | 21 | €5,110 | €1,711 | -€3,400 | -66.5% |
| Tangible fixed assets | 22/27 | €10,198 | €4,544 | -€5,654 | -55.4% |
| Plant, machinery and equipment | 23 | €344 | €1,285 | +€941 | +274% |
| Furniture and vehicles | 24 | €5,194 | €399 | -€4,794 | -92.3% |
| Other tangible fixed assets | 26 | €4,660 | €2,860 | -€1,800 | -38.6% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €128,487 | €156,533 | +€28,047 | +21.8% |
| Amounts receivable within one year | 40/41 | €124,839 | €9,524 | -€115,315 | -92.4% |
| Trade receivables | 40 | €109,208 | €7,656 | -€101,551 | -93.0% |
| Other amounts receivable | 41 | €15,631 | €1,868 | -€13,764 | -88.1% |
| Cash at bank and in hand | 54/58 | €3,501 | €144,910 | +€141,409 | +4,039% |
| Deferred charges and accrued income | 490/1 | €147 | €2,099 | +€1,952 | +1,331% |
| Total equity and liabilities | 10/49 | €144,158 | €163,151 | +€18,994 | +13.2% |
| Equity | 10/15 | €15,401 | €60,058 | +€44,658 | +290% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €25,000 | €53,858 | +€28,858 | +115% |
| Distributable reserves | 133 | €25,000 | €53,858 | +€28,858 | +115% |
| Profit (loss) carried forward | 14 | -€15,799 | €0 | +€15,799 | |
| Amounts payable | 17/49 | €128,757 | €103,093 | -€25,664 | -19.9% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €128,757 | €99,635 | -€29,122 | -22.6% |
| Current portion of amounts payable after more than one year | 42 | €455 | €0 | -€455 | -100% |
| Trade debts | 44 | €31,061 | €6,184 | -€24,877 | -80.1% |
| Suppliers | 440/4 | €31,061 | €6,184 | -€24,877 | -80.1% |
| Taxes, remuneration and social security | 45 | €18,999 | €24,565 | +€5,566 | +29.3% |
| Taxes | 450/3 | €8,743 | €18,599 | +€9,857 | +113% |
| Remuneration and social security | 454/9 | €10,256 | €5,966 | -€4,290 | -41.8% |
| Other amounts payable | 47/48 | €78,242 | €68,886 | -€9,357 | -12.0% |
| Accrued charges and deferred income | 492/3 | €0 | €3,458 | +€3,458 | |
| Non-recurring operating income | 76A | €2,991 | €0 | -€2,991 | -100% |
| Remuneration, social security and pensions | 62 | €49,951 | €43,065 | -€6,886 | -13.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,256 | €10,375 | +€119 | +1.2% |
| Other operating charges | 640/8 | €631 | €417 | -€214 | -34.0% |
| Non-recurring operating charges | 66A | €3,430 | €451 | -€2,979 | -86.8% |
| Gross operating margin | 9900 | €47,514 | €114,164 | +€66,650 | +140% |
| Operating profit (loss) | 9901 | -€16,755 | €59,855 | +€76,610 | |
| Financial income | 75/76B | €230 | €178 | -€52 | -22.7% |
| Recurring financial income | 75 | €230 | €178 | -€52 | -22.7% |
| Financial charges | 65/66B | €370 | €298 | -€72 | -19.5% |
| Recurring financial charges | 65 | €370 | €298 | -€72 | -19.5% |
| Profit (loss) for the period before taxes | 9903 | -€16,895 | €59,736 | +€76,630 | |
| Income taxes | 67/77 | €132 | €15,078 | +€14,946 | +11,305% |
| Profit (loss) for the period | 9904 | -€17,027 | €44,658 | +€61,685 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,027 | €44,658 | +€61,685 |
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 19 October 2026 via checked.be.