CARE MOMENT: 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 MOMENT
Largest movements
- Receivables within one year +€13,606
up €13,606 (+437%), from €3,116 to €16,722
- Cash +€7,906
up €7,906 (+16.6%), from €47,732 to €55,638
mainly Other debts (+€75,000) and Net result for the year (+€24,163)
- Deferred charges and accrued income +€1,433
up €1,433 (+43.2%), from €3,317 to €4,750
- Other debts +€75,000
new in 2025: €75,000
- Profit (loss) carried forward -€25,837
down €25,837 (-99.8%), from €25,880 to €43
- Reserves -€25,000
down €25,000 (-56.8%), from €44,000 to €19,000
- Trade debts -€1,610
down €1,610 (-85.9%), from €1,874 to €264
- Gross operating margin -€13,888
down €13,888 (-32.2%), from €43,198 to €29,310
- Taxes -€4,026
down €4,026 (-44.6%), from €9,026 to €5,000
- Other operating charges +€694
up €694 (+1,087%), from €64 to €758
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 | €74,754 | €97,306 | +€22,553 | +30.2% |
| Fixed assets | 21/28 | €589 | €196 | -€393 | -66.7% |
| Tangible fixed assets | 22/27 | €589 | €196 | -€393 | -66.7% |
| Furniture and vehicles | 24 | €589 | €196 | -€393 | -66.7% |
| Current assets | 29/58 | €74,165 | €97,110 | +€22,945 | +30.9% |
| Amounts receivable after more than one year | 29 | €20,000 | €20,000 | = | 0.0% |
| Other amounts receivable | 291 | €20,000 | €20,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €3,116 | €16,722 | +€13,606 | +437% |
| Other amounts receivable | 41 | €3,116 | €16,722 | +€13,606 | +437% |
| Cash at bank and in hand | 54/58 | €47,732 | €55,638 | +€7,906 | +16.6% |
| Deferred charges and accrued income | 490/1 | €3,317 | €4,750 | +€1,433 | +43.2% |
| Total equity and liabilities | 10/49 | €74,754 | €97,306 | +€22,553 | +30.2% |
| Equity | 10/15 | €72,880 | €22,043 | -€50,837 | -69.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €44,000 | €19,000 | -€25,000 | -56.8% |
| Distributable reserves | 133 | €44,000 | €19,000 | -€25,000 | -56.8% |
| Profit (loss) carried forward | 14 | €25,880 | €43 | -€25,837 | -99.8% |
| Amounts payable | 17/49 | €1,874 | €75,264 | +€73,390 | +3,916% |
| Amounts payable within one year | 42/48 | €1,874 | €75,264 | +€73,390 | +3,916% |
| Trade debts | 44 | €1,874 | €264 | -€1,610 | -85.9% |
| Suppliers | 440/4 | €1,874 | €264 | -€1,610 | -85.9% |
| Other amounts payable | 47/48 | - | €75,000 | +€75,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €393 | €393 | = | 0.0% |
| Other operating charges | 640/8 | €64 | €758 | +€694 | +1,087% |
| Gross operating margin | 9900 | €43,198 | €29,310 | -€13,888 | -32.2% |
| Operating profit (loss) | 9901 | €42,742 | €28,160 | -€14,582 | -34.1% |
| Financial income | 75/76B | €805 | €1,063 | +€258 | +32.0% |
| Recurring financial income | 75 | €805 | €1,063 | +€258 | +32.0% |
| Financial charges | 65/66B | €61 | €60 | -€1 | -1.5% |
| Recurring financial charges | 65 | €61 | €60 | -€1 | -1.5% |
| Profit (loss) for the period before taxes | 9903 | €43,486 | €29,163 | -€14,323 | -32.9% |
| Income taxes | 67/77 | €9,026 | €5,000 | -€4,026 | -44.6% |
| Profit (loss) for the period | 9904 | €34,461 | €24,163 | -€10,298 | -29.9% |
| Profit (loss) for the period to be appropriated | 9905 | €34,461 | €24,163 | -€10,298 | -29.9% |
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 20 October 2026 via checked.be.