CARE2smile: 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.
CARE2smile
Largest movements
- Tangible fixed assets -€12,911
down €12,911 (-23.9%), from €54,021 to €41,110
of which Furniture and vehicles: -€12,164
- Cash -€7,973
down €7,973 (-28.1%), from €28,387 to €20,414
mainly Contributions, distributions and other (-€28,000) and Debts after one year (-€11,408)
- Receivables within one year -€6,305
down €6,305 (-56.1%), from €11,229 to €4,924
of which Other amounts receivable: -€10,932
- Financial fixed assets -€1,000
down €1,000 (-100%), from €1,000 to €0
- Profit (loss) carried forward -€16,333
down €16,333 (-99.2%), from €16,464 to €131
- Debts after one year -€11,408
down €11,408 (-47.1%), from €24,230 to €12,822
- Other debts -€2,058
down €2,058 (-5.0%), from €40,765 to €38,707
- Gross operating margin -€4,009
down €4,009 (-11.4%), from €35,037 to €31,028
- Depreciation +€1,139
up €1,139 (+8.8%), from €13,003 to €14,141
- Taxes -€658
down €658 (-15.4%), from €4,271 to €3,613
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 | €96,291 | €67,754 | -€28,537 | -29.6% |
| Fixed assets | 21/28 | €55,021 | €41,110 | -€13,911 | -25.3% |
| Tangible fixed assets | 22/27 | €54,021 | €41,110 | -€12,911 | -23.9% |
| Plant, machinery and equipment | 23 | €4,423 | €3,676 | -€747 | -16.9% |
| Furniture and vehicles | 24 | €49,598 | €37,434 | -€12,164 | -24.5% |
| Financial fixed assets | 28 | €1,000 | €0 | -€1,000 | -100% |
| Current assets | 29/58 | €41,270 | €26,644 | -€14,626 | -35.4% |
| Amounts receivable within one year | 40/41 | €11,229 | €4,924 | -€6,305 | -56.1% |
| Trade receivables | 40 | €0 | €4,628 | +€4,628 | |
| Other amounts receivable | 41 | €11,229 | €297 | -€10,932 | -97.4% |
| Cash at bank and in hand | 54/58 | €28,387 | €20,414 | -€7,973 | -28.1% |
| Deferred charges and accrued income | 490/1 | €1,654 | €1,306 | -€348 | -21.0% |
| Total equity and liabilities | 10/49 | €96,291 | €67,754 | -€28,537 | -29.6% |
| Equity | 10/15 | €19,464 | €3,131 | -€16,333 | -83.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,464 | €131 | -€16,333 | -99.2% |
| Amounts payable | 17/49 | €76,827 | €64,623 | -€12,204 | -15.9% |
| Amounts payable after more than one year | 17 | €24,230 | €12,822 | -€11,408 | -47.1% |
| Financial debts | 170/4 | €24,230 | €12,822 | -€11,408 | -47.1% |
| Amounts payable within one year | 42/48 | €52,213 | €51,417 | -€796 | -1.5% |
| Current portion of amounts payable after more than one year | 42 | €11,012 | €11,408 | +€396 | +3.6% |
| Trade debts | 44 | €435 | €1,159 | +€724 | +166% |
| Suppliers | 440/4 | €435 | €1,159 | +€724 | +166% |
| Taxes, remuneration and social security | 45 | - | €143 | +€143 | |
| Taxes | 450/3 | - | €143 | +€143 | |
| Other amounts payable | 47/48 | €40,765 | €38,707 | -€2,058 | -5.0% |
| Accrued charges and deferred income | 492/3 | €384 | €384 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,003 | €14,141 | +€1,139 | +8.8% |
| Other operating charges | 640/8 | €515 | €400 | -€115 | -22.4% |
| Gross operating margin | 9900 | €35,037 | €31,028 | -€4,009 | -11.4% |
| Operating profit (loss) | 9901 | €21,519 | €16,487 | -€5,032 | -23.4% |
| Financial income | 75/76B | €5 | €66 | +€61 | +1,303% |
| Recurring financial income | 75 | €5 | €66 | +€61 | +1,303% |
| Financial charges | 65/66B | €1,579 | €1,272 | -€306 | -19.4% |
| Recurring financial charges | 65 | €1,579 | €1,272 | -€306 | -19.4% |
| Profit (loss) for the period before taxes | 9903 | €19,945 | €15,281 | -€4,664 | -23.4% |
| Income taxes | 67/77 | €4,271 | €3,613 | -€658 | -15.4% |
| Profit (loss) for the period | 9904 | €15,674 | €11,667 | -€4,007 | -25.6% |
| Profit (loss) for the period to be appropriated | 9905 | €15,674 | €11,667 | -€4,007 | -25.6% |
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 31 October 2026 via checked.be.