CARELAM: 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.
CARELAM
Largest movements
- Cash +€38,996
up €38,996 (+129.6%), from €30,088 to €69,084
mainly Net result for the year (+€38,940) and Other debts (+€30,463)
- Tangible fixed assets -€16,266
down €16,266 (-6.1%), from €267,487 to €251,221
of which Land and buildings: -€12,504
- Receivables within one year -€3,309
down €3,309 (-44.4%), from €7,454 to €4,145
of which Trade receivables: -€2,245
- Other debts +€30,463
up €30,463 (+59.5%), from €51,185 to €81,648
- Debts after one year -€9,395
down €9,395 (-4.0%), from €234,509 to €225,114
- Turnover +€168,443
new in 2025: €168,443
- Purchases and services +€108,504
new in 2025: €108,504
- Taxes +€24,052
up €24,052, from -€11,597 to €12,455
- Gross operating margin +€2,273
up €2,273 (+2.9%), from €78,544 to €80,817
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 | €311,245 | €329,971 | +€18,726 | +6.0% |
| Fixed assets | 21/28 | €267,542 | €251,277 | -€16,265 | -6.1% |
| Tangible fixed assets | 22/27 | €267,487 | €251,221 | -€16,266 | -6.1% |
| Land and buildings | 22 | €253,957 | €241,453 | -€12,504 | -4.9% |
| Plant, machinery and equipment | 23 | €5,413 | €4,534 | -€879 | -16.2% |
| Furniture and vehicles | 24 | €8,117 | €5,234 | -€2,883 | -35.5% |
| Financial fixed assets | 28 | €55 | €56 | +€1 | +1.8% |
| Current assets | 29/58 | €43,703 | €78,694 | +€34,991 | +80.1% |
| Amounts receivable within one year | 40/41 | €7,454 | €4,145 | -€3,309 | -44.4% |
| Trade receivables | 40 | €2,845 | €600 | -€2,245 | -78.9% |
| Other amounts receivable | 41 | €4,609 | €3,545 | -€1,064 | -23.1% |
| Cash at bank and in hand | 54/58 | €30,088 | €69,084 | +€38,996 | +129.6% |
| Deferred charges and accrued income | 490/1 | €6,161 | €5,465 | -€696 | -11.3% |
| Total equity and liabilities | 10/49 | €311,245 | €329,971 | +€18,726 | +6.0% |
| Equity | 10/15 | €5,000 | €5,440 | +€440 | +8.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €440 | +€440 | |
| Amounts payable | 17/49 | €306,245 | €324,531 | +€18,286 | +6.0% |
| Amounts payable after more than one year | 17 | €234,509 | €225,114 | -€9,395 | -4.0% |
| Financial debts | 170/4 | €234,509 | €225,114 | -€9,395 | -4.0% |
| Amounts payable within one year | 42/48 | €71,736 | €99,417 | +€27,681 | +38.6% |
| Current portion of amounts payable after more than one year | 42 | €9,054 | €9,395 | +€341 | +3.8% |
| Trade debts | 44 | €2,464 | €2,599 | +€135 | +5.5% |
| Suppliers | 440/4 | €2,464 | €2,599 | +€135 | +5.5% |
| Taxes, remuneration and social security | 45 | €9,033 | €5,775 | -€3,258 | -36.1% |
| Taxes | 450/3 | €9,033 | €5,775 | -€3,258 | -36.1% |
| Other amounts payable | 47/48 | €51,185 | €81,648 | +€30,463 | +59.5% |
| Turnover | 70 | - | €168,443 | +€168,443 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €108,504 | +€108,504 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,268 | €16,266 | -€2 | 0.0% |
| Other operating charges | 640/8 | €2,294 | €2,888 | +€594 | +25.9% |
| Gross operating margin | 9900 | €78,544 | €80,817 | +€2,273 | +2.9% |
| Operating profit (loss) | 9901 | €59,982 | €61,663 | +€1,681 | +2.8% |
| Financial charges | 65/66B | €11,361 | €10,268 | -€1,093 | -9.6% |
| Recurring financial charges | 65 | €11,361 | €10,268 | -€1,093 | -9.6% |
| Profit (loss) for the period before taxes | 9903 | €48,621 | €51,395 | +€2,774 | +5.7% |
| Income taxes | 67/77 | -€11,597 | €12,455 | +€24,052 | |
| Profit (loss) for the period | 9904 | €60,218 | €38,940 | -€21,278 | -35.3% |
| Profit (loss) for the period to be appropriated | 9905 | €60,218 | €38,940 | -€21,278 | -35.3% |
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 29 September 2026 via checked.be.