CarellaMed: 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.
CarellaMed
Largest movements
- Current investments +€83,000
new in 2025: €83,000
- Receivables within one year -€81,267
no longer reported in 2025 (was €81,267)
- Cash +€22,762
up €22,762 (+77.4%), from €29,418 to €52,179
mainly Receivables within one year (+€81,267) and Net result for the year (+€21,286)
- Tangible fixed assets -€3,007
down €3,007 (-54.2%), from €5,548 to €2,541
of which Furniture and vehicles: -€2,775
- Reserves +€83,000
new in 2025: €83,000
- Profit (loss) carried forward -€61,714
down €61,714 (-53.6%), from €115,233 to €53,519
- Taxes -€5,541
no longer reported in 2025 (was €5,541)
- Gross operating margin +€3,558
up €3,558 (+16.9%), from €21,058 to €24,616
- Financial income -€1,553
down €1,553 (-65.9%), from €2,356 to €803
- Depreciation -€706
down €706 (-19.0%), from €3,713 to €3,007
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 | €116,233 | €137,721 | +€21,487 | +18.5% |
| Fixed assets | 21/28 | €5,548 | €2,541 | -€3,007 | -54.2% |
| Tangible fixed assets | 22/27 | €5,548 | €2,541 | -€3,007 | -54.2% |
| Plant, machinery and equipment | 23 | €1,627 | €1,395 | -€233 | -14.3% |
| Furniture and vehicles | 24 | €3,921 | €1,146 | -€2,775 | -70.8% |
| Current assets | 29/58 | €110,685 | €135,179 | +€24,494 | +22.1% |
| Amounts receivable within one year | 40/41 | €81,267 | - | -€81,267 | |
| Other amounts receivable | 41 | €81,267 | - | -€81,267 | |
| Current investments | 50/53 | - | €83,000 | +€83,000 | |
| Cash at bank and in hand | 54/58 | €29,418 | €52,179 | +€22,762 | +77.4% |
| Total equity and liabilities | 10/49 | €116,233 | €137,721 | +€21,487 | +18.5% |
| Equity | 10/15 | €116,233 | €137,519 | +€21,286 | +18.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Outside capital | 11 | €1,000 | - | -€1,000 | |
| Share premium | 1100/10 | €1,000 | - | -€1,000 | |
| Reserves | 13 | - | €83,000 | +€83,000 | |
| Non-distributable reserves | 130/1 | - | €83,000 | +€83,000 | |
| Own shares acquired | 1312 | - | €83,000 | +€83,000 | |
| Profit (loss) carried forward | 14 | €115,233 | €53,519 | -€61,714 | -53.6% |
| Amounts payable | 17/49 | - | €202 | +€202 | |
| Amounts payable within one year | 42/48 | - | €202 | +€202 | |
| Other amounts payable | 47/48 | - | €202 | +€202 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,713 | €3,007 | -€706 | -19.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €21,058 | €24,616 | +€3,558 | +16.9% |
| Operating profit (loss) | 9901 | €16,958 | €21,209 | +€4,251 | +25.1% |
| Financial income | 75/76B | €2,356 | €803 | -€1,553 | -65.9% |
| Recurring financial income | 75 | €2,356 | €803 | -€1,553 | -65.9% |
| Financial charges | 65/66B | €726 | €726 | = | 0.0% |
| Recurring financial charges | 65 | €726 | €726 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €18,588 | €21,286 | +€2,698 | +14.5% |
| Income taxes | 67/77 | €5,541 | - | -€5,541 | |
| Profit (loss) for the period | 9904 | €13,047 | €21,286 | +€8,239 | +63.2% |
| Profit (loss) for the period to be appropriated | 9905 | €13,047 | €21,286 | +€8,239 | +63.2% |
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 6 October 2026 via checked.be.