CAREME: 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.
CAREME
Largest movements
- Cash +€82,857
up €82,857 (+47.0%), from €176,430 to €259,287
mainly Net result for the year (+€56,950) and Depreciation (+€40,823)
- Receivables within one year -€29,290
down €29,290 (-51.4%), from €56,999 to €27,709
of which Trade receivables: -€27,098
- Tangible fixed assets -€15,521
down €15,521 (-11.4%), from €136,653 to €121,132
of which Furniture and vehicles: -€15,213
- Current investments +€14,662
up €14,662 (+5.3%), from €276,901 to €291,563
- Reserves +€56,950
up €56,950 (+10.2%), from €557,743 to €614,693
- Gross operating margin -€14,900
down €14,900 (-11.4%), from €130,212 to €115,312
- Taxes -€5,768
down €5,768 (-21.9%), from €26,365 to €20,597
- Depreciation +€4,985
up €4,985 (+13.9%), from €35,838 to €40,823
- Financial income +€3,779
up €3,779 (+44.9%), from €8,408 to €12,187
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 | €656,038 | €706,464 | +€50,426 | +7.7% |
| Fixed assets | 21/28 | €136,716 | €121,196 | -€15,521 | -11.4% |
| Tangible fixed assets | 22/27 | €136,653 | €121,132 | -€15,521 | -11.4% |
| Land and buildings | 22 | €86,634 | €86,554 | -€80 | -0.1% |
| Plant, machinery and equipment | 23 | €2,294 | €2,067 | -€227 | -9.9% |
| Furniture and vehicles | 24 | €47,725 | €32,512 | -€15,213 | -31.9% |
| Financial fixed assets | 28 | €63 | €63 | = | 0.0% |
| Current assets | 29/58 | €519,321 | €585,269 | +€65,947 | +12.7% |
| Amounts receivable within one year | 40/41 | €56,999 | €27,709 | -€29,290 | -51.4% |
| Trade receivables | 40 | €54,807 | €27,709 | -€27,098 | -49.4% |
| Other amounts receivable | 41 | €2,192 | - | -€2,192 | |
| Current investments | 50/53 | €276,901 | €291,563 | +€14,662 | +5.3% |
| Cash at bank and in hand | 54/58 | €176,430 | €259,287 | +€82,857 | +47.0% |
| Deferred charges and accrued income | 490/1 | €8,992 | €6,710 | -€2,282 | -25.4% |
| Total equity and liabilities | 10/49 | €656,038 | €706,464 | +€50,426 | +7.7% |
| Equity | 10/15 | €570,232 | €627,182 | +€56,950 | +10.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €557,743 | €614,693 | +€56,950 | +10.2% |
| Distributable reserves | 133 | €557,743 | €614,693 | +€56,950 | +10.2% |
| Profit (loss) carried forward | 14 | €89 | €89 | = | 0.0% |
| Amounts payable | 17/49 | €85,806 | €79,282 | -€6,523 | -7.6% |
| Amounts payable within one year | 42/48 | €82,600 | €72,461 | -€10,140 | -12.3% |
| Trade debts | 44 | €543 | €1,911 | +€1,368 | +252% |
| Suppliers | 440/4 | €543 | €1,911 | +€1,368 | +252% |
| Taxes, remuneration and social security | 45 | €10,690 | €3,906 | -€6,784 | -63.5% |
| Taxes | 450/3 | €10,690 | €3,906 | -€6,784 | -63.5% |
| Other amounts payable | 47/48 | €71,368 | €66,644 | -€4,723 | -6.6% |
| Accrued charges and deferred income | 492/3 | €3,206 | €6,822 | +€3,616 | +113% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,838 | €40,823 | +€4,985 | +13.9% |
| Other operating charges | 640/8 | €1,973 | €2,064 | +€91 | +4.6% |
| Gross operating margin | 9900 | €130,212 | €115,312 | -€14,900 | -11.4% |
| Operating profit (loss) | 9901 | €92,401 | €72,425 | -€19,976 | -21.6% |
| Financial income | 75/76B | €8,408 | €12,187 | +€3,779 | +44.9% |
| Recurring financial income | 75 | €8,408 | €12,187 | +€3,779 | +44.9% |
| Financial charges | 65/66B | €6,761 | €7,065 | +€305 | +4.5% |
| Recurring financial charges | 65 | €6,761 | €7,065 | +€305 | +4.5% |
| Profit (loss) for the period before taxes | 9903 | €94,048 | €77,547 | -€16,502 | -17.5% |
| Income taxes | 67/77 | €26,365 | €20,597 | -€5,768 | -21.9% |
| Profit (loss) for the period | 9904 | €67,684 | €56,950 | -€10,734 | -15.9% |
| Profit (loss) for the period to be appropriated | 9905 | €67,684 | €56,950 | -€10,734 | -15.9% |
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 13 October 2026 via checked.be.