CARESSO: 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.
CARESSO
Largest movements
- Tangible fixed assets -€18,348
down €18,348 (-15.4%), from €119,016 to €100,668
of which Other tangible fixed assets: -€17,178
- Stocks and contracts -€10,964
down €10,964 (-58.1%), from €18,859 to €7,894
- Other debts -€46,464
down €46,464 (-51.5%), from €90,255 to €43,791
- Reserves +€28,831
up €28,831 (+3.2%), from €905,769 to €934,600
- Gross operating margin -€16,648
down €16,648 (-19.7%), from €84,632 to €67,985
- Taxes -€4,899
down €4,899 (-30.6%), from €15,996 to €11,097
- Other operating charges +€1,969
up €1,969 (+244.1%), from €807 to €2,776
- Financial charges -€1,029
down €1,029 (-15.0%), from €6,839 to €5,810
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,050,347 | €1,022,686 | -€27,660 | -2.6% |
| Fixed assets | 21/28 | €870,312 | €852,214 | -€18,098 | -2.1% |
| Tangible fixed assets | 22/27 | €119,016 | €100,668 | -€18,348 | -15.4% |
| Land and buildings | 22 | €36,411 | €34,452 | -€1,959 | -5.4% |
| Plant, machinery and equipment | 23 | €1,001 | €1,789 | +€789 | +78.9% |
| Other tangible fixed assets | 26 | €81,604 | €64,426 | -€17,178 | -21.1% |
| Financial fixed assets | 28 | €751,296 | €751,546 | +€250 | 0.0% |
| Current assets | 29/58 | €180,034 | €170,472 | -€9,562 | -5.3% |
| Amounts receivable after more than one year | 29 | - | €1,000 | +€1,000 | |
| Other amounts receivable | 291 | - | €1,000 | +€1,000 | |
| Stocks and contracts in progress | 3 | €18,859 | €7,894 | -€10,964 | -58.1% |
| Stocks | 30/36 | €18,859 | €7,894 | -€10,964 | -58.1% |
| Amounts receivable within one year | 40/41 | €146,942 | €144,023 | -€2,919 | -2.0% |
| Trade receivables | 40 | €27,102 | €25,226 | -€1,876 | -6.9% |
| Other amounts receivable | 41 | €119,840 | €118,797 | -€1,043 | -0.9% |
| Cash at bank and in hand | 54/58 | €14,234 | €17,555 | +€3,321 | +23.3% |
| Total equity and liabilities | 10/49 | €1,050,347 | €1,022,686 | -€27,660 | -2.6% |
| Equity | 10/15 | €924,369 | €953,200 | +€28,831 | +3.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €905,769 | €934,600 | +€28,831 | +3.2% |
| Distributable reserves | 133 | €905,769 | €934,600 | +€28,831 | +3.2% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €125,978 | €69,486 | -€56,491 | -44.8% |
| Amounts payable within one year | 42/48 | €120,212 | €64,131 | -€56,081 | -46.7% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €19,835 | €18,123 | -€1,712 | -8.6% |
| Suppliers | 440/4 | €19,835 | €18,123 | -€1,712 | -8.6% |
| Taxes, remuneration and social security | 45 | €10,122 | €2,216 | -€7,906 | -78.1% |
| Taxes | 450/3 | €10,122 | €2,216 | -€7,906 | -78.1% |
| Other amounts payable | 47/48 | €90,255 | €43,791 | -€46,464 | -51.5% |
| Accrued charges and deferred income | 492/3 | €5,766 | €5,356 | -€410 | -7.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,879 | €19,555 | -€325 | -1.6% |
| Other operating charges | 640/8 | €807 | €2,776 | +€1,969 | +244.1% |
| Gross operating margin | 9900 | €84,632 | €67,985 | -€16,648 | -19.7% |
| Operating profit (loss) | 9901 | €63,946 | €45,654 | -€18,292 | -28.6% |
| Financial income | 75/76B | €301 | €83 | -€217 | -72.3% |
| Recurring financial income | 75 | €301 | €83 | -€217 | -72.3% |
| Financial charges | 65/66B | €6,839 | €5,810 | -€1,029 | -15.0% |
| Recurring financial charges | 65 | €6,839 | €5,810 | -€1,029 | -15.0% |
| Profit (loss) for the period before taxes | 9903 | €57,408 | €39,928 | -€17,481 | -30.4% |
| Income taxes | 67/77 | €15,996 | €11,097 | -€4,899 | -30.6% |
| Profit (loss) for the period | 9904 | €41,412 | €28,831 | -€12,582 | -30.4% |
| Profit (loss) for the period to be appropriated | 9905 | €41,412 | €28,831 | -€12,582 | -30.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.