CARILIBEL: 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.
What changed
CARILIBEL
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€47,058
2024 · -€40,148-€6,910
Equity
€10.0m
2024 · €10.0m-€47,058
Cash
€1,056
2024 · €33,945-€32,889
Balance sheet total
€15.1m
2024 · €15.1m-€15,885
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
- Other debts +€165,667
up €165,667 (+4.5%), from €3.7m to €3.9m
Income statement
- Staff costs -€115,851
down €115,851 (-50.3%), from €230,125 to €114,275
- Gross operating margin -€110,183
down €110,183 (-25.2%), from €437,167 to €326,984
- Financial charges +€8,524
up €8,524 (+3.6%), from €235,486 to €244,010
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.
Result 2024
-€40,148
Gross operating margin
-€110,183
Staff costs
+€115,851
Depreciation
-€2,874
Other operating charges
-€966
Other operating items
-€221
Financial charges
-€8,524
Taxes
+€6
Result 2025
-€47,058
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€83,173
Investment
-€17,512
Financing
-€98,550
Cash 2024
€33,945
From operations (derived)
+€83,173
Net result for the year
-€47,058
Depreciation
+€12,409
Receivables within one year
-€9,995
Deferred charges and accrued income
-€1,906
Trade debts
+€1,950
Tax, wage and social debts
-€50,550
Other debts
+€165,667
Accrued charges and deferred income
+€12,656
Investment (derived)
-€17,512
Investment in fixed assets (net)
-€17,512
Financing
-€98,550
Debts after one year
-€125,063
Current portion of long-term debt
+€26,513
Cash 2025
€1,056
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €15,088,962 | €15,073,077 | -€15,885 | -0.1% |
| Fixed assets | 21/28 | €14,929,556 | €14,934,660 | +€5,103 | 0.0% |
| Tangible fixed assets | 22/27 | €32,456 | €37,560 | +€5,103 | +15.7% |
| Land and buildings | 22 | €11,102 | €10,602 | -€500 | -4.5% |
| Plant, machinery and equipment | 23 | €1,090 | €302 | -€788 | -72.3% |
| Furniture and vehicles | 24 | €20,264 | €26,656 | +€6,391 | +31.5% |
| Financial fixed assets | 28 | €14,897,100 | €14,897,100 | = | 0.0% |
| Current assets | 29/58 | €159,406 | €138,417 | -€20,988 | -13.2% |
| Amounts receivable within one year | 40/41 | €123,338 | €133,334 | +€9,995 | +8.1% |
| Trade receivables | 40 | €89,996 | €128,123 | +€38,126 | +42.4% |
| Other amounts receivable | 41 | €33,342 | €5,211 | -€28,131 | -84.4% |
| Cash at bank and in hand | 54/58 | €33,945 | €1,056 | -€32,889 | -96.9% |
| Deferred charges and accrued income | 490/1 | €2,122 | €4,028 | +€1,906 | +89.8% |
| Total equity and liabilities | 10/49 | €15,088,962 | €15,073,077 | -€15,885 | -0.1% |
| Equity | 10/15 | €10,034,891 | €9,987,833 | -€47,058 | -0.5% |
| Contributions | 10/11 | €1,010,000 | €1,010,000 | = | 0.0% |
| Capital | 10 | €1,010,000 | €1,010,000 | = | 0.0% |
| Issued capital | 100 | €1,010,000 | €1,010,000 | = | 0.0% |
| Reserves | 13 | €101,000 | €101,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €101,000 | €101,000 | = | 0.0% |
| Legal reserve | 130 | €101,000 | €101,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,923,891 | €8,876,833 | -€47,058 | -0.5% |
| Amounts payable | 17/49 | €5,054,071 | €5,085,245 | +€31,173 | +0.6% |
| Amounts payable after more than one year | 17 | €1,048,172 | €923,109 | -€125,063 | -11.9% |
| Financial debts | 170/4 | €1,048,172 | €923,109 | -€125,063 | -11.9% |
| Amounts payable within one year | 42/48 | €3,989,074 | €4,132,654 | +€143,581 | +3.6% |
| Current portion of amounts payable after more than one year | 42 | €189,610 | €216,123 | +€26,513 | +14.0% |
| Trade debts | 44 | €8,794 | €10,744 | +€1,950 | +22.2% |
| Suppliers | 440/4 | €8,794 | €10,744 | +€1,950 | +22.2% |
| Taxes, remuneration and social security | 45 | €76,878 | €26,329 | -€50,550 | -65.8% |
| Taxes | 450/3 | €57,629 | €12,325 | -€45,304 | -78.6% |
| Remuneration and social security | 454/9 | €19,250 | €14,004 | -€5,246 | -27.2% |
| Other amounts payable | 47/48 | €3,713,791 | €3,879,458 | +€165,667 | +4.5% |
| Accrued charges and deferred income | 492/3 | €16,826 | €29,481 | +€12,656 | +75.2% |
| Remuneration, social security and pensions | 62 | €230,125 | €114,275 | -€115,851 | -50.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,535 | €12,409 | +€2,874 | +30.1% |
| Other operating charges | 640/8 | €1,863 | €2,828 | +€966 | +51.8% |
| Non-recurring operating charges | 66A | - | €221 | +€221 | |
| Gross operating margin | 9900 | €437,167 | €326,984 | -€110,183 | -25.2% |
| Operating profit (loss) | 9901 | €195,644 | €197,252 | +€1,608 | +0.8% |
| Financial charges | 65/66B | €235,486 | €244,010 | +€8,524 | +3.6% |
| Recurring financial charges | 65 | €235,486 | €244,010 | +€8,524 | +3.6% |
| Profit (loss) for the period before taxes | 9903 | -€39,842 | -€46,758 | -€6,917 | -17.4% |
| Income taxes | 67/77 | €306 | €300 | -€6 | -2.1% |
| Profit (loss) for the period | 9904 | -€40,148 | -€47,058 | -€6,910 | -17.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€40,148 | -€47,058 | -€6,910 | -17.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.