Carloma: 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.
Carloma
Largest movements
- Cash +€169,177
up €169,177 (+102%), from €165,550 to €334,727
mainly Net result for the year (+€324,974) and Stocks and contracts (+€53,605)
- Receivables within one year +€157,720
up €157,720 (+106%), from €149,245 to €306,965
of which Trade receivables: +€81,119
- Stocks and contracts -€53,605
down €53,605 (-13.2%), from €407,408 to €353,803
- Tangible fixed assets -€32,828
down €32,828 (-7.2%), from €456,609 to €423,780
of which Land and buildings: -€21,617
- Reserves +€234,974
up €234,974 (+27.3%), from €861,970 to €1.1m
of which Distributable reserves: +€234,974
- Tax, wage and social debts +€34,077
up €34,077 (+87.3%), from €39,032 to €73,108
of which Taxes: +€32,806
- Debts after one year -€26,814
down €26,814 (-56.7%), from €47,264 to €20,450
- Other debts +€17,127
up €17,127 (+12.0%), from €142,873 to €160,000
- Gross operating margin +€48,413
up €48,413 (+8.5%), from €568,050 to €616,463
- Staff costs -€39,219
down €39,219 (-23.4%), from €167,768 to €128,549
- Taxes +€27,904
up €27,904 (+32.0%), from €87,089 to €114,993
- Depreciation +€12,954
up €12,954 (+45.6%), from €28,412 to €41,366
- Financial income -€7,282
down €7,282 (-58.7%), from €12,411 to €5,129
of which Financial income: -€5,886
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 | €1,178,812 | €1,419,275 | +€240,464 | +20.4% |
| Fixed assets | 21/28 | €456,609 | €423,780 | -€32,828 | -7.2% |
| Tangible fixed assets | 22/27 | €456,609 | €423,780 | -€32,828 | -7.2% |
| Land and buildings | 22 | €169,156 | €147,538 | -€21,617 | -12.8% |
| Plant, machinery and equipment | 23 | €96,872 | €80,608 | -€16,264 | -16.8% |
| Furniture and vehicles | 24 | €5,271 | €7,479 | +€2,208 | +41.9% |
| Other tangible fixed assets | 26 | €185,311 | €188,156 | +€2,845 | +1.5% |
| Current assets | 29/58 | €722,203 | €995,495 | +€273,292 | +37.8% |
| Stocks and contracts in progress | 3 | €407,408 | €353,803 | -€53,605 | -13.2% |
| Stocks | 30/36 | €407,408 | €353,803 | -€53,605 | -13.2% |
| Amounts receivable within one year | 40/41 | €149,245 | €306,965 | +€157,720 | +106% |
| Trade receivables | 40 | €91,480 | €172,599 | +€81,119 | +88.7% |
| Other amounts receivable | 41 | €57,765 | €134,365 | +€76,601 | +133% |
| Cash at bank and in hand | 54/58 | €165,550 | €334,727 | +€169,177 | +102% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €1,178,812 | €1,419,275 | +€240,464 | +20.4% |
| Equity | 10/15 | €880,562 | €1,115,537 | +€234,974 | +26.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €861,970 | €1,096,945 | +€234,974 | +27.3% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €860,111 | €1,095,085 | +€234,974 | +27.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €298,249 | €303,739 | +€5,490 | +1.8% |
| Amounts payable after more than one year | 17 | €47,264 | €20,450 | -€26,814 | -56.7% |
| Financial debts | 170/4 | €47,264 | €20,450 | -€26,814 | -56.7% |
| Amounts payable within one year | 42/48 | €250,985 | €283,289 | +€32,304 | +12.9% |
| Current portion of amounts payable after more than one year | 42 | €55,839 | €47,358 | -€8,481 | -15.2% |
| Financial debts | 43 | €0 | - | = | |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €13,242 | €2,823 | -€10,418 | -78.7% |
| Suppliers | 440/4 | €13,242 | €2,823 | -€10,418 | -78.7% |
| Taxes, remuneration and social security | 45 | €39,032 | €73,108 | +€34,077 | +87.3% |
| Taxes | 450/3 | €31,718 | €64,524 | +€32,806 | +103% |
| Remuneration and social security | 454/9 | €7,314 | €8,585 | +€1,271 | +17.4% |
| Other amounts payable | 47/48 | €142,873 | €160,000 | +€17,127 | +12.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €1,540 | €1,686 | +€146 | +9.5% |
| Remuneration, social security and pensions | 62 | €167,768 | €128,549 | -€39,219 | -23.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,412 | €41,366 | +€12,954 | +45.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €0 | €0 | -€0 | -100% |
| Other operating charges | 640/8 | €5,752 | €7,765 | +€2,013 | +35.0% |
| Gross operating margin | 9900 | €568,050 | €616,463 | +€48,413 | +8.5% |
| Operating profit (loss) | 9901 | €366,118 | €438,783 | +€72,665 | +19.8% |
| Financial income | 75/76B | €12,411 | €5,129 | -€7,282 | -58.7% |
| Recurring financial income | 75 | €11,015 | €5,129 | -€5,886 | -53.4% |
| Non-recurring financial income | 76B | €1,396 | €0 | -€1,396 | -100% |
| Financial charges | 65/66B | €7,821 | €3,945 | -€3,876 | -49.6% |
| Recurring financial charges | 65 | €7,821 | €3,945 | -€3,876 | -49.6% |
| Profit (loss) for the period before taxes | 9903 | €370,708 | €439,967 | +€69,259 | +18.7% |
| Income taxes | 67/77 | €87,089 | €114,993 | +€27,904 | +32.0% |
| Profit (loss) for the period | 9904 | €283,619 | €324,974 | +€41,355 | +14.6% |
| Profit (loss) for the period to be appropriated | 9905 | €283,619 | €324,974 | +€41,355 | +14.6% |
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 16 October 2026 via checked.be.