CARO & DITA: 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.
CARO & DITA
Largest movements
- Tangible fixed assets -€5,984
down €5,984 (-2.3%), from €256,151 to €250,167
of which Land and buildings: -€6,545
- Receivables within one year +€5,006
up €5,006 (+13.9%), from €36,017 to €41,023
of which Trade receivables: +€4,590
- Debts after one year -€18,139
down €18,139 (-10.4%), from €175,116 to €156,976
of which Financial debts: -€15,868
- Profit (loss) carried forward +€13,875
up €13,875 (+32.3%), from €42,948 to €56,824
- Tax, wage and social debts +€6,111
up €6,111 (+81.9%), from €7,460 to €13,571
- Taxes +€2,048
up €2,048 (+46.5%), from €4,405 to €6,453
- Financial charges -€512
down €512 (-8.8%), from €5,827 to €5,315
- Financial income +€448
up €448 (+65.8%), from €681 to €1,129
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 | €301,522 | €301,201 | -€321 | -0.1% |
| Fixed assets | 21/28 | €262,251 | €256,267 | -€5,984 | -2.3% |
| Tangible fixed assets | 22/27 | €256,151 | €250,167 | -€5,984 | -2.3% |
| Land and buildings | 22 | €255,202 | €248,657 | -€6,545 | -2.6% |
| Plant, machinery and equipment | 23 | €4 | €917 | +€913 | +23,166% |
| Furniture and vehicles | 24 | €945 | €593 | -€351 | -37.2% |
| Financial fixed assets | 28 | €6,100 | €6,100 | = | 0.0% |
| Current assets | 29/58 | €39,271 | €44,934 | +€5,663 | +14.4% |
| Amounts receivable within one year | 40/41 | €36,017 | €41,023 | +€5,006 | +13.9% |
| Trade receivables | 40 | €14,221 | €18,811 | +€4,590 | +32.3% |
| Other amounts receivable | 41 | €21,796 | €22,212 | +€416 | +1.9% |
| Cash at bank and in hand | 54/58 | €2,090 | €2,713 | +€623 | +29.8% |
| Deferred charges and accrued income | 490/1 | €1,164 | €1,198 | +€34 | +3.0% |
| Total equity and liabilities | 10/49 | €301,522 | €301,201 | -€321 | -0.1% |
| Equity | 10/15 | €53,463 | €67,338 | +€13,875 | +26.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €514 | €514 | = | 0.0% |
| Distributable reserves | 133 | €514 | €514 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,948 | €56,824 | +€13,875 | +32.3% |
| Amounts payable | 17/49 | €248,059 | €233,863 | -€14,196 | -5.7% |
| Amounts payable after more than one year | 17 | €175,116 | €156,976 | -€18,139 | -10.4% |
| Financial debts | 170/4 | €172,845 | €156,976 | -€15,868 | -9.2% |
| Other amounts payable | 178/9 | €2,271 | - | -€2,271 | |
| Amounts payable within one year | 42/48 | €71,233 | €76,886 | +€5,653 | +7.9% |
| Current portion of amounts payable after more than one year | 42 | €16,753 | €17,173 | +€420 | +2.5% |
| Financial debts | 43 | €40,018 | €40,018 | = | 0.0% |
| Other loans | 439 | €40,018 | €40,018 | = | 0.0% |
| Trade debts | 44 | €5,836 | €4,458 | -€1,378 | -23.6% |
| Suppliers | 440/4 | €5,836 | €4,458 | -€1,378 | -23.6% |
| Taxes, remuneration and social security | 45 | €7,460 | €13,571 | +€6,111 | +81.9% |
| Taxes | 450/3 | €7,460 | €13,571 | +€6,111 | +81.9% |
| Other amounts payable | 47/48 | €1,166 | €1,666 | +€500 | +42.9% |
| Accrued charges and deferred income | 492/3 | €1,710 | - | -€1,710 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,006 | €7,033 | +€27 | +0.4% |
| Other operating charges | 640/8 | €2,506 | €2,616 | +€110 | +4.4% |
| Gross operating margin | 9900 | €35,485 | €35,830 | +€345 | +1.0% |
| Operating profit (loss) | 9901 | €25,973 | €26,181 | +€208 | +0.8% |
| Financial income | 75/76B | €681 | €1,129 | +€448 | +65.8% |
| Recurring financial income | 75 | €681 | €1,129 | +€448 | +65.8% |
| Financial charges | 65/66B | €5,827 | €5,315 | -€512 | -8.8% |
| Recurring financial charges | 65 | €5,827 | €5,315 | -€512 | -8.8% |
| Profit (loss) for the period before taxes | 9903 | €20,827 | €21,995 | +€1,168 | +5.6% |
| Income taxes | 67/77 | €4,405 | €6,453 | +€2,048 | +46.5% |
| Profit (loss) for the period | 9904 | €16,421 | €15,541 | -€880 | -5.4% |
| Profit (loss) for the period to be appropriated | 9905 | €16,421 | €15,541 | -€880 | -5.4% |
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 17 October 2026 via checked.be.