CARO-LEAN: 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.
CARO-LEAN
Largest movements
- Cash +€38,964
up €38,964 (+691.3%), from €5,636 to €44,600
mainly Net result for the year (+€32,677) and Tax, wage and social debts (+€18,300)
- Receivables within one year +€12,133
up €12,133 (+115.8%), from €10,480 to €22,613
of which Trade receivables: +€7,086
- Tangible fixed assets +€720
up €720 (+379.8%), from €189 to €909
- Profit (loss) carried forward +€32,677
up €32,677, from -€8,745 to €23,932
- Tax, wage and social debts +€18,300
up €18,300 (+605.7%), from €3,021 to €21,321
of which Taxes: +€18,300
- Other debts +€792
up €792 (+41.5%), from €1,911 to €2,703
- Gross operating margin +€51,846
up €51,846, from -€16,550 to €35,296
- Taxes +€1,078
up €1,078 (+842.2%), from €128 to €1,206
- Write-downs +€1,000
new in 2025: €1,000
- Other operating charges -€380
down €380 (-61.4%), from €618 to €239
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.
Cash bridge derived
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 | €16,708 | €68,525 | +€51,817 | +310.1% |
| Fixed assets | 21/28 | €189 | €909 | +€720 | +379.8% |
| Tangible fixed assets | 22/27 | €189 | €909 | +€720 | +379.8% |
| Furniture and vehicles | 24 | €189 | €909 | +€720 | +379.8% |
| Current assets | 29/58 | €16,518 | €67,615 | +€51,097 | +309.3% |
| Amounts receivable within one year | 40/41 | €10,480 | €22,613 | +€12,133 | +115.8% |
| Trade receivables | 40 | €6,733 | €13,819 | +€7,086 | +105.2% |
| Other amounts receivable | 41 | €3,747 | €8,794 | +€5,047 | +134.7% |
| Cash at bank and in hand | 54/58 | €5,636 | €44,600 | +€38,964 | +691.3% |
| Deferred charges and accrued income | 490/1 | €402 | €402 | = | 0.0% |
| Total equity and liabilities | 10/49 | €16,708 | €68,525 | +€51,817 | +310.1% |
| Equity | 10/15 | €11,715 | €44,392 | +€32,677 | +278.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,745 | €23,932 | +€32,677 | |
| Amounts payable | 17/49 | €4,993 | €24,133 | +€19,140 | +383.4% |
| Amounts payable within one year | 42/48 | €4,993 | €24,133 | +€19,140 | +383.4% |
| Trade debts | 44 | €61 | €109 | +€48 | +79.0% |
| Suppliers | 440/4 | €61 | €109 | +€48 | +79.0% |
| Taxes, remuneration and social security | 45 | €3,021 | €21,321 | +€18,300 | +605.7% |
| Taxes | 450/3 | €1,021 | €19,321 | +€18,300 | +1791.8% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Other amounts payable | 47/48 | €1,911 | €2,703 | +€792 | +41.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €500 | €175 | -€326 | -65.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,000 | +€1,000 | |
| Other operating charges | 640/8 | €618 | €239 | -€380 | -61.4% |
| Gross operating margin | 9900 | -€16,550 | €35,296 | +€51,846 | |
| Operating profit (loss) | 9901 | -€17,668 | €33,883 | +€51,551 | |
| Financial charges | 65/66B | €176 | €0 | -€176 | -99.9% |
| Recurring financial charges | 65 | €176 | €0 | -€176 | -99.9% |
| Profit (loss) for the period before taxes | 9903 | -€17,844 | €33,883 | +€51,727 | |
| Income taxes | 67/77 | €128 | €1,206 | +€1,078 | +842.2% |
| Profit (loss) for the period | 9904 | -€17,972 | €32,677 | +€50,649 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,972 | €32,677 | +€50,649 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.