CAROB TREE: 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.
CAROB TREE
Largest movements
- Cash +€37,585
up €37,585 (+252.8%), from €14,870 to €52,455
mainly Net result for the year (+€53,845) and Tax, wage and social debts (+€15,028)
- Current investments +€23,011
new in 2025: €23,011
- Deferred charges and accrued income +€19,313
new in 2025: €19,313
- Receivables within one year -€14,520
down €14,520 (-100.0%), from €14,520 to €0
- Profit (loss) carried forward +€53,845
up €53,845 (+579.0%), from €9,299 to €63,144
- Tax, wage and social debts +€15,028
up €15,028 (+155.8%), from €9,647 to €24,675
- Trade debts -€3,484
down €3,484 (-64.0%), from €5,443 to €1,958
- Gross operating margin +€58,682
up €58,682 (+502.4%), from €11,681 to €70,363
- Taxes +€11,725
up €11,725 (+504.3%), from €2,325 to €14,050
- Financial charges +€1,794
up €1,794 (+26661.7%), from €7 to €1,801
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 | €29,390 | €94,779 | +€65,388 | +222.5% |
| Current assets | 29/58 | €29,390 | €94,779 | +€65,388 | +222.5% |
| Amounts receivable within one year | 40/41 | €14,520 | €0 | -€14,520 | -100.0% |
| Trade receivables | 40 | €14,520 | €0 | -€14,520 | -100.0% |
| Current investments | 50/53 | - | €23,011 | +€23,011 | |
| Cash at bank and in hand | 54/58 | €14,870 | €52,455 | +€37,585 | +252.8% |
| Deferred charges and accrued income | 490/1 | - | €19,313 | +€19,313 | |
| Total equity and liabilities | 10/49 | €29,390 | €94,779 | +€65,388 | +222.5% |
| Equity | 10/15 | €14,299 | €68,144 | +€53,845 | +376.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,299 | €63,144 | +€53,845 | +579.0% |
| Amounts payable | 17/49 | €15,091 | €26,634 | +€11,543 | +76.5% |
| Amounts payable within one year | 42/48 | €15,091 | €26,634 | +€11,543 | +76.5% |
| Trade debts | 44 | €5,443 | €1,958 | -€3,484 | -64.0% |
| Suppliers | 440/4 | €5,443 | €1,958 | -€3,484 | -64.0% |
| Taxes, remuneration and social security | 45 | €9,647 | €24,675 | +€15,028 | +155.8% |
| Taxes | 450/3 | €9,647 | €24,675 | +€15,028 | +155.8% |
| Other amounts payable | 47/48 | €1 | €1 | = | 0.0% |
| Other operating charges | 640/8 | €50 | €667 | +€617 | +1233.4% |
| Gross operating margin | 9900 | €11,681 | €70,363 | +€58,682 | +502.4% |
| Operating profit (loss) | 9901 | €11,631 | €69,696 | +€58,065 | +499.2% |
| Financial charges | 65/66B | €7 | €1,801 | +€1,794 | +26661.7% |
| Recurring financial charges | 65 | €7 | €1,801 | +€1,794 | +26661.7% |
| Profit (loss) for the period before taxes | 9903 | €11,624 | €67,895 | +€56,271 | +484.1% |
| Income taxes | 67/77 | €2,325 | €14,050 | +€11,725 | +504.3% |
| Profit (loss) for the period | 9904 | €9,299 | €53,845 | +€44,546 | +479.0% |
| Profit (loss) for the period to be appropriated | 9905 | €9,299 | €53,845 | +€44,546 | +479.0% |
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 9 October 2026 via checked.be.