CARODENTS: 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.
CARODENTS
Largest movements
- Cash +€47,953
up €47,953 (+126%), from €37,963 to €85,915
mainly Net result for the year (+€42,615) and Current investments (+€10,000)
- Current investments -€10,000
no longer reported in 2025 (was €10,000)
- Tangible fixed assets -€6,837
down €6,837 (-20.7%), from €33,054 to €26,217
of which Furniture and vehicles: -€9,603
- Receivables within one year +€4,137
up €4,137 (+31.7%), from €13,052 to €17,189
of which Trade receivables: +€10,020
- Profit (loss) carried forward +€42,615
up €42,615 (+136%), from €31,359 to €73,974
- Debts after one year -€8,156
down €8,156 (-41.6%), from €19,602 to €11,446
- Gross operating margin +€13,756
up €13,756 (+26.3%), from €52,358 to €66,114
- Taxes +€3,165
up €3,165 (+34.7%), from €9,117 to €12,282
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 | €94,304 | €129,851 | +€35,547 | +37.7% |
| Fixed assets | 21/28 | €33,054 | €26,217 | -€6,837 | -20.7% |
| Tangible fixed assets | 22/27 | €33,054 | €26,217 | -€6,837 | -20.7% |
| Plant, machinery and equipment | 23 | €1,062 | €3,828 | +€2,766 | +260% |
| Furniture and vehicles | 24 | €31,992 | €22,389 | -€9,603 | -30.0% |
| Current assets | 29/58 | €61,250 | €103,634 | +€42,384 | +69.2% |
| Amounts receivable within one year | 40/41 | €13,052 | €17,189 | +€4,137 | +31.7% |
| Trade receivables | 40 | €7,169 | €17,189 | +€10,020 | +140% |
| Other amounts receivable | 41 | €5,883 | - | -€5,883 | |
| Current investments | 50/53 | €10,000 | - | -€10,000 | |
| Cash at bank and in hand | 54/58 | €37,963 | €85,915 | +€47,953 | +126% |
| Deferred charges and accrued income | 490/1 | €235 | €530 | +€295 | +125% |
| Total equity and liabilities | 10/49 | €94,304 | €129,851 | +€35,547 | +37.7% |
| Equity | 10/15 | €64,462 | €107,077 | +€42,615 | +66.1% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €29,104 | €29,104 | = | 0.0% |
| Distributable reserves | 133 | €29,104 | €29,104 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,359 | €73,974 | +€42,615 | +136% |
| Amounts payable | 17/49 | €29,842 | €22,774 | -€7,068 | -23.7% |
| Amounts payable after more than one year | 17 | €19,602 | €11,446 | -€8,156 | -41.6% |
| Financial debts | 170/4 | €19,602 | €11,446 | -€8,156 | -41.6% |
| Amounts payable within one year | 42/48 | €10,240 | €11,328 | +€1,088 | +10.6% |
| Current portion of amounts payable after more than one year | 42 | €7,806 | €8,156 | +€350 | +4.5% |
| Trade debts | 44 | €1,907 | €2,903 | +€996 | +52.3% |
| Suppliers | 440/4 | €1,907 | €2,903 | +€996 | +52.3% |
| Taxes, remuneration and social security | 45 | - | €189 | +€189 | |
| Taxes | 450/3 | - | €189 | +€189 | |
| Other amounts payable | 47/48 | €527 | €80 | -€447 | -84.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,935 | €9,987 | +€52 | +0.5% |
| Other operating charges | 640/8 | €470 | €353 | -€116 | -24.8% |
| Gross operating margin | 9900 | €52,358 | €66,114 | +€13,756 | +26.3% |
| Operating profit (loss) | 9901 | €41,953 | €55,774 | +€13,820 | +32.9% |
| Financial income | 75/76B | - | €310 | +€310 | |
| Recurring financial income | 75 | - | €310 | +€310 | |
| Financial charges | 65/66B | €1,478 | €1,187 | -€291 | -19.7% |
| Recurring financial charges | 65 | €1,478 | €1,187 | -€291 | -19.7% |
| Profit (loss) for the period before taxes | 9903 | €40,476 | €54,896 | +€14,421 | +35.6% |
| Income taxes | 67/77 | €9,117 | €12,282 | +€3,165 | +34.7% |
| Profit (loss) for the period | 9904 | €31,359 | €42,615 | +€11,256 | +35.9% |
| Profit (loss) for the period to be appropriated | 9905 | €31,359 | €42,615 | +€11,256 | +35.9% |
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 28 October 2026 via checked.be.