Caroline: what changed
What changed
Caroline
NACE 14.210, Manufacture of outerwear
filed annual accounts (NBB)
Net result for the year
€2.7m
2024 · €2.5m+€205,807
Equity
€7.2m
2024 · €4.9m+€2.3m
Cash
€2.2m
2024 · €1.4m+€873,343
Balance sheet total
€14.6m
2024 · €11.6m+€3.0m
Largest movements
Assets
- Current investments +€2.0m
up €2.0m (+133%), from €1.5m to €3.5m
- Cash +€873,343
up €873,343 (+64.4%), from €1.4m to €2.2m
mainly Net result for the year (+€2.7m) and Trade debts (+€1.2m)
- Deferred charges and accrued income -€363,688
down €363,688 (-39.8%), from €912,795 to €549,106
- Receivables within one year +€361,869
up €361,869 (+8.6%), from €4.2m to €4.5m
of which Other amounts receivable: +€672,884
- Stocks and contracts +€274,741
up €274,741 (+9.6%), from €2.9m to €3.1m
Equity and liabilities
- Reserves +€2.3m
up €2.3m (+71.0%), from €3.3m to €5.6m
of which Distributable reserves: +€2.3m
- Trade debts +€1.2m
up €1.2m (+27.4%), from €4.6m to €5.8m
- Tax, wage and social debts -€354,403
down €354,403 (-31.8%), from €1.1m to €758,450
of which Taxes: -€345,461
- Other debts -€241,791
down €241,791 (-23.3%), from €1.0m to €795,731
Income statement
- Turnover +€2.4m
up €2.4m (+9.9%), from €24.5m to €26.9m
- Goods and materials +€873,794
up €873,794 (+6.3%), from €13.8m to €14.7m
of which Purchases: +€788,834
- Services and other goods +€786,285
up €786,285 (+12.1%), from €6.5m to €7.3m
- Other operating charges -€388,122
down €388,122 (-87.7%), from €442,394 to €54,273
- Write-downs +€371,505
up €371,505, from -€365,584 to €5,921
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€2.5m
Turnover
+€2.4m
Other operating income
-€162,318
Goods and materials
-€873,794
Services and other goods
-€786,285
Staff costs
+€12,141
Depreciation
+€20,004
Write-downs
-€371,505
Other operating charges
+€388,122
Other operating items
+€103,425
Financial income
-€336,330
Financial charges
+€4,372
Taxes
-€219,853
Result 2025
€2.7m
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€3.4m
Investment
-€2.2m
Financing
-€350,000
Cash 2024
€1.4m
From operations (derived)
+€3.4m
Net result for the year
+€2.7m
Depreciation
+€313,165
Stocks and contracts
-€274,741
Receivables within one year
-€361,869
Deferred charges and accrued income
+€363,688
Trade debts
+€1.2m
Tax, wage and social debts
-€354,403
Other debts
-€241,791
Investment (derived)
-€2.2m
Investment in fixed assets (net)
-€151,868
Current investments
-€2.0m
Financing
-€350,000
Contributions, distributions and other
-€350,000
Cash 2025
€2.2m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €11,605,698 | €14,597,127 | +€3.0m | +25.8% |
| Fixed assets | 21/28 | €764,512 | €603,216 | -€161,297 | -21.1% |
| Intangible fixed assets | 21 | €244,968 | €179,740 | -€65,227 | -26.6% |
| Tangible fixed assets | 22/27 | €519,135 | €423,065 | -€96,069 | -18.5% |
| Plant, machinery and equipment | 23 | €227,717 | €160,534 | -€67,183 | -29.5% |
| Furniture and vehicles | 24 | €182,841 | €182,942 | +€101 | +0.1% |
| Other tangible fixed assets | 26 | €108,577 | €79,590 | -€28,987 | -26.7% |
| Financial fixed assets | 28 | €410 | €410 | = | 0.0% |
| Other financial fixed assets | 284/8 | €410 | €410 | = | 0.0% |
| Shares | 284 | €410 | €410 | = | 0.0% |
| Current assets | 29/58 | €10,841,186 | €13,993,911 | +€3.2m | +29.1% |
| Stocks and contracts in progress | 3 | €2,874,011 | €3,148,752 | +€274,741 | +9.6% |
| Stocks | 30/36 | €2,874,011 | €3,148,752 | +€274,741 | +9.6% |
| Raw materials and consumables | 30/31 | €474,780 | €433,459 | -€41,321 | -8.7% |
| Work in progress | 32 | €704,282 | €857,966 | +€153,684 | +21.8% |
| Finished goods | 33 | €836,192 | €808,902 | -€27,290 | -3.3% |
| Goods purchased for resale | 34 | €858,757 | €1,048,425 | +€189,669 | +22.1% |
| Amounts receivable within one year | 40/41 | €4,185,392 | €4,547,260 | +€361,869 | +8.6% |
| Trade receivables | 40 | €1,862,013 | €1,550,998 | -€311,015 | -16.7% |
| Other amounts receivable | 41 | €2,323,378 | €2,996,262 | +€672,884 | +29.0% |
| Current investments | 50/53 | €1,511,839 | €3,518,300 | +€2.0m | +133% |
| Other investments | 51/53 | €1,511,839 | €3,518,300 | +€2.0m | +133% |
| Cash at bank and in hand | 54/58 | €1,357,149 | €2,230,492 | +€873,343 | +64.4% |
| Deferred charges and accrued income | 490/1 | €912,795 | €549,106 | -€363,688 | -39.8% |
| Total equity and liabilities | 10/49 | €11,605,698 | €14,597,127 | +€3.0m | +25.8% |
| Equity | 10/15 | €4,898,919 | €7,237,234 | +€2.3m | +47.7% |
| Contributions | 10/11 | €1,603,641 | €1,603,641 | = | 0.0% |
| Capital | 10 | €1,603,641 | €1,603,641 | = | 0.0% |
| Issued capital | 100 | €1,603,641 | €1,603,641 | = | 0.0% |
| Reserves | 13 | €3,295,278 | €5,633,593 | +€2.3m | +71.0% |
| Non-distributable reserves | 130/1 | €164,498 | €164,498 | = | 0.0% |
| Legal reserve | 130 | €160,364 | €160,364 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,134 | €4,134 | = | 0.0% |
| Tax-exempt reserves | 132 | €79,474 | €79,474 | = | 0.0% |
| Distributable reserves | 133 | €3,051,305 | €5,389,620 | +€2.3m | +76.6% |
| Amounts payable | 17/49 | €6,706,779 | €7,359,893 | +€653,114 | +9.7% |
| Amounts payable within one year | 42/48 | €6,706,779 | €7,359,893 | +€653,114 | +9.7% |
| Trade debts | 44 | €4,556,404 | €5,805,712 | +€1.2m | +27.4% |
| Suppliers | 440/4 | €4,556,404 | €5,805,712 | +€1.2m | +27.4% |
| Taxes, remuneration and social security | 45 | €1,112,853 | €758,450 | -€354,403 | -31.8% |
| Taxes | 450/3 | €630,083 | €284,621 | -€345,461 | -54.8% |
| Remuneration and social security | 454/9 | €482,770 | €473,828 | -€8,942 | -1.9% |
| Other amounts payable | 47/48 | €1,037,523 | €795,731 | -€241,791 | -23.3% |
| Operating income | 70/76A | €26,610,234 | €28,979,170 | +€2.4m | +8.9% |
| Turnover | 70 | €24,467,098 | €26,894,927 | +€2.4m | +9.9% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | €22,588 | €126,394 | +€103,805 | +460% |
| Other operating income | 74 | €2,117,089 | €1,954,770 | -€162,318 | -7.7% |
| Non-recurring operating income | 76A | €3,460 | €3,080 | -€380 | -11.0% |
| Operating charges | 60/66A | €23,768,416 | €25,379,733 | +€1.6m | +6.8% |
| Goods for resale, raw materials and consumables | 60 | €13,796,942 | €14,670,736 | +€873,794 | +6.3% |
| Purchases | 600/8 | €14,030,249 | €14,819,084 | +€788,834 | +5.6% |
| Change in stocks: decrease (increase) | 609 | -€233,308 | -€148,348 | +€84,960 | +36.4% |
| Services and other goods | 61 | €6,500,368 | €7,286,653 | +€786,285 | +12.1% |
| Remuneration, social security and pensions | 62 | €3,061,127 | €3,048,985 | -€12,141 | -0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €333,169 | €313,165 | -€20,004 | -6.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€365,584 | €5,921 | +€371,505 | |
| Other operating charges | 640/8 | €442,394 | €54,273 | -€388,122 | -87.7% |
| Operating profit (loss) | 9901 | €2,841,818 | €3,599,437 | +€757,618 | +26.7% |
| Financial income | 75/76B | €550,500 | €214,170 | -€336,330 | -61.1% |
| Recurring financial income | 75 | €550,500 | €214,170 | -€336,330 | -61.1% |
| Income from financial fixed assets | 750 | - | €117 | +€117 | |
| Income from current assets | 751 | €107,946 | €95,428 | -€12,518 | -11.6% |
| Other financial income | 752/9 | €442,553 | €118,625 | -€323,928 | -73.2% |
| Financial charges | 65/66B | €282,545 | €278,173 | -€4,372 | -1.5% |
| Recurring financial charges | 65 | €282,545 | €278,169 | -€4,376 | -1.5% |
| Debt charges | 650 | €31,470 | €16,060 | -€15,410 | -49.0% |
| Write-downs on current assets other than stocks, contracts in progress and trade receivables: additions (reversals) | 651 | €1,572 | €602 | -€970 | -61.7% |
| Other financial charges | 652/9 | €249,504 | €261,508 | +€12,004 | +4.8% |
| Non-recurring financial charges | 66B | - | €3 | +€3 | |
| Profit (loss) for the period before taxes | 9903 | €3,109,773 | €3,535,433 | +€425,661 | +13.7% |
| Income taxes | 67/77 | €627,265 | €847,119 | +€219,853 | +35.0% |
| Taxes | 670/3 | €630,155 | €847,119 | +€216,964 | +34.4% |
| Tax adjustments and reversals of tax provisions | 77 | €2,890 | - | -€2,890 | |
| Profit (loss) for the period | 9904 | €2,482,507 | €2,688,315 | +€205,807 | +8.3% |
| Profit (loss) for the period to be appropriated | 9905 | €2,482,507 | €2,688,315 | +€205,807 | +8.3% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.