CAROLINE K: 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.
CAROLINE K
Largest movements
- Cash +€2,480
up €2,480 (+75.2%), from €3,300 to €5,781
mainly Trade debts (+€7,141) and Net result for the year (+€2,195)
- Receivables within one year +€992
up €992 (+1,090%), from €91 to €1,083
of which Trade receivables: +€1,083
- Deferred charges and accrued income -€605
no longer reported in 2025 (was €605)
- Trade debts +€7,141
up €7,141 (+1,891%), from €378 to €7,519
- Other debts -€3,728
down €3,728 (-14.8%), from €25,262 to €21,534
- Profit (loss) carried forward +€2,195
up €2,195 (+8.9%), from -€24,677 to -€22,483
- Tax, wage and social debts -€1,644
down €1,644 (-35.8%), from €4,597 to €2,953
of which Taxes: -€2,166
- Short-term financial debts -€1,096
no longer reported in 2025 (was €1,096)
- Depreciation -€1,525
no longer reported in 2025 (was €1,525)
- Staff costs -€1,297
down €1,297 (-78.8%), from €1,646 to €349
- Gross operating margin +€1,128
up €1,128 (+53.5%), from €2,110 to €3,238
- Financial charges +€339
up €339 (+283%), from €120 to €459
- Other operating charges +€291
new in 2025: €291
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 | €9,656 | €12,523 | +€2,867 | +29.7% |
| Fixed assets | 21/28 | €5,660 | €5,660 | +€0 | 0.0% |
| Tangible fixed assets | 22/27 | €5,510 | €5,510 | +€0 | 0.0% |
| Plant, machinery and equipment | 23 | €4,782 | €4,782 | = | 0.0% |
| Furniture and vehicles | 24 | €728 | €728 | +€0 | 0.0% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €3,996 | €6,863 | +€2,867 | +71.7% |
| Amounts receivable within one year | 40/41 | €91 | €1,083 | +€992 | +1,090% |
| Trade receivables | 40 | - | €1,083 | +€1,083 | |
| Other amounts receivable | 41 | €91 | - | -€91 | |
| Cash at bank and in hand | 54/58 | €3,300 | €5,781 | +€2,480 | +75.2% |
| Deferred charges and accrued income | 490/1 | €605 | - | -€605 | |
| Total equity and liabilities | 10/49 | €9,656 | €12,523 | +€2,867 | +29.7% |
| Equity | 10/15 | -€21,677 | -€19,483 | +€2,195 | +10.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,677 | -€22,483 | +€2,195 | +8.9% |
| Amounts payable | 17/49 | €31,333 | €32,006 | +€672 | +2.1% |
| Amounts payable within one year | 42/48 | €31,333 | €32,006 | +€672 | +2.1% |
| Financial debts | 43 | €1,096 | - | -€1,096 | |
| Credit institutions | 430/8 | €1,096 | - | -€1,096 | |
| Trade debts | 44 | €378 | €7,519 | +€7,141 | +1,891% |
| Suppliers | 440/4 | €378 | €7,519 | +€7,141 | +1,891% |
| Taxes, remuneration and social security | 45 | €4,597 | €2,953 | -€1,644 | -35.8% |
| Taxes | 450/3 | €4,584 | €2,419 | -€2,166 | -47.2% |
| Remuneration and social security | 454/9 | €13 | €534 | +€521 | +4,005% |
| Other amounts payable | 47/48 | €25,262 | €21,534 | -€3,728 | -14.8% |
| Remuneration, social security and pensions | 62 | €1,646 | €349 | -€1,297 | -78.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,525 | - | -€1,525 | |
| Other operating charges | 640/8 | - | €291 | +€291 | |
| Gross operating margin | 9900 | €2,110 | €3,238 | +€1,128 | +53.5% |
| Operating profit (loss) | 9901 | -€1,061 | €2,597 | +€3,658 | |
| Financial income | 75/76B | - | €56 | +€56 | |
| Recurring financial income | 75 | - | €56 | +€56 | |
| Financial charges | 65/66B | €120 | €459 | +€339 | +283% |
| Recurring financial charges | 65 | €120 | €459 | +€339 | +283% |
| Profit (loss) for the period before taxes | 9903 | -€1,180 | €2,195 | +€3,375 | |
| Profit (loss) for the period | 9904 | -€1,180 | €2,195 | +€3,375 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,180 | €2,195 | +€3,375 |
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 14 October 2026 via checked.be.