CarolineDB: 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.
CarolineDB
Largest movements
- Tangible fixed assets -€12,500
down €12,500 (-26.7%), from €46,826 to €34,326
- Receivables within one year +€7,393
new in 2025: €7,393
of which Trade receivables: +€7,066
- Cash -€4,098
down €4,098 (-100.0%), from €4,098 to €0
mainly Other debts (-€9,928) and Debts after one year (-€9,863)
- Formation expenses -€690
down €690 (-100.0%), from €690 to €0
- Deferred charges and accrued income +€550
new in 2025: €550
- Other debts -€9,928
down €9,928 (-100.0%), from €9,928 to €0
- Debts after one year -€9,863
down €9,863 (-34.8%), from €28,334 to €18,471
- Tax, wage and social debts +€3,650
up €3,650 (+323.1%), from €1,130 to €4,780
of which Taxes: +€3,650
- Profit (loss) carried forward +€3,054
up €3,054, from -€489 to €2,565
- Short-term financial debts +€2,643
new in 2025: €2,643
- Gross operating margin +€17,232
up €17,232 (+380.3%), from €4,531 to €21,763
- Depreciation +€9,521
up €9,521 (+259.5%), from €3,669 to €13,190
- Taxes +€2,732
up €2,732 (+1020.3%), from €268 to €3,000
- Financial charges +€1,423
up €1,423 (+294.3%), from €483 to €1,906
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 | €51,614 | €42,269 | -€9,345 | -18.1% |
| Formation expenses | 20 | €690 | €0 | -€690 | -100.0% |
| Fixed assets | 21/28 | €46,826 | €34,326 | -€12,500 | -26.7% |
| Tangible fixed assets | 22/27 | €46,826 | €34,326 | -€12,500 | -26.7% |
| Furniture and vehicles | 24 | €46,826 | €34,326 | -€12,500 | -26.7% |
| Current assets | 29/58 | €4,098 | €7,943 | +€3,845 | +93.8% |
| Amounts receivable within one year | 40/41 | - | €7,393 | +€7,393 | |
| Trade receivables | 40 | - | €7,066 | +€7,066 | |
| Other amounts receivable | 41 | - | €327 | +€327 | |
| Cash at bank and in hand | 54/58 | €4,098 | €0 | -€4,098 | -100.0% |
| Deferred charges and accrued income | 490/1 | - | €550 | +€550 | |
| Total equity and liabilities | 10/49 | €51,614 | €42,269 | -€9,345 | -18.1% |
| Equity | 10/15 | €2,511 | €5,565 | +€3,054 | +121.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€489 | €2,565 | +€3,054 | |
| Amounts payable | 17/49 | €49,103 | €36,704 | -€12,399 | -25.3% |
| Amounts payable after more than one year | 17 | €28,334 | €18,471 | -€9,863 | -34.8% |
| Financial debts | 170/4 | €28,334 | €18,471 | -€9,863 | -34.8% |
| Amounts payable within one year | 42/48 | €20,714 | €17,770 | -€2,944 | -14.2% |
| Current portion of amounts payable after more than one year | 42 | €9,390 | €9,863 | +€473 | +5.0% |
| Financial debts | 43 | - | €2,643 | +€2,643 | |
| Credit institutions | 430/8 | - | €2,643 | +€2,643 | |
| Trade debts | 44 | €267 | €484 | +€218 | +81.7% |
| Suppliers | 440/4 | €267 | €484 | +€218 | +81.7% |
| Taxes, remuneration and social security | 45 | €1,130 | €4,780 | +€3,650 | +323.1% |
| Taxes | 450/3 | €1,027 | €4,676 | +€3,650 | +355.5% |
| Remuneration and social security | 454/9 | €103 | €103 | +€0 | +0.2% |
| Other amounts payable | 47/48 | €9,928 | €0 | -€9,928 | -100.0% |
| Accrued charges and deferred income | 492/3 | €55 | €463 | +€408 | +745.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,669 | €13,190 | +€9,521 | +259.5% |
| Other operating charges | 640/8 | €600 | €614 | +€14 | +2.3% |
| Gross operating margin | 9900 | €4,531 | €21,763 | +€17,232 | +380.3% |
| Operating profit (loss) | 9901 | €262 | €7,960 | +€7,697 | +2933.5% |
| Financial charges | 65/66B | €483 | €1,906 | +€1,423 | +294.3% |
| Recurring financial charges | 65 | €483 | €1,906 | +€1,423 | +294.3% |
| Profit (loss) for the period before taxes | 9903 | -€221 | €6,053 | +€6,274 | |
| Income taxes | 67/77 | €268 | €3,000 | +€2,732 | +1020.3% |
| Profit (loss) for the period | 9904 | -€489 | €3,054 | +€3,543 | |
| Profit (loss) for the period to be appropriated | 9905 | -€489 | €3,054 | +€3,543 |
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 8 October 2026 via checked.be.