CAROLO CONSULT: 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.
CAROLO CONSULT
Largest movements
- Receivables within one year +€5,239
up €5,239 (+6.5%), from €80,605 to €85,844
of which Other amounts receivable: +€5,439
- Cash +€1,459
up €1,459 (+66.9%), from €2,182 to €3,641
mainly Net result for the year (+€5,220) and Tax, wage and social debts (+€1,383)
- Profit (loss) carried forward +€5,220
up €5,220 (+7.7%), from €67,478 to €72,698
- Tax, wage and social debts +€1,383
up €1,383 (+79.3%), from €1,745 to €3,128
- Gross operating margin +€2,596
up €2,596 (+375%), from €693 to €3,289
- Taxes +€688
up €688 (+56.2%), from €1,225 to €1,913
- Depreciation -€343
down €343 (-78.4%), from €438 to €95
- Financial income -€238
down €238 (-5.0%), from €4,743 to €4,505
- Other operating charges +€203
up €203 (+105%), from €193 to €396
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 | €82,883 | €89,486 | +€6,603 | +8.0% |
| Fixed assets | 21/28 | €95 | €0 | -€95 | -100% |
| Tangible fixed assets | 22/27 | €95 | €0 | -€95 | -100% |
| Furniture and vehicles | 24 | €95 | €0 | -€95 | -100% |
| Current assets | 29/58 | €82,788 | €89,486 | +€6,698 | +8.1% |
| Amounts receivable within one year | 40/41 | €80,605 | €85,844 | +€5,239 | +6.5% |
| Trade receivables | 40 | €200 | €0 | -€200 | -100% |
| Other amounts receivable | 41 | €80,405 | €85,844 | +€5,439 | +6.8% |
| Cash at bank and in hand | 54/58 | €2,182 | €3,641 | +€1,459 | +66.9% |
| Total equity and liabilities | 10/49 | €82,883 | €89,486 | +€6,603 | +8.0% |
| Equity | 10/15 | €81,138 | €86,357 | +€5,220 | +6.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,259 | €1,259 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,259 | €1,259 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,259 | €0 | -€1,259 | -100% |
| Other | 1319 | - | €1,259 | +€1,259 | |
| Profit (loss) carried forward | 14 | €67,478 | €72,698 | +€5,220 | +7.7% |
| Amounts payable | 17/49 | €1,745 | €3,128 | +€1,383 | +79.3% |
| Amounts payable within one year | 42/48 | €1,745 | €3,128 | +€1,383 | +79.3% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €1,745 | €3,128 | +€1,383 | +79.3% |
| Taxes | 450/3 | €1,745 | €3,128 | +€1,383 | +79.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €438 | €95 | -€343 | -78.4% |
| Other operating charges | 640/8 | €193 | €396 | +€203 | +105% |
| Gross operating margin | 9900 | €693 | €3,289 | +€2,596 | +375% |
| Operating profit (loss) | 9901 | €62 | €2,798 | +€2,736 | +4,409% |
| Financial income | 75/76B | €4,743 | €4,505 | -€238 | -5.0% |
| Recurring financial income | 75 | €4,743 | €4,505 | -€238 | -5.0% |
| Financial charges | 65/66B | €310 | €170 | -€140 | -45.1% |
| Recurring financial charges | 65 | €310 | €170 | -€140 | -45.1% |
| Profit (loss) for the period before taxes | 9903 | €4,494 | €7,133 | +€2,638 | +58.7% |
| Income taxes | 67/77 | €1,225 | €1,913 | +€688 | +56.2% |
| Profit (loss) for the period | 9904 | €3,270 | €5,220 | +€1,950 | +59.6% |
| Profit (loss) for the period to be appropriated | 9905 | €3,270 | €5,220 | +€1,950 | +59.6% |
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 23 October 2026 via checked.be.