CAROMA: 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.
CAROMA
Largest movements
- Receivables within one year +€96,441
up €96,441 (+735%), from €13,120 to €109,561
of which Trade receivables: +€98,639
- Cash -€52,780
down €52,780 (-72.1%), from €73,164 to €20,384
mainly Receivables within one year (-€96,441) and Net result for the year (-€26,501)
- Tangible fixed assets -€11,115
down €11,115 (-32.1%), from €34,595 to €23,480
of which Furniture and vehicles: -€10,338
- Other debts +€78,613
up €78,613 (+166%), from €47,263 to €125,876
- Reserves -€26,501
down €26,501 (-65.5%), from €40,433 to €13,932
- Tax, wage and social debts -€16,804
no longer reported in 2025 (was €16,804)
of which Remuneration and social security: -€9,736
- Trade debts -€4,372
down €4,372 (-23.8%), from €18,366 to €13,994
- Gross operating margin -€211,376
down €211,376, from €194,673 to -€16,703
- Staff costs -€177,339
down €177,339, from €173,663 to -€3,676
- Depreciation +€8,789
up €8,789 (+378%), from €2,326 to €11,115
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 | €141,466 | €172,403 | +€30,937 | +21.9% |
| Fixed assets | 21/28 | €35,595 | €24,480 | -€11,115 | -31.2% |
| Tangible fixed assets | 22/27 | €34,595 | €23,480 | -€11,115 | -32.1% |
| Land and buildings | 22 | €4,331 | €3,554 | -€777 | -17.9% |
| Furniture and vehicles | 24 | €30,264 | €19,926 | -€10,338 | -34.2% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €105,871 | €147,923 | +€42,052 | +39.7% |
| Amounts receivable within one year | 40/41 | €13,120 | €109,561 | +€96,441 | +735% |
| Trade receivables | 40 | €10,406 | €109,045 | +€98,639 | +948% |
| Other amounts receivable | 41 | €2,714 | €516 | -€2,198 | -81.0% |
| Cash at bank and in hand | 54/58 | €73,164 | €20,384 | -€52,780 | -72.1% |
| Deferred charges and accrued income | 490/1 | €19,587 | €17,977 | -€1,609 | -8.2% |
| Total equity and liabilities | 10/49 | €141,466 | €172,403 | +€30,937 | +21.9% |
| Equity | 10/15 | €59,033 | €32,532 | -€26,501 | -44.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €40,433 | €13,932 | -€26,501 | -65.5% |
| Distributable reserves | 133 | €40,433 | €13,932 | -€26,501 | -65.5% |
| Amounts payable | 17/49 | €82,432 | €139,870 | +€57,438 | +69.7% |
| Amounts payable within one year | 42/48 | €82,432 | €139,870 | +€57,438 | +69.7% |
| Trade debts | 44 | €18,366 | €13,994 | -€4,372 | -23.8% |
| Suppliers | 440/4 | €18,366 | €13,994 | -€4,372 | -23.8% |
| Taxes, remuneration and social security | 45 | €16,804 | - | -€16,804 | |
| Taxes | 450/3 | €7,068 | - | -€7,068 | |
| Remuneration and social security | 454/9 | €9,736 | - | -€9,736 | |
| Other amounts payable | 47/48 | €47,263 | €125,876 | +€78,613 | +166% |
| Non-recurring operating income | 76A | €27,560 | €2,792 | -€24,769 | -89.9% |
| Remuneration, social security and pensions | 62 | €173,663 | -€3,676 | -€177,339 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,326 | €11,115 | +€8,789 | +378% |
| Other operating charges | 640/8 | €2,774 | €2,223 | -€550 | -19.8% |
| Non-recurring operating charges | 66A | €7,942 | - | -€7,942 | |
| Gross operating margin | 9900 | €194,673 | -€16,703 | -€211,376 | |
| Operating profit (loss) | 9901 | €7,969 | -€26,365 | -€34,334 | |
| Financial income | 75/76B | €1 | €8 | +€7 | +485% |
| Recurring financial income | 75 | €1 | €8 | +€7 | +485% |
| Financial charges | 65/66B | €326 | €144 | -€182 | -55.8% |
| Recurring financial charges | 65 | €326 | €144 | -€182 | -55.8% |
| Profit (loss) for the period before taxes | 9903 | €7,645 | -€26,501 | -€34,145 | |
| Income taxes | 67/77 | €286 | - | -€286 | |
| Profit (loss) for the period | 9904 | €7,359 | -€26,501 | -€33,860 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,359 | -€26,501 | -€33,860 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.