Caroma Advisory: what changed
Caroma Advisory
Largest movements
- Receivables within one year +€16,671
up €16,671 (+94.5%), from €17,637 to €34,308
of which Other amounts receivable: +€12,106
- Cash +€11,588
up €11,588 (+18.1%), from €63,882 to €75,470
mainly Net result for the year (+€38,165) and Depreciation (+€9,404)
- Tangible fixed assets -€9,404
down €9,404 (-46.7%), from €20,145 to €10,742
- Profit (loss) carried forward +€38,165
up €38,165 (+53.0%), from €72,041 to €110,206
- Accrued charges and deferred income -€19,179
no longer reported in 2025 (was €19,179)
- Trade debts +€1,644
up €1,644 (+457%), from €360 to €2,004
- Tax, wage and social debts -€1,480
down €1,480 (-43.8%), from €3,377 to €1,897
of which Remuneration and social security: -€2,500
- Gross operating margin -€41,193
down €41,193 (-40.4%), from €101,994 to €60,802
- Taxes -€8,184
down €8,184 (-40.8%), from €20,082 to €11,897
- Depreciation +€1,338
up €1,338 (+16.6%), from €8,065 to €9,404
- Other operating charges -€1,032
down €1,032 (-61.8%), from €1,670 to €638
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €102,957 | €122,107 | +€19,150 | +18.6% |
| Fixed assets | 21/28 | €20,145 | €10,742 | -€9,404 | -46.7% |
| Tangible fixed assets | 22/27 | €20,145 | €10,742 | -€9,404 | -46.7% |
| Furniture and vehicles | 24 | €20,145 | €10,742 | -€9,404 | -46.7% |
| Current assets | 29/58 | €82,812 | €111,366 | +€28,553 | +34.5% |
| Amounts receivable within one year | 40/41 | €17,637 | €34,308 | +€16,671 | +94.5% |
| Trade receivables | 40 | €16,468 | €21,034 | +€4,566 | +27.7% |
| Other amounts receivable | 41 | €1,168 | €13,274 | +€12,106 | +1,036% |
| Cash at bank and in hand | 54/58 | €63,882 | €75,470 | +€11,588 | +18.1% |
| Deferred charges and accrued income | 490/1 | €1,293 | €1,588 | +€294 | +22.8% |
| Total equity and liabilities | 10/49 | €102,957 | €122,107 | +€19,150 | +18.6% |
| Equity | 10/15 | €80,041 | €118,206 | +€38,165 | +47.7% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €72,041 | €110,206 | +€38,165 | +53.0% |
| Amounts payable | 17/49 | €22,917 | €3,901 | -€19,015 | -83.0% |
| Amounts payable within one year | 42/48 | €3,737 | €3,901 | +€164 | +4.4% |
| Trade debts | 44 | €360 | €2,004 | +€1,644 | +457% |
| Suppliers | 440/4 | €360 | €2,004 | +€1,644 | +457% |
| Taxes, remuneration and social security | 45 | €3,377 | €1,897 | -€1,480 | -43.8% |
| Taxes | 450/3 | €877 | €1,897 | +€1,020 | +116% |
| Remuneration and social security | 454/9 | €2,500 | - | -€2,500 | |
| Accrued charges and deferred income | 492/3 | €19,179 | - | -€19,179 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,065 | €9,404 | +€1,338 | +16.6% |
| Other operating charges | 640/8 | €1,670 | €638 | -€1,032 | -61.8% |
| Non-recurring operating charges | 66A | - | €328 | +€328 | |
| Gross operating margin | 9900 | €101,994 | €60,802 | -€41,193 | -40.4% |
| Operating profit (loss) | 9901 | €92,259 | €50,432 | -€41,827 | -45.3% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €136 | €370 | +€234 | +172% |
| Recurring financial charges | 65 | €136 | €370 | +€234 | +172% |
| Profit (loss) for the period before taxes | 9903 | €92,122 | €50,062 | -€42,060 | -45.7% |
| Income taxes | 67/77 | €20,082 | €11,897 | -€8,184 | -40.8% |
| Profit (loss) for the period | 9904 | €72,041 | €38,165 | -€33,876 | -47.0% |
| Profit (loss) for the period to be appropriated | 9905 | €72,041 | €38,165 | -€33,876 | -47.0% |
Next steps
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 7 November 2026 via checked.be.