CARONICK: 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.
CARONICK
Largest movements
- Tangible fixed assets +€254,382
up €254,382 (+67.8%), from €375,143 to €629,525
of which Land and buildings: +€283,194
- Receivables after one year -€41,595
no longer reported in 2025 (was €41,595)
of which Other amounts receivable: -€25,000
- Receivables within one year +€32,683
new in 2025: €32,683
of which Other amounts receivable: +€20,000
- Financial fixed assets +€28,000
new in 2025: €28,000
- Reserves +€183,618
up €183,618 (+437.2%), from €42,000 to €225,618
of which Tax-exempt reserves: +€223,618
- Provisions +€78,694
new in 2025: €78,694
- Current portion of long-term debt +€8,547
up €8,547 (+45.6%), from €18,734 to €27,282
- Gross operating margin +€273,487
up €273,487 (+772.9%), from €35,386 to €308,872
- Turnover +€129,049
new in 2025: €129,049
- Purchases and services +€82,489
new in 2025: €82,489
- Taxes +€15,906
up €15,906 (+149.6%), from €10,629 to €26,535
- Financial charges +€5,650
up €5,650 (+225.7%), from €2,503 to €8,153
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 | €456,610 | €725,486 | +€268,877 | +58.9% |
| Fixed assets | 21/28 | €375,143 | €657,525 | +€282,382 | +75.3% |
| Tangible fixed assets | 22/27 | €375,143 | €629,525 | +€254,382 | +67.8% |
| Land and buildings | 22 | €316,774 | €599,968 | +€283,194 | +89.4% |
| Plant, machinery and equipment | 23 | €50,914 | - | -€50,914 | |
| Furniture and vehicles | 24 | - | €29,557 | +€29,557 | |
| Other tangible fixed assets | 26 | €7,454 | - | -€7,454 | |
| Financial fixed assets | 28 | - | €28,000 | +€28,000 | |
| Current assets | 29/58 | €81,467 | €67,961 | -€13,506 | -16.6% |
| Amounts receivable after more than one year | 29 | €41,595 | - | -€41,595 | |
| Trade receivables | 290 | €16,595 | - | -€16,595 | |
| Other amounts receivable | 291 | €25,000 | - | -€25,000 | |
| Amounts receivable within one year | 40/41 | - | €32,683 | +€32,683 | |
| Trade receivables | 40 | - | €12,683 | +€12,683 | |
| Other amounts receivable | 41 | - | €20,000 | +€20,000 | |
| Cash at bank and in hand | 54/58 | €39,872 | €35,279 | -€4,594 | -11.5% |
| Total equity and liabilities | 10/49 | €456,610 | €725,486 | +€268,877 | +58.9% |
| Equity | 10/15 | €328,858 | €512,910 | +€184,052 | +56.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €42,000 | €225,618 | +€183,618 | +437.2% |
| Non-distributable reserves | 130/1 | €40,000 | €2,000 | -€38,000 | -95.0% |
| Reserves not available under the articles | 1311 | - | €2,000 | +€2,000 | |
| Other | 1319 | €40,000 | - | -€40,000 | |
| Tax-exempt reserves | 132 | - | €223,618 | +€223,618 | |
| Distributable reserves | 133 | €2,000 | - | -€2,000 | |
| Profit (loss) carried forward | 14 | €266,858 | €267,292 | +€434 | +0.2% |
| Provisions and deferred taxes | 16 | - | €78,694 | +€78,694 | |
| Deferred taxes | 168 | - | €78,694 | +€78,694 | |
| Amounts payable | 17/49 | €127,752 | €133,882 | +€6,131 | +4.8% |
| Amounts payable after more than one year | 17 | €72,264 | €67,325 | -€4,940 | -6.8% |
| Financial debts | 170/4 | €72,264 | €67,325 | -€4,940 | -6.8% |
| Amounts payable within one year | 42/48 | €55,487 | €66,558 | +€11,071 | +20.0% |
| Current portion of amounts payable after more than one year | 42 | €18,734 | €27,282 | +€8,547 | +45.6% |
| Trade debts | 44 | €2,395 | €2,312 | -€83 | -3.5% |
| Suppliers | 440/4 | €2,395 | €2,312 | -€83 | -3.5% |
| Taxes, remuneration and social security | 45 | €5,358 | €2,964 | -€2,394 | -44.7% |
| Taxes | 450/3 | €5,358 | €2,964 | -€2,394 | -44.7% |
| Other amounts payable | 47/48 | €29,000 | €34,000 | +€5,000 | +17.2% |
| Turnover | 70 | - | €129,049 | +€129,049 | |
| Non-recurring operating income | 76A | - | €262,312 | +€262,312 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €82,489 | +€82,489 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,427 | €9,256 | +€4,829 | +109.1% |
| Other operating charges | 640/8 | €1,820 | €2,182 | +€362 | +19.9% |
| Gross operating margin | 9900 | €35,386 | €308,872 | +€273,487 | +772.9% |
| Operating profit (loss) | 9901 | €29,138 | €297,434 | +€268,297 | +920.8% |
| Financial charges | 65/66B | €2,503 | €8,153 | +€5,650 | +225.7% |
| Recurring financial charges | 65 | €2,503 | €8,153 | +€5,650 | +225.7% |
| Profit (loss) for the period before taxes | 9903 | €26,635 | €289,281 | +€262,646 | +986.1% |
| Transfer to deferred taxes | 680 | - | €78,694 | +€78,694 | |
| Income taxes | 67/77 | €10,629 | €26,535 | +€15,906 | +149.6% |
| Profit (loss) for the period | 9904 | €16,006 | €184,052 | +€168,047 | +1049.9% |
| Transfer to tax-exempt reserves | 689 | - | €183,618 | +€183,618 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,006 | €434 | -€15,572 | -97.3% |
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 9 October 2026 via checked.be.