Carophil: 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.
Carophil
Largest movements
- Receivables within one year +€31,895
up €31,895 (+14.6%), from €218,437 to €250,332
- Cash -€27,330
down €27,330 (-19.8%), from €138,337 to €111,006
mainly Receivables within one year (-€31,895) and Accrued charges and deferred income (-€387)
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€1,802
down €1,802 (-77.9%), from -€2,314 to -€4,116
- Depreciation -€1,029
down €1,029 (-66.8%), from €1,542 to €512
- Financial income +€780
up €780 (+6.4%), from €12,267 to €13,047
- Other operating charges +€172
up €172 (+3.4%), from €5,019 to €5,192
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 | €357,705 | €361,757 | +€4,052 | +1.1% |
| Fixed assets | 21/28 | €932 | €419 | -€512 | -55.0% |
| Tangible fixed assets | 22/27 | €932 | €419 | -€512 | -55.0% |
| Land and buildings | 22 | €932 | €419 | -€512 | -55.0% |
| Current assets | 29/58 | €356,773 | €361,338 | +€4,564 | +1.3% |
| Amounts receivable within one year | 40/41 | €218,437 | €250,332 | +€31,895 | +14.6% |
| Other amounts receivable | 41 | €218,437 | €250,332 | +€31,895 | +14.6% |
| Cash at bank and in hand | 54/58 | €138,337 | €111,006 | -€27,330 | -19.8% |
| Total equity and liabilities | 10/49 | €357,705 | €361,757 | +€4,052 | +1.1% |
| Equity | 10/15 | €355,227 | €357,343 | +€2,116 | +0.6% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €14,465 | €14,465 | = | 0.0% |
| Distributable reserves | 133 | €14,465 | €14,465 | = | 0.0% |
| Profit (loss) carried forward | 14 | €322,212 | €324,328 | +€2,116 | +0.7% |
| Amounts payable | 17/49 | €2,479 | €4,414 | +€1,936 | +78.1% |
| Amounts payable within one year | 42/48 | €2,091 | €4,414 | +€2,323 | +111% |
| Trade debts | 44 | €944 | €2,260 | +€1,316 | +139% |
| Suppliers | 440/4 | €944 | €2,260 | +€1,316 | +139% |
| Taxes, remuneration and social security | 45 | €1,147 | €2,154 | +€1,007 | +87.7% |
| Taxes | 450/3 | €1,147 | €2,154 | +€1,007 | +87.7% |
| Accrued charges and deferred income | 492/3 | €387 | - | -€387 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,542 | €512 | -€1,029 | -66.8% |
| Other operating charges | 640/8 | €5,019 | €5,192 | +€172 | +3.4% |
| Gross operating margin | 9900 | -€2,314 | -€4,116 | -€1,802 | -77.9% |
| Operating profit (loss) | 9901 | -€8,875 | -€9,820 | -€945 | -10.7% |
| Financial income | 75/76B | €12,267 | €13,047 | +€780 | +6.4% |
| Recurring financial income | 75 | €12,267 | €13,047 | +€780 | +6.4% |
| Financial charges | 65/66B | €17 | - | -€17 | |
| Recurring financial charges | 65 | €17 | - | -€17 | |
| Profit (loss) for the period before taxes | 9903 | €3,375 | €3,227 | -€148 | -4.4% |
| Income taxes | 67/77 | €1,147 | €1,110 | -€37 | -3.2% |
| Profit (loss) for the period | 9904 | €2,227 | €2,116 | -€111 | -5.0% |
| Profit (loss) for the period to be appropriated | 9905 | €2,227 | €2,116 | -€111 | -5.0% |
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.