CAROTEC PRECISION: what changed
Two fiscal 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.
CAROTEC PRECISION
Largest movements
- Tangible fixed assets -€5,010
down €5,010 (-26.7%), from €18,766 to €13,756
- Cash +€4,627
up €4,627 (+107.7%), from €4,296 to €8,923
mainly Tax, wage and social debts (+€4,052) and Investment in fixed assets (net) (+€3,655)
- Receivables within one year -€962
down €962 (-48.1%), from €1,999 to €1,037
of which Trade receivables: -€999
- Deferred charges and accrued income +€488
up €488 (+492.3%), from €99 to €587
- Tax, wage and social debts +€4,052
up €4,052 (+127.4%), from €3,181 to €7,232
of which Taxes: +€2,052
- Trade debts +€3,534
up €3,534 (+204.2%), from €1,731 to €5,265
- Debts after one year -€3,263
down €3,263 (-25.0%), from €13,075 to €9,813
- Profit (loss) carried forward -€2,955
down €2,955 (-187.1%), from -€1,579 to -€4,534
- Advances received -€1,395
down €1,395 (-100.0%), from €1,395 to €0
- Gross operating margin +€1,555
up €1,555 (+306.3%), from €508 to €2,063
- Financial charges +€584
up €584 (+240.1%), from €243 to €827
- Other operating charges +€62
up €62 (+14.1%), from €437 to €499
- Depreciation -€52
down €52 (-3.7%), from €1,408 to €1,356
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 | €25,159 | €24,302 | -€857 | -3.4% |
| Fixed assets | 21/28 | €18,766 | €13,756 | -€5,010 | -26.7% |
| Tangible fixed assets | 22/27 | €18,766 | €13,756 | -€5,010 | -26.7% |
| Furniture and vehicles | 24 | €18,766 | €13,756 | -€5,010 | -26.7% |
| Current assets | 29/58 | €6,393 | €10,546 | +€4,153 | +65.0% |
| Amounts receivable within one year | 40/41 | €1,999 | €1,037 | -€962 | -48.1% |
| Trade receivables | 40 | €1,316 | €318 | -€999 | -75.9% |
| Other amounts receivable | 41 | €682 | €719 | +€37 | +5.4% |
| Cash at bank and in hand | 54/58 | €4,296 | €8,923 | +€4,627 | +107.7% |
| Deferred charges and accrued income | 490/1 | €99 | €587 | +€488 | +492.3% |
| Total equity and liabilities | 10/49 | €25,159 | €24,302 | -€857 | -3.4% |
| Equity | 10/15 | €1,421 | -€1,534 | -€2,955 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,579 | -€4,534 | -€2,955 | -187.1% |
| Amounts payable | 17/49 | €23,738 | €25,836 | +€2,098 | +8.8% |
| Amounts payable after more than one year | 17 | €13,075 | €9,813 | -€3,263 | -25.0% |
| Financial debts | 170/4 | €13,075 | €9,813 | -€3,263 | -25.0% |
| Amounts payable within one year | 42/48 | €10,663 | €16,023 | +€5,360 | +50.3% |
| Current portion of amounts payable after more than one year | 42 | €3,112 | €3,263 | +€151 | +4.9% |
| Financial debts | 43 | €141 | €264 | +€123 | +87.0% |
| Credit institutions | 430/8 | €141 | €264 | +€123 | +87.0% |
| Trade debts | 44 | €1,731 | €5,265 | +€3,534 | +204.2% |
| Suppliers | 440/4 | €1,731 | €5,265 | +€3,534 | +204.2% |
| Advances received on contracts in progress | 46 | €1,395 | €0 | -€1,395 | -100.0% |
| Taxes, remuneration and social security | 45 | €3,181 | €7,232 | +€4,052 | +127.4% |
| Taxes | 450/3 | €1,181 | €3,232 | +€2,052 | +173.7% |
| Remuneration and social security | 454/9 | €2,000 | €4,000 | +€2,000 | +100.0% |
| Other amounts payable | 47/48 | €1,104 | €0 | -€1,104 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,408 | €1,356 | -€52 | -3.7% |
| Other operating charges | 640/8 | €437 | €499 | +€62 | +14.1% |
| Non-recurring operating charges | 66A | - | €2,347 | +€2,347 | |
| Gross operating margin | 9900 | €508 | €2,063 | +€1,555 | +306.3% |
| Operating profit (loss) | 9901 | -€1,337 | -€2,138 | -€802 | -60.0% |
| Financial income | 75/76B | €1 | €20 | +€19 | +1812.4% |
| Recurring financial income | 75 | €1 | €20 | +€19 | +1812.4% |
| Financial charges | 65/66B | €243 | €827 | +€584 | +240.1% |
| Recurring financial charges | 65 | €243 | €827 | +€584 | +240.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,579 | -€2,946 | -€1,367 | -86.5% |
| Income taxes | 67/77 | - | €9 | +€9 | |
| Profit (loss) for the period | 9904 | -€1,579 | -€2,955 | -€1,376 | -87.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,579 | -€2,955 | -€1,376 | -87.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.