CARYA INVEST: 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.
What changed
CARYA INVEST
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€2.2m
2024 · €525,881+€1.6m
Equity
€3.7m
2024 · €3.5m+€168,015
Cash
€46,531
2024 · €9,012+€37,519
Balance sheet total
€15.3m
2024 · €8.8m+€6.5m
Largest movements
Assets
- Financial fixed assets +€6.8m
up €6.8m (+95.8%), from €7.1m to €13.8m
- Receivables within one year -€281,740
down €281,740 (-16.2%), from €1.7m to €1.5m
of which Trade receivables: -€626,345
Equity and liabilities
- Debts after one year +€5.0m
up €5.0m (+251%), from €2.0m to €7.0m
- Other debts +€1.1m
up €1.1m (+50.0%), from €2.2m to €3.3m
- Current portion of long-term debt +€600,000
up €600,000 (+143%), from €419,167 to €1.0m
- Trade debts -€367,465
down €367,465 (-71.3%), from €515,575 to €148,110
- Reserves +€168,015
up €168,015 (+5.4%), from €3.1m to €3.3m
of which Distributable reserves: +€168,015
Income statement
- Financial income +€2.1m
up €2.1m (+2,990%), from €68,877 to €2.1m
- Turnover -€377,833
down €377,833 (-13.4%), from €2.8m to €2.4m
- Taxes -€118,985
down €118,985 (-57.1%), from €208,408 to €89,423
of which Taxes: -€184,149
- Services and other goods +€79,768
up €79,768 (+12.6%), from €634,987 to €714,755
- Financial charges +€79,479
up €79,479 (+33.1%), from €240,132 to €319,610
of which Financial charges: +€79,479
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.
Result 2024
€525,881
Turnover
-€377,833
Other operating income
-€28,768
Goods and materials
-€24,983
Services and other goods
-€79,768
Staff costs
+€55,198
Other operating charges
-€369
Financial income
+€2.1m
Financial charges
-€79,479
Taxes
+€118,985
Result 2025
€2.2m
raises the resultlowers the result
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.
From operations
+€3.2m
Investment
-€6.7m
Financing
+€3.6m
Cash 2024
€9,012
From operations (derived)
+€3.2m
Net result for the year
+€2.2m
Receivables within one year
+€281,740
Deferred charges and accrued income
-€27,099
Trade debts
-€367,465
Tax, wage and social debts
-€10,048
Other debts
+€1.1m
Accrued charges and deferred income
+€53,729
Investment (derived)
-€6.7m
Investment in fixed assets (net)
-€6.8m
Current investments
+€5,320
Financing
+€3.6m
Debts after one year
+€5.0m
Current portion of long-term debt
+€600,000
Contributions, distributions and other
-€2.0m
Cash 2025
€46,531
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,810,123 | €15,342,507 | +€6.5m | +74.1% |
| Fixed assets | 21/28 | €7,052,381 | €13,807,207 | +€6.8m | +95.8% |
| Financial fixed assets | 28 | €7,052,381 | €13,807,207 | +€6.8m | +95.8% |
| Affiliated companies | 280/1 | €7,052,381 | €13,807,207 | +€6.8m | +95.8% |
| Participating interests | 280 | €5,751,108 | €12,241,176 | +€6.5m | +113% |
| Amounts receivable | 281 | €1,301,273 | €1,566,031 | +€264,758 | +20.3% |
| Current assets | 29/58 | €1,757,741 | €1,535,300 | -€222,441 | -12.7% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €1,740,102 | €1,458,363 | -€281,740 | -16.2% |
| Trade receivables | 40 | €952,054 | €325,708 | -€626,345 | -65.8% |
| Other amounts receivable | 41 | €788,049 | €1,132,654 | +€344,606 | +43.7% |
| Current investments | 50/53 | €7,485 | €2,164 | -€5,320 | -71.1% |
| Other investments | 51/53 | €7,485 | €2,164 | -€5,320 | -71.1% |
| Cash at bank and in hand | 54/58 | €9,012 | €46,531 | +€37,519 | +416% |
| Deferred charges and accrued income | 490/1 | €1,142 | €28,241 | +€27,099 | +2,373% |
| Total equity and liabilities | 10/49 | €8,810,123 | €15,342,507 | +€6.5m | +74.1% |
| Equity | 10/15 | €3,521,065 | €3,689,079 | +€168,015 | +4.8% |
| Contributions | 10/11 | €275,000 | €275,000 | = | 0.0% |
| Revaluation surpluses | 12 | €156,583 | €156,583 | = | 0.0% |
| Reserves | 13 | €3,089,482 | €3,257,496 | +€168,015 | +5.4% |
| Tax-exempt reserves | 132 | €0 | - | = | |
| Distributable reserves | 133 | €3,089,482 | €3,257,496 | +€168,015 | +5.4% |
| Amounts payable | 17/49 | €5,289,058 | €11,653,428 | +€6.4m | +120% |
| Amounts payable after more than one year | 17 | €1,988,333 | €6,969,167 | +€5.0m | +251% |
| Financial debts | 170/4 | €1,988,333 | €6,969,167 | +€5.0m | +251% |
| Credit institutions | 173 | €988,333 | €5,969,167 | +€5.0m | +504% |
| Other loans | 174 | €1,000,000 | €1,000,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €3,297,017 | €4,626,825 | +€1.3m | +40.3% |
| Current portion of amounts payable after more than one year | 42 | €419,167 | €1,019,167 | +€600,000 | +143% |
| Trade debts | 44 | €515,575 | €148,110 | -€367,465 | -71.3% |
| Suppliers | 440/4 | €515,575 | €148,110 | -€367,465 | -71.3% |
| Taxes, remuneration and social security | 45 | €148,372 | €138,324 | -€10,048 | -6.8% |
| Taxes | 450/3 | €15,077 | €55,967 | +€40,891 | +271% |
| Remuneration and social security | 454/9 | €133,295 | €82,357 | -€50,938 | -38.2% |
| Other amounts payable | 47/48 | €2,213,904 | €3,321,224 | +€1.1m | +50.0% |
| Accrued charges and deferred income | 492/3 | €3,707 | €57,436 | +€53,729 | +1,449% |
| Operating income | 70/76A | €2,877,544 | €2,470,943 | -€406,601 | -14.1% |
| Turnover | 70 | €2,827,111 | €2,449,278 | -€377,833 | -13.4% |
| Other operating income | 74 | €50,433 | €21,665 | -€28,768 | -57.0% |
| Operating charges | 60/66A | €1,972,000 | €2,021,921 | +€49,921 | +2.5% |
| Goods for resale, raw materials and consumables | 60 | €606,264 | €631,246 | +€24,983 | +4.1% |
| Purchases | 600/8 | €606,264 | €631,246 | +€24,983 | +4.1% |
| Services and other goods | 61 | €634,987 | €714,755 | +€79,768 | +12.6% |
| Remuneration, social security and pensions | 62 | €729,877 | €674,679 | -€55,198 | -7.6% |
| Other operating charges | 640/8 | €873 | €1,242 | +€369 | +42.2% |
| Operating profit (loss) | 9901 | €905,544 | €449,022 | -€456,522 | -50.4% |
| Financial income | 75/76B | €68,877 | €2,128,026 | +€2.1m | +2,990% |
| Recurring financial income | 75 | €68,877 | €2,128,026 | +€2.1m | +2,990% |
| Income from financial fixed assets | 750 | €59,368 | €2,073,895 | +€2.0m | +3,393% |
| Income from current assets | 751 | €9,329 | €52,694 | +€43,366 | +465% |
| Other financial income | 752/9 | €180 | €1,436 | +€1,256 | +698% |
| Financial charges | 65/66B | €240,132 | €319,610 | +€79,479 | +33.1% |
| Recurring financial charges | 65 | €160,200 | €239,679 | +€79,479 | +49.6% |
| Debt charges | 650 | €155,412 | €234,000 | +€78,588 | +50.6% |
| Other financial charges | 652/9 | €4,788 | €5,678 | +€890 | +18.6% |
| Non-recurring financial charges | 66B | €79,932 | €79,932 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €734,289 | €2,257,437 | +€1.5m | +207% |
| Income taxes | 67/77 | €208,408 | €89,423 | -€118,985 | -57.1% |
| Taxes | 670/3 | €273,572 | €89,423 | -€184,149 | -67.3% |
| Tax adjustments and reversals of tax provisions | 77 | €65,164 | €0 | -€65,164 | -100% |
| Profit (loss) for the period | 9904 | €525,881 | €2,168,015 | +€1.6m | +312% |
| Profit (loss) for the period to be appropriated | 9905 | €525,881 | €2,168,015 | +€1.6m | +312% |
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 29 October 2026 via checked.be.