CAULAN: 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.
CAULAN
Largest movements
- Cash +€32,179
up €32,179 (+311%), from €10,347 to €42,526
mainly Net result for the year (+€48,423) and Depreciation (+€10,332)
- Tangible fixed assets -€10,332
down €10,332 (-23.0%), from €44,998 to €34,667
- Receivables within one year +€3,653
up €3,653 (+25.2%), from €14,520 to €18,173
of which Other amounts receivable: +€2,619
- Reserves +€48,423
up €48,423 (+146%), from €33,267 to €81,689
- Current portion of long-term debt -€18,130
down €18,130 (-100%), from €18,130 to €0
- Other debts -€6,827
down €6,827 (-100%), from €6,827 to €0
- Tax, wage and social debts +€2,560
up €2,560 (+25.8%), from €9,916 to €12,476
of which Taxes: +€2,560
- Gross operating margin +€17,498
up €17,498 (+28.9%), from €60,460 to €77,958
- Taxes +€5,688
up €5,688 (+44.4%), from €12,819 to €18,508
- Depreciation -€2,553
down €2,553 (-19.8%), from €12,885 to €10,332
- Financial charges -€871
down €871 (-65.8%), from €1,323 to €452
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 | €71,267 | €97,166 | +€25,899 | +36.3% |
| Fixed assets | 21/28 | €44,998 | €34,667 | -€10,332 | -23.0% |
| Tangible fixed assets | 22/27 | €44,998 | €34,667 | -€10,332 | -23.0% |
| Furniture and vehicles | 24 | €44,998 | €34,667 | -€10,332 | -23.0% |
| Current assets | 29/58 | €26,268 | €62,499 | +€36,231 | +138% |
| Amounts receivable within one year | 40/41 | €14,520 | €18,173 | +€3,653 | +25.2% |
| Trade receivables | 40 | €14,520 | €15,554 | +€1,034 | +7.1% |
| Other amounts receivable | 41 | - | €2,619 | +€2,619 | |
| Cash at bank and in hand | 54/58 | €10,347 | €42,526 | +€32,179 | +311% |
| Deferred charges and accrued income | 490/1 | €1,401 | €1,800 | +€399 | +28.5% |
| Total equity and liabilities | 10/49 | €71,267 | €97,166 | +€25,899 | +36.3% |
| Equity | 10/15 | €36,267 | €84,689 | +€48,423 | +134% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €33,267 | €81,689 | +€48,423 | +146% |
| Distributable reserves | 133 | €33,267 | €81,689 | +€48,423 | +146% |
| Amounts payable | 17/49 | €35,000 | €12,476 | -€22,524 | -64.4% |
| Amounts payable within one year | 42/48 | €35,000 | €12,476 | -€22,524 | -64.4% |
| Current portion of amounts payable after more than one year | 42 | €18,130 | €0 | -€18,130 | -100% |
| Trade debts | 44 | €127 | €0 | -€127 | -100% |
| Suppliers | 440/4 | €127 | €0 | -€127 | -100% |
| Taxes, remuneration and social security | 45 | €9,916 | €12,476 | +€2,560 | +25.8% |
| Taxes | 450/3 | €7,696 | €10,256 | +€2,560 | +33.3% |
| Remuneration and social security | 454/9 | €2,220 | €2,220 | = | 0.0% |
| Other amounts payable | 47/48 | €6,827 | €0 | -€6,827 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,885 | €10,332 | -€2,553 | -19.8% |
| Other operating charges | 640/8 | €171 | €243 | +€72 | +42.3% |
| Gross operating margin | 9900 | €60,460 | €77,958 | +€17,498 | +28.9% |
| Operating profit (loss) | 9901 | €47,404 | €67,383 | +€19,979 | +42.1% |
| Financial income | 75/76B | €5 | €0 | -€5 | -100% |
| Recurring financial income | 75 | €5 | €0 | -€5 | -100% |
| Financial charges | 65/66B | €1,323 | €452 | -€871 | -65.8% |
| Recurring financial charges | 65 | €1,323 | €452 | -€871 | -65.8% |
| Profit (loss) for the period before taxes | 9903 | €46,086 | €66,930 | +€20,844 | +45.2% |
| Income taxes | 67/77 | €12,819 | €18,508 | +€5,688 | +44.4% |
| Profit (loss) for the period | 9904 | €33,267 | €48,423 | +€15,156 | +45.6% |
| Profit (loss) for the period to be appropriated | 9905 | €33,267 | €48,423 | +€15,156 | +45.6% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.