CAULIER - GRANITS: 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.
CAULIER - GRANITS
Largest movements
- Cash +€24,097
up €24,097 (+3.8%), from €634,994 to €659,091
mainly Depreciation (+€15,887) and Trade debts (+€11,191)
- Tangible fixed assets -€15,887
down €15,887 (-26.4%), from €60,282 to €44,395
- Trade debts +€11,191
up €11,191 (+108%), from €10,344 to €21,535
- Gross operating margin -€20,401
down €20,401 (-47.0%), from €43,403 to €23,002
- Taxes -€3,701
down €3,701 (-84.1%), from €4,400 to €699
- Other operating charges -€744
down €744 (-12.3%), from €6,070 to €5,326
- Financial income +€664
up €664 (+38.6%), from €1,721 to €2,385
- Depreciation -€503
down €503 (-3.1%), from €16,390 to €15,887
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 | €766,541 | €773,664 | +€7,123 | +0.9% |
| Fixed assets | 21/28 | €60,417 | €44,530 | -€15,887 | -26.3% |
| Tangible fixed assets | 22/27 | €60,282 | €44,395 | -€15,887 | -26.4% |
| Land and buildings | 22 | €34,300 | €28,504 | -€5,796 | -16.9% |
| Plant, machinery and equipment | 23 | €8,582 | €4,291 | -€4,291 | -50.0% |
| Furniture and vehicles | 24 | €17,400 | €11,600 | -€5,800 | -33.3% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €706,124 | €729,134 | +€23,010 | +3.3% |
| Stocks and contracts in progress | 3 | €40,661 | €45,097 | +€4,436 | +10.9% |
| Stocks | 30/36 | €40,661 | €45,097 | +€4,436 | +10.9% |
| Amounts receivable within one year | 40/41 | €30,469 | €24,946 | -€5,523 | -18.1% |
| Trade receivables | 40 | €30,469 | €23,637 | -€6,832 | -22.4% |
| Other amounts receivable | 41 | - | €1,309 | +€1,309 | |
| Cash at bank and in hand | 54/58 | €634,994 | €659,091 | +€24,097 | +3.8% |
| Total equity and liabilities | 10/49 | €766,541 | €773,664 | +€7,123 | +0.9% |
| Equity | 10/15 | €745,705 | €748,460 | +€2,755 | +0.4% |
| Contributions | 10/11 | €162,500 | €162,500 | = | 0.0% |
| Reserves | 13 | €16,250 | €16,250 | = | 0.0% |
| Non-distributable reserves | 130/1 | €16,250 | €16,250 | = | 0.0% |
| Reserves not available under the articles | 1311 | €16,250 | €16,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | €566,955 | €569,710 | +€2,755 | +0.5% |
| Amounts payable | 17/49 | €20,836 | €25,204 | +€4,368 | +21.0% |
| Amounts payable within one year | 42/48 | €20,836 | €25,204 | +€4,368 | +21.0% |
| Current portion of amounts payable after more than one year | 42 | €0 | €0 | = | |
| Trade debts | 44 | €10,344 | €21,535 | +€11,191 | +108% |
| Suppliers | 440/4 | €10,344 | €21,535 | +€11,191 | +108% |
| Taxes, remuneration and social security | 45 | €8,638 | €2,697 | -€5,941 | -68.8% |
| Taxes | 450/3 | €8,638 | €2,697 | -€5,941 | -68.8% |
| Other amounts payable | 47/48 | €1,854 | €972 | -€882 | -47.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,390 | €15,887 | -€503 | -3.1% |
| Other operating charges | 640/8 | €6,070 | €5,326 | -€744 | -12.3% |
| Gross operating margin | 9900 | €43,403 | €23,002 | -€20,401 | -47.0% |
| Operating profit (loss) | 9901 | €20,943 | €1,789 | -€19,154 | -91.5% |
| Financial income | 75/76B | €1,721 | €2,385 | +€664 | +38.6% |
| Recurring financial income | 75 | €1,721 | €2,385 | +€664 | +38.6% |
| Financial charges | 65/66B | €792 | €720 | -€72 | -9.1% |
| Recurring financial charges | 65 | €792 | €720 | -€72 | -9.1% |
| Profit (loss) for the period before taxes | 9903 | €21,872 | €3,454 | -€18,418 | -84.2% |
| Income taxes | 67/77 | €4,400 | €699 | -€3,701 | -84.1% |
| Profit (loss) for the period | 9904 | €17,472 | €2,755 | -€14,717 | -84.2% |
| Profit (loss) for the period to be appropriated | 9905 | €17,472 | €2,755 | -€14,717 | -84.2% |
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 26 October 2026 via checked.be.