conCarma: 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.
conCarma
Largest movements
- Cash +€11,177
up €11,177 (+53.1%), from €21,049 to €32,225
mainly Other debts (+€26,184) and Trade debts (+€13,136)
- Receivables within one year -€5,881
down €5,881 (-6.4%), from €92,344 to €86,462
of which Trade receivables: -€6,930
- Other debts +€26,184
up €26,184 (+686%), from €3,816 to €30,000
- Reserves -€24,608
down €24,608 (-36.0%), from €68,377 to €43,769
of which Distributable reserves: -€24,608
- Trade debts +€13,136
up €13,136 (+5,890%), from €223 to €13,359
- Tax, wage and social debts -€8,819
down €8,819 (-55.1%), from €16,005 to €7,185
of which Taxes: -€8,819
- Gross operating margin -€7,959
down €7,959 (-29.1%), from €27,379 to €19,420
- Financial income -€812
down €812 (-100%), from €812 to €0
- Taxes -€716
down €716 (-5.5%), from €13,106 to €12,390
- Financial charges +€446
up €446 (+101%), from €439 to €885
- Other operating charges +€307
up €307 (+68.8%), from €446 to €754
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 | €113,813 | €118,936 | +€5,122 | +4.5% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €113,813 | €118,936 | +€5,122 | +4.5% |
| Amounts receivable within one year | 40/41 | €92,344 | €86,462 | -€5,881 | -6.4% |
| Trade receivables | 40 | €90,450 | €83,520 | -€6,930 | -7.7% |
| Other amounts receivable | 41 | €1,894 | €2,942 | +€1,048 | +55.4% |
| Cash at bank and in hand | 54/58 | €21,049 | €32,225 | +€11,177 | +53.1% |
| Deferred charges and accrued income | 490/1 | €421 | €248 | -€173 | -41.1% |
| Total equity and liabilities | 10/49 | €113,813 | €118,936 | +€5,122 | +4.5% |
| Equity | 10/15 | €86,977 | €62,369 | -€24,608 | -28.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €68,377 | €43,769 | -€24,608 | -36.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €68,377 | €43,769 | -€24,608 | -36.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €26,836 | €56,567 | +€29,731 | +111% |
| Amounts payable within one year | 42/48 | €26,836 | €56,567 | +€29,731 | +111% |
| Financial debts | 43 | €6,792 | €6,022 | -€771 | -11.3% |
| Credit institutions | 430/8 | €6,792 | €6,022 | -€771 | -11.3% |
| Trade debts | 44 | €223 | €13,359 | +€13,136 | +5,890% |
| Suppliers | 440/4 | €223 | €13,359 | +€13,136 | +5,890% |
| Taxes, remuneration and social security | 45 | €16,005 | €7,185 | -€8,819 | -55.1% |
| Taxes | 450/3 | €12,665 | €3,845 | -€8,819 | -69.6% |
| Remuneration and social security | 454/9 | €3,340 | €3,340 | = | 0.0% |
| Other amounts payable | 47/48 | €3,816 | €30,000 | +€26,184 | +686% |
| Remuneration, social security and pensions | 62 | €0 | €0 | -€0 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €259 | €0 | -€259 | -100% |
| Other operating charges | 640/8 | €446 | €754 | +€307 | +68.8% |
| Gross operating margin | 9900 | €27,379 | €19,420 | -€7,959 | -29.1% |
| Operating profit (loss) | 9901 | €26,673 | €18,667 | -€8,006 | -30.0% |
| Financial income | 75/76B | €812 | €0 | -€812 | -100% |
| Recurring financial income | 75 | €812 | €0 | -€812 | -100% |
| Financial charges | 65/66B | €439 | €885 | +€446 | +101% |
| Recurring financial charges | 65 | €439 | €885 | +€446 | +101% |
| Profit (loss) for the period before taxes | 9903 | €27,046 | €17,782 | -€9,264 | -34.3% |
| Income taxes | 67/77 | €13,106 | €12,390 | -€716 | -5.5% |
| Profit (loss) for the period | 9904 | €13,940 | €5,392 | -€8,548 | -61.3% |
| Profit (loss) for the period to be appropriated | 9905 | €13,940 | €5,392 | -€8,548 | -61.3% |
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 15 October 2026 via checked.be.