ERNST-CAREME: 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.
ERNST-CAREME
Largest movements
- Cash +€28,425
up €28,425 (+25.9%), from €109,938 to €138,362
mainly Net result for the year (+€16,948) and Receivables within one year (+€5,469)
- Receivables within one year -€5,469
down €5,469 (-17.9%), from €30,499 to €25,030
of which Trade receivables: -€9,804
- Tangible fixed assets -€5,215
down €5,215 (-100%), from €5,215 to €0
- Profit (loss) carried forward +€16,948
up €16,948 (+12.3%), from €138,065 to €155,013
- Gross operating margin +€33,715
up €33,715 (+80.0%), from €42,168 to €75,883
- Staff costs +€24,959
up €24,959 (+395%), from €6,321 to €31,280
- Other operating charges +€4,829
up €4,829 (+523%), from €924 to €5,753
- Taxes +€2,720
up €2,720 (+34.2%), from €7,945 to €10,665
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €147,056 | €164,796 | +€17,740 | +12.1% |
| Fixed assets | 21/28 | €6,619 | €1,404 | -€5,215 | -78.8% |
| Tangible fixed assets | 22/27 | €5,215 | €0 | -€5,215 | -100% |
| Furniture and vehicles | 24 | €5,215 | €0 | -€5,215 | -100% |
| Financial fixed assets | 28 | €1,404 | €1,404 | = | 0.0% |
| Current assets | 29/58 | €140,437 | €163,392 | +€22,956 | +16.3% |
| Amounts receivable within one year | 40/41 | €30,499 | €25,030 | -€5,469 | -17.9% |
| Trade receivables | 40 | €9,804 | €0 | -€9,804 | -100% |
| Other amounts receivable | 41 | €20,695 | €25,030 | +€4,335 | +20.9% |
| Cash at bank and in hand | 54/58 | €109,938 | €138,362 | +€28,425 | +25.9% |
| Total equity and liabilities | 10/49 | €147,056 | €164,796 | +€17,740 | +12.1% |
| Equity | 10/15 | €146,125 | €163,073 | +€16,948 | +11.6% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €138,065 | €155,013 | +€16,948 | +12.3% |
| Amounts payable | 17/49 | €931 | €1,723 | +€792 | +85.1% |
| Amounts payable within one year | 42/48 | €931 | €1,723 | +€792 | +85.1% |
| Trade debts | 44 | €931 | €1,433 | +€502 | +53.9% |
| Suppliers | 440/4 | €931 | €1,433 | +€502 | +53.9% |
| Other amounts payable | 47/48 | - | €291 | +€291 | |
| Non-recurring operating income | 76A | - | €328 | +€328 | |
| Remuneration, social security and pensions | 62 | €6,321 | €31,280 | +€24,959 | +395% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €230 | €0 | -€230 | -100% |
| Other operating charges | 640/8 | €924 | €5,753 | +€4,829 | +523% |
| Non-recurring operating charges | 66A | €8,643 | €10,461 | +€1,818 | +21.0% |
| Gross operating margin | 9900 | €42,168 | €75,883 | +€33,715 | +80.0% |
| Operating profit (loss) | 9901 | €26,050 | €28,389 | +€2,339 | +9.0% |
| Financial charges | 65/66B | €1,056 | €776 | -€280 | -26.5% |
| Recurring financial charges | 65 | €1,056 | €776 | -€280 | -26.5% |
| Profit (loss) for the period before taxes | 9903 | €24,994 | €27,613 | +€2,619 | +10.5% |
| Income taxes | 67/77 | €7,945 | €10,665 | +€2,720 | +34.2% |
| Profit (loss) for the period | 9904 | €17,049 | €16,948 | -€101 | -0.6% |
| Profit (loss) for the period to be appropriated | 9905 | €17,049 | €16,948 | -€101 | -0.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.