L'Esprit de Caro: 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.
L'Esprit de Caro
Largest movements
- Receivables within one year -€1,251
down €1,251 (-82.8%), from €1,511 to €261
of which Other amounts receivable: -€1,511
- Other debts +€6,876
up €6,876 (+9.3%), from €74,271 to €81,147
- Current portion of long-term debt -€5,826
down €5,826 (-100%), from €5,826 to €0
- Profit (loss) carried forward -€2,077
down €2,077 (-5.0%), from -€41,251 to -€43,328
- Other operating charges -€590
down €590 (-59.1%), from €998 to €408
- Gross operating margin -€394
down €394 (-53.7%), from -€735 to -€1,129
- Financial charges -€166
down €166 (-23.5%), from €706 to €540
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 | €64,726 | €63,227 | -€1,500 | -2.3% |
| Fixed assets | 21/28 | €48,539 | €48,289 | -€250 | -0.5% |
| Tangible fixed assets | 22/27 | €48,289 | €48,289 | = | 0.0% |
| Assets under construction and advance payments | 27 | €48,289 | €48,289 | = | 0.0% |
| Financial fixed assets | 28 | €250 | €0 | -€250 | -100% |
| Current assets | 29/58 | €16,187 | €14,938 | -€1,250 | -7.7% |
| Stocks and contracts in progress | 3 | €14,661 | €14,661 | = | 0.0% |
| Stocks | 30/36 | €14,661 | €14,661 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,511 | €261 | -€1,251 | -82.8% |
| Trade receivables | 40 | - | €261 | +€261 | |
| Other amounts receivable | 41 | €1,511 | €0 | -€1,511 | -100% |
| Cash at bank and in hand | 54/58 | €15 | €16 | +€1 | +6.6% |
| Total equity and liabilities | 10/49 | €64,726 | €63,227 | -€1,500 | -2.3% |
| Equity | 10/15 | -€16,251 | -€18,328 | -€2,077 | -12.8% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€41,251 | -€43,328 | -€2,077 | -5.0% |
| Amounts payable | 17/49 | €80,977 | €81,555 | +€577 | +0.7% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €80,977 | €81,555 | +€577 | +0.7% |
| Current portion of amounts payable after more than one year | 42 | €5,826 | €0 | -€5,826 | -100% |
| Trade debts | 44 | €880 | €408 | -€472 | -53.7% |
| Suppliers | 440/4 | €880 | €408 | -€472 | -53.7% |
| Other amounts payable | 47/48 | €74,271 | €81,147 | +€6,876 | +9.3% |
| Other operating charges | 640/8 | €998 | €408 | -€590 | -59.1% |
| Gross operating margin | 9900 | -€735 | -€1,129 | -€394 | -53.7% |
| Operating profit (loss) | 9901 | -€1,733 | -€1,537 | +€196 | +11.3% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €706 | €540 | -€166 | -23.5% |
| Recurring financial charges | 65 | €706 | €540 | -€166 | -23.5% |
| Profit (loss) for the period before taxes | 9903 | -€2,439 | -€2,077 | +€362 | +14.8% |
| Profit (loss) for the period | 9904 | -€2,439 | -€2,077 | +€362 | +14.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,439 | -€2,077 | +€362 | +14.8% |
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 28 October 2026 via checked.be.