Paroimplanto Caroline GERON: 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.
Paroimplanto Caroline GERON
Largest movements
- Cash -€26,593
down €26,593 (-8.5%), from €312,584 to €285,991
mainly Contributions, distributions and other (-€269,984) and Receivables within one year (-€10,202)
- Receivables within one year +€10,202
up €10,202 (+100%), from €10,177 to €20,379
of which Trade receivables: +€9,066
- Tangible fixed assets -€8,626
down €8,626 (-51.0%), from €16,927 to €8,301
of which Furniture and vehicles: -€7,258
- Reserves -€87,729
down €87,729 (-97.9%), from €89,589 to €1,860
- Other debts +€76,191
up €76,191 (+35.1%), from €216,915 to €293,106
- Tax, wage and social debts -€6,720
down €6,720 (-68.1%), from €9,870 to €3,150
- Current portion of long-term debt -€4,721
down €4,721 (-83.3%), from €5,669 to €949
- Gross operating margin -€17,521
down €17,521 (-6.6%), from €264,626 to €247,105
- Depreciation -€8,157
down €8,157 (-44.0%), from €18,522 to €10,365
- Taxes -€3,081
down €3,081 (-5.4%), from €57,312 to €54,231
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 | €342,364 | €318,524 | -€23,840 | -7.0% |
| Fixed assets | 21/28 | €16,927 | €8,301 | -€8,626 | -51.0% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €16,927 | €8,301 | -€8,626 | -51.0% |
| Plant, machinery and equipment | 23 | €5,640 | €4,272 | -€1,368 | -24.3% |
| Furniture and vehicles | 24 | €11,287 | €4,028 | -€7,258 | -64.3% |
| Current assets | 29/58 | €325,437 | €310,223 | -€15,214 | -4.7% |
| Stocks and contracts in progress | 3 | €0 | €1,348 | +€1,348 | |
| Stocks | 30/36 | €0 | €1,348 | +€1,348 | |
| Amounts receivable within one year | 40/41 | €10,177 | €20,379 | +€10,202 | +100% |
| Trade receivables | 40 | €10,177 | €19,243 | +€9,066 | +89.1% |
| Other amounts receivable | 41 | - | €1,136 | +€1,136 | |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €312,584 | €285,991 | -€26,593 | -8.5% |
| Deferred charges and accrued income | 490/1 | €2,676 | €2,505 | -€171 | -6.4% |
| Total equity and liabilities | 10/49 | €342,364 | €318,524 | -€23,840 | -7.0% |
| Equity | 10/15 | €108,189 | €20,460 | -€87,729 | -81.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €89,589 | €1,860 | -€87,729 | -97.9% |
| Distributable reserves | 133 | €89,589 | €1,860 | -€87,729 | -97.9% |
| Amounts payable | 17/49 | €234,175 | €298,064 | +€63,888 | +27.3% |
| Amounts payable after more than one year | 17 | €949 | - | -€949 | |
| Financial debts | 170/4 | €949 | - | -€949 | |
| Amounts payable within one year | 42/48 | €233,227 | €298,064 | +€64,837 | +27.8% |
| Current portion of amounts payable after more than one year | 42 | €5,669 | €949 | -€4,721 | -83.3% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €773 | €859 | +€87 | +11.2% |
| Suppliers | 440/4 | €773 | €859 | +€87 | +11.2% |
| Taxes, remuneration and social security | 45 | €9,870 | €3,150 | -€6,720 | -68.1% |
| Taxes | 450/3 | €9,870 | €3,150 | -€6,720 | -68.1% |
| Other amounts payable | 47/48 | €216,915 | €293,106 | +€76,191 | +35.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,522 | €10,365 | -€8,157 | -44.0% |
| Other operating charges | 640/8 | €1,130 | €1,168 | +€38 | +3.4% |
| Gross operating margin | 9900 | €264,626 | €247,105 | -€17,521 | -6.6% |
| Operating profit (loss) | 9901 | €244,974 | €235,572 | -€9,402 | -3.8% |
| Financial income | 75/76B | €1,981 | €1,720 | -€260 | -13.1% |
| Recurring financial income | 75 | €1,981 | €1,720 | -€260 | -13.1% |
| Financial charges | 65/66B | €776 | €805 | +€29 | +3.7% |
| Recurring financial charges | 65 | €776 | €805 | +€29 | +3.7% |
| Profit (loss) for the period before taxes | 9903 | €246,178 | €236,487 | -€9,691 | -3.9% |
| Income taxes | 67/77 | €57,312 | €54,231 | -€3,081 | -5.4% |
| Profit (loss) for the period | 9904 | €188,866 | €182,256 | -€6,611 | -3.5% |
| Profit (loss) for the period to be appropriated | 9905 | €188,866 | €182,256 | -€6,611 | -3.5% |
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 25 October 2026 via checked.be.