CARTA: 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.
What changed
CARTA
NACE 87.101, Residential care activities
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€35,218
2024 · -€175,717+€210,935
Equity
€41.8m
2024 · €41.7m+€35,218
Cash
€276,253
2024 · €25,818+€250,435
Balance sheet total
€52.5m
2024 · €52.8m-€222,380
Largest movements
Assets
- Receivables after one year +€4.1m
new in 2025: €4.1m
- Receivables within one year -€3.9m
down €3.9m (-94.5%), from €4.1m to €225,924
of which Other amounts receivable: -€3.3m
- Tangible fixed assets -€570,933
down €570,933 (-14.8%), from €3.9m to €3.3m
of which Land and buildings: -€570,345
Equity and liabilities
No liability line moved by more than 1% of the balance sheet total.
Income statement
- Gross operating margin +€184,548
up €184,548 (+42.1%), from €437,882 to €622,430
- Depreciation -€37,034
down €37,034 (-19.6%), from €188,492 to €151,457
- Financial charges +€24,795
up €24,795 (+3.3%), from €758,269 to €783,064
- Financial income +€15,041
up €15,041 (+4.3%), from €350,921 to €365,962
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.
Result 2024
-€175,717
Gross operating margin
+€184,548
Depreciation
+€37,034
Other operating charges
-€969
Financial income
+€15,041
Financial charges
-€24,795
Taxes
+€76
Result 2025
€35,218
raises the resultlowers the result
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.
From operations
-€98,819
Investment
+€519,728
Financing
-€170,474
Cash 2024
€25,818
From operations (derived)
-€98,819
Net result for the year
+€35,218
Depreciation
+€151,457
Receivables after one year
-€4.1m
Receivables within one year
+€3.9m
Smaller working-capital items
+€1,487
Other debts
-€88,611
Investment (derived)
+€519,728
Investment in fixed assets (net)
+€519,728
Financing
-€170,474
Debts after one year
-€135,691
Current portion of long-term debt
-€34,783
Cash 2025
€276,253
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €52,754,575 | €52,532,195 | -€222,380 | -0.4% |
| Formation expenses | 20 | €6,052 | €0 | -€6,052 | -100% |
| Fixed assets | 21/28 | €48,595,151 | €47,930,017 | -€665,133 | -1.4% |
| Intangible fixed assets | 21 | €133,268 | €109,068 | -€24,201 | -18.2% |
| Tangible fixed assets | 22/27 | €3,870,257 | €3,299,324 | -€570,933 | -14.8% |
| Land and buildings | 22 | €3,869,669 | €3,299,324 | -€570,345 | -14.7% |
| Furniture and vehicles | 24 | €588 | €0 | -€588 | -100% |
| Financial fixed assets | 28 | €44,591,626 | €44,521,626 | -€70,000 | -0.2% |
| Current assets | 29/58 | €4,153,372 | €4,602,177 | +€448,806 | +10.8% |
| Amounts receivable after more than one year | 29 | - | €4,100,000 | +€4.1m | |
| Other amounts receivable | 291 | - | €4,100,000 | +€4.1m | |
| Amounts receivable within one year | 40/41 | €4,127,553 | €225,924 | -€3.9m | -94.5% |
| Trade receivables | 40 | €637,383 | €52,359 | -€585,025 | -91.8% |
| Other amounts receivable | 41 | €3,490,170 | €173,566 | -€3.3m | -95.0% |
| Cash at bank and in hand | 54/58 | €25,818 | €276,253 | +€250,435 | +970% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €52,754,575 | €52,532,195 | -€222,380 | -0.4% |
| Equity | 10/15 | €41,733,559 | €41,768,777 | +€35,218 | +0.1% |
| Contributions | 10/11 | €395,748 | €395,748 | = | 0.0% |
| Capital | 10 | €395,748 | €395,748 | = | 0.0% |
| Issued capital | 100 | €395,748 | €395,748 | = | 0.0% |
| Revaluation surpluses | 12 | €15,927,570 | €15,927,570 | = | 0.0% |
| Reserves | 13 | €559,888 | €559,888 | = | 0.0% |
| Non-distributable reserves | 130/1 | €39,575 | €39,575 | = | 0.0% |
| Legal reserve | 130 | €39,575 | €39,575 | = | 0.0% |
| Tax-exempt reserves | 132 | €27,924 | €27,924 | = | 0.0% |
| Distributable reserves | 133 | €492,390 | €492,390 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,850,352 | €24,885,570 | +€35,218 | +0.1% |
| Amounts payable | 17/49 | €11,021,015 | €10,763,417 | -€257,598 | -2.3% |
| Amounts payable after more than one year | 17 | €10,533,445 | €10,397,753 | -€135,691 | -1.3% |
| Financial debts | 170/4 | €10,533,445 | €10,397,753 | -€135,691 | -1.3% |
| Amounts payable within one year | 42/48 | €322,678 | €194,154 | -€128,524 | -39.8% |
| Current portion of amounts payable after more than one year | 42 | €200,439 | €165,656 | -€34,783 | -17.4% |
| Trade debts | 44 | €5,198 | €289 | -€4,909 | -94.4% |
| Suppliers | 440/4 | €5,198 | €289 | -€4,909 | -94.4% |
| Taxes, remuneration and social security | 45 | €2,224 | €2,003 | -€221 | -9.9% |
| Taxes | 450/3 | €2,224 | €2,003 | -€221 | -9.9% |
| Other amounts payable | 47/48 | €114,817 | €26,206 | -€88,611 | -77.2% |
| Accrued charges and deferred income | 492/3 | €164,893 | €171,510 | +€6,617 | +4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €188,492 | €151,457 | -€37,034 | -19.6% |
| Other operating charges | 640/8 | €17,684 | €18,653 | +€969 | +5.5% |
| Gross operating margin | 9900 | €437,882 | €622,430 | +€184,548 | +42.1% |
| Operating profit (loss) | 9901 | €231,707 | €452,320 | +€220,613 | +95.2% |
| Financial income | 75/76B | €350,921 | €365,962 | +€15,041 | +4.3% |
| Recurring financial income | 75 | €350,921 | €365,962 | +€15,041 | +4.3% |
| Financial charges | 65/66B | €758,269 | €783,064 | +€24,795 | +3.3% |
| Recurring financial charges | 65 | €758,269 | €783,064 | +€24,795 | +3.3% |
| Profit (loss) for the period before taxes | 9903 | -€175,641 | €35,218 | +€210,859 | |
| Income taxes | 67/77 | €76 | €0 | -€76 | -100% |
| Profit (loss) for the period | 9904 | -€175,717 | €35,218 | +€210,935 | |
| Profit (loss) for the period to be appropriated | 9905 | -€175,717 | €35,218 | +€210,935 |
Source: filed annual accounts (NBB), financial years ended 30 December 2024 and 30 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.