Carabellissimo: 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.
Carabellissimo
Largest movements
- Cash -€14,246
down €14,246 (-29.5%), from €48,285 to €34,039
mainly Contributions, distributions and other (-€118,934) and Tax, wage and social debts (-€23,777)
- Current investments +€10,000
new in 2025: €10,000
- Deferred charges and accrued income +€7,608
up €7,608 (+58.3%), from €13,059 to €20,667
- Receivables within one year +€5,445
up €5,445 (+64.6%), from €8,430 to €13,875
of which Other amounts receivable: +€6,772
- Tangible fixed assets -€4,040
down €4,040 (-10.3%), from €39,058 to €35,018
of which Plant, machinery and equipment: -€4,097
- Other debts +€46,471
up €46,471 (+197.5%), from €23,529 to €70,000
- Tax, wage and social debts -€23,777
down €23,777 (-96.2%), from €24,723 to €946
- Profit (loss) carried forward -€12,242
down €12,242 (-24.5%), from €49,895 to €37,653
- Trade debts -€5,685
no longer reported in 2025 (was €5,685)
- Taxes -€26,987
down €26,987 (-46.9%), from €57,481 to €30,494
- Gross operating margin +€10,096
up €10,096 (+7.4%), from €136,871 to €146,967
- Depreciation +€2,622
up €2,622 (+38.8%), from €6,751 to €9,374
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.
Cash bridge derived
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 | €108,832 | €113,599 | +€4,767 | +4.4% |
| Fixed assets | 21/28 | €39,058 | €35,018 | -€4,040 | -10.3% |
| Tangible fixed assets | 22/27 | €39,058 | €35,018 | -€4,040 | -10.3% |
| Plant, machinery and equipment | 23 | €14,249 | €10,152 | -€4,097 | -28.8% |
| Furniture and vehicles | 24 | €21,987 | €22,341 | +€354 | +1.6% |
| Other tangible fixed assets | 26 | €2,822 | €2,525 | -€297 | -10.5% |
| Current assets | 29/58 | €69,774 | €78,581 | +€8,807 | +12.6% |
| Amounts receivable within one year | 40/41 | €8,430 | €13,875 | +€5,445 | +64.6% |
| Trade receivables | 40 | €1,328 | - | -€1,328 | |
| Other amounts receivable | 41 | €7,103 | €13,875 | +€6,772 | +95.4% |
| Current investments | 50/53 | - | €10,000 | +€10,000 | |
| Cash at bank and in hand | 54/58 | €48,285 | €34,039 | -€14,246 | -29.5% |
| Deferred charges and accrued income | 490/1 | €13,059 | €20,667 | +€7,608 | +58.3% |
| Total equity and liabilities | 10/49 | €108,832 | €113,599 | +€4,767 | +4.4% |
| Equity | 10/15 | €54,895 | €42,653 | -€12,242 | -22.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €49,895 | €37,653 | -€12,242 | -24.5% |
| Amounts payable | 17/49 | €53,937 | €70,946 | +€17,009 | +31.5% |
| Amounts payable within one year | 42/48 | €53,937 | €70,946 | +€17,009 | +31.5% |
| Trade debts | 44 | €5,685 | - | -€5,685 | |
| Suppliers | 440/4 | €5,685 | - | -€5,685 | |
| Taxes, remuneration and social security | 45 | €24,723 | €946 | -€23,777 | -96.2% |
| Taxes | 450/3 | €24,723 | €946 | -€23,777 | -96.2% |
| Other amounts payable | 47/48 | €23,529 | €70,000 | +€46,471 | +197.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,751 | €9,374 | +€2,622 | +38.8% |
| Other operating charges | 640/8 | €671 | €663 | -€7 | -1.1% |
| Gross operating margin | 9900 | €136,871 | €146,967 | +€10,096 | +7.4% |
| Operating profit (loss) | 9901 | €129,449 | €136,930 | +€7,481 | +5.8% |
| Financial income | 75/76B | €9 | €331 | +€322 | +3410.4% |
| Recurring financial income | 75 | €9 | €331 | +€322 | +3410.4% |
| Financial charges | 65/66B | €74 | €75 | +€2 | +2.0% |
| Recurring financial charges | 65 | €74 | €75 | +€2 | +2.0% |
| Profit (loss) for the period before taxes | 9903 | €129,385 | €137,186 | +€7,801 | +6.0% |
| Income taxes | 67/77 | €57,481 | €30,494 | -€26,987 | -46.9% |
| Profit (loss) for the period | 9904 | €71,904 | €106,692 | +€34,788 | +48.4% |
| Profit (loss) for the period to be appropriated | 9905 | €71,904 | €106,692 | +€34,788 | +48.4% |
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 11 October 2026 via checked.be.