Caracter: what changed
Two fiscal 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.
Caracter
Largest movements
- Receivables within one year +€15,115
up €15,115 (+538.2%), from €2,808 to €17,923
of which Other amounts receivable: +€15,272
- Cash -€9,492
down €9,492 (-16.5%), from €57,623 to €48,131
mainly Receivables within one year (-€15,115) and Tax, wage and social debts (-€6,645)
- Tangible fixed assets +€816
up €816 (+14.7%), from €5,565 to €6,380
of which Plant, machinery and equipment: +€1,816
- Reserves +€9,584
up €9,584 (+18.2%), from €52,636 to €62,220
- Tax, wage and social debts -€6,645
no longer reported in 2025 (was €6,645)
- Trade debts +€3,693
up €3,693 (+242.7%), from €1,521 to €5,215
- Gross operating margin -€61,177
down €61,177 (-75.4%), from €81,158 to €19,981
- Taxes -€16,531
down €16,531 (-77.9%), from €21,229 to €4,698
- Staff costs -€1,221
down €1,221 (-33.3%), from €3,665 to €2,445
- Other operating charges -€816
down €816 (-43.0%), from €1,899 to €1,083
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 | €65,996 | €72,434 | +€6,438 | +9.8% |
| Fixed assets | 21/28 | €5,565 | €6,380 | +€816 | +14.7% |
| Tangible fixed assets | 22/27 | €5,565 | €6,380 | +€816 | +14.7% |
| Plant, machinery and equipment | 23 | - | €1,816 | +€1,816 | |
| Furniture and vehicles | 24 | €5,565 | €4,565 | -€1,000 | -18.0% |
| Current assets | 29/58 | €60,432 | €66,054 | +€5,622 | +9.3% |
| Amounts receivable within one year | 40/41 | €2,808 | €17,923 | +€15,115 | +538.2% |
| Trade receivables | 40 | €2,545 | €2,387 | -€158 | -6.2% |
| Other amounts receivable | 41 | €264 | €15,536 | +€15,272 | +5792.0% |
| Cash at bank and in hand | 54/58 | €57,623 | €48,131 | -€9,492 | -16.5% |
| Total equity and liabilities | 10/49 | €65,996 | €72,434 | +€6,438 | +9.8% |
| Equity | 10/15 | €57,636 | €67,220 | +€9,584 | +16.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €52,636 | €62,220 | +€9,584 | +18.2% |
| Distributable reserves | 133 | €52,636 | €62,220 | +€9,584 | +18.2% |
| Amounts payable | 17/49 | €8,361 | €5,215 | -€3,146 | -37.6% |
| Amounts payable within one year | 42/48 | €8,167 | €5,215 | -€2,952 | -36.1% |
| Trade debts | 44 | €1,521 | €5,215 | +€3,693 | +242.7% |
| Suppliers | 440/4 | €1,521 | €5,215 | +€3,693 | +242.7% |
| Taxes, remuneration and social security | 45 | €6,645 | - | -€6,645 | |
| Taxes | 450/3 | €6,645 | - | -€6,645 | |
| Accrued charges and deferred income | 492/3 | €194 | - | -€194 | |
| Remuneration, social security and pensions | 62 | €3,665 | €2,445 | -€1,221 | -33.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,693 | €2,170 | +€477 | +28.2% |
| Other operating charges | 640/8 | €1,899 | €1,083 | -€816 | -43.0% |
| Gross operating margin | 9900 | €81,158 | €19,981 | -€61,177 | -75.4% |
| Operating profit (loss) | 9901 | €73,901 | €14,283 | -€59,617 | -80.7% |
| Financial income | 75/76B | €31 | €33 | +€2 | +7.0% |
| Recurring financial income | 75 | €31 | €33 | +€2 | +7.0% |
| Financial charges | 65/66B | €67 | €35 | -€32 | -48.1% |
| Recurring financial charges | 65 | €67 | €35 | -€32 | -48.1% |
| Profit (loss) for the period before taxes | 9903 | €73,865 | €14,282 | -€59,583 | -80.7% |
| Income taxes | 67/77 | €21,229 | €4,698 | -€16,531 | -77.9% |
| Profit (loss) for the period | 9904 | €52,636 | €9,584 | -€43,052 | -81.8% |
| Profit (loss) for the period to be appropriated | 9905 | €52,636 | €9,584 | -€43,052 | -81.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.