CARAND SERVICES: 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.
CARAND SERVICES
Largest movements
- Tangible fixed assets -€13,071
down €13,071 (-4.0%), from €327,622 to €314,551
- Debts after one year -€19,308
down €19,308 (-6.8%), from €285,139 to €265,831
- Other debts +€16,463
up €16,463 (+92.1%), from €17,878 to €34,340
- Profit (loss) carried forward -€15,009
down €15,009 (-61.9%), from -€24,245 to -€39,254
- Gross operating margin -€2,626
down €2,626 (-31.7%), from €8,288 to €5,662
- Depreciation -€442
down €442 (-3.3%), from €13,512 to €13,071
- Financial charges -€350
down €350 (-5.5%), from €6,371 to €6,021
- Taxes -€214
no longer reported in 2025 (was €214)
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 | €330,815 | €314,875 | -€15,940 | -4.8% |
| Fixed assets | 21/28 | €327,622 | €314,551 | -€13,071 | -4.0% |
| Tangible fixed assets | 22/27 | €327,622 | €314,551 | -€13,071 | -4.0% |
| Land and buildings | 22 | €327,622 | €314,551 | -€13,071 | -4.0% |
| Current assets | 29/58 | €3,193 | €324 | -€2,869 | -89.9% |
| Amounts receivable within one year | 40/41 | €3,129 | - | -€3,129 | |
| Other amounts receivable | 41 | €3,129 | - | -€3,129 | |
| Cash at bank and in hand | 54/58 | €63 | €324 | +€260 | +411% |
| Total equity and liabilities | 10/49 | €330,815 | €314,875 | -€15,940 | -4.8% |
| Equity | 10/15 | €7,905 | -€7,104 | -€15,009 | |
| Contributions | 10/11 | €6,250 | €6,250 | = | 0.0% |
| Reserves | 13 | €25,900 | €25,900 | = | 0.0% |
| Distributable reserves | 133 | €25,900 | €25,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,245 | -€39,254 | -€15,009 | -61.9% |
| Amounts payable | 17/49 | €322,909 | €321,979 | -€931 | -0.3% |
| Amounts payable after more than one year | 17 | €285,139 | €265,831 | -€19,308 | -6.8% |
| Financial debts | 170/4 | €285,139 | €265,831 | -€19,308 | -6.8% |
| Amounts payable within one year | 42/48 | €37,347 | €55,724 | +€18,377 | +49.2% |
| Current portion of amounts payable after more than one year | 42 | €18,933 | €19,308 | +€374 | +2.0% |
| Trade debts | 44 | €322 | €2,076 | +€1,754 | +544% |
| Suppliers | 440/4 | €322 | €2,076 | +€1,754 | +544% |
| Taxes, remuneration and social security | 45 | €214 | - | -€214 | |
| Taxes | 450/3 | €214 | - | -€214 | |
| Other amounts payable | 47/48 | €17,878 | €34,340 | +€16,463 | +92.1% |
| Accrued charges and deferred income | 492/3 | €424 | €424 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,512 | €13,071 | -€442 | -3.3% |
| Other operating charges | 640/8 | €1,596 | €1,580 | -€16 | -1.0% |
| Gross operating margin | 9900 | €8,288 | €5,662 | -€2,626 | -31.7% |
| Operating profit (loss) | 9901 | -€6,820 | -€8,988 | -€2,168 | -31.8% |
| Financial charges | 65/66B | €6,371 | €6,021 | -€350 | -5.5% |
| Recurring financial charges | 65 | €6,371 | €6,021 | -€350 | -5.5% |
| Profit (loss) for the period before taxes | 9903 | -€13,191 | -€15,009 | -€1,818 | -13.8% |
| Income taxes | 67/77 | €214 | - | -€214 | |
| Profit (loss) for the period | 9904 | -€13,405 | -€15,009 | -€1,604 | -12.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,405 | -€15,009 | -€1,604 | -12.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.