CARI-DENT: 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.
CARI-DENT
Largest movements
- Current investments +€162,316
up €162,316 (+45.1%), from €359,846 to €522,162
- Cash +€67,969
up €67,969 (+17.4%), from €390,960 to €458,929
mainly Net result for the year (+€201,358) and Depreciation (+€54,301)
- Tangible fixed assets -€50,830
down €50,830 (-34.1%), from €149,224 to €98,394
- Receivables within one year +€12,030
up €12,030 (+21.8%), from €55,112 to €67,142
of which Trade receivables: +€6,816
- Reserves +€199,858
up €199,858 (+22.0%), from €908,554 to €1.1m
of which Distributable reserves: +€199,858
- Gross operating margin +€30,381
up €30,381 (+9.5%), from €320,469 to €350,850
- Depreciation +€6,081
up €6,081 (+12.6%), from €48,220 to €54,301
- Taxes +€5,850
up €5,850 (+7.2%), from €81,722 to €87,572
- Staff costs +€4,160
up €4,160 (+89.6%), from €4,644 to €8,805
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 | €957,603 | €1,150,584 | +€192,981 | +20.2% |
| Fixed assets | 21/28 | €149,373 | €98,543 | -€50,830 | -34.0% |
| Tangible fixed assets | 22/27 | €149,224 | €98,394 | -€50,830 | -34.1% |
| Plant, machinery and equipment | 23 | €77,905 | €55,620 | -€22,285 | -28.6% |
| Furniture and vehicles | 24 | €54,644 | €29,893 | -€24,750 | -45.3% |
| Other tangible fixed assets | 26 | €16,675 | €12,880 | -€3,794 | -22.8% |
| Financial fixed assets | 28 | €149 | €149 | = | 0.0% |
| Current assets | 29/58 | €808,231 | €1,052,041 | +€243,810 | +30.2% |
| Amounts receivable within one year | 40/41 | €55,112 | €67,142 | +€12,030 | +21.8% |
| Trade receivables | 40 | €7,563 | €14,379 | +€6,816 | +90.1% |
| Other amounts receivable | 41 | €47,548 | €52,763 | +€5,214 | +11.0% |
| Current investments | 50/53 | €359,846 | €522,162 | +€162,316 | +45.1% |
| Cash at bank and in hand | 54/58 | €390,960 | €458,929 | +€67,969 | +17.4% |
| Deferred charges and accrued income | 490/1 | €2,314 | €3,809 | +€1,495 | +64.6% |
| Total equity and liabilities | 10/49 | €957,603 | €1,150,584 | +€192,981 | +20.2% |
| Equity | 10/15 | €920,954 | €1,120,813 | +€199,858 | +21.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €908,554 | €1,108,413 | +€199,858 | +22.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €906,694 | €1,106,553 | +€199,858 | +22.0% |
| Amounts payable | 17/49 | €36,649 | €29,771 | -€6,878 | -18.8% |
| Amounts payable within one year | 42/48 | €36,649 | €29,771 | -€6,878 | -18.8% |
| Trade debts | 44 | €3,801 | €4,423 | +€622 | +16.4% |
| Suppliers | 440/4 | €3,801 | €4,423 | +€622 | +16.4% |
| Taxes, remuneration and social security | 45 | €21,671 | €23,831 | +€2,160 | +10.0% |
| Taxes | 450/3 | €18,763 | €19,986 | +€1,223 | +6.5% |
| Remuneration and social security | 454/9 | €2,908 | €3,845 | +€937 | +32.2% |
| Other amounts payable | 47/48 | €11,177 | €1,517 | -€9,660 | -86.4% |
| Remuneration, social security and pensions | 62 | €4,644 | €8,805 | +€4,160 | +89.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,220 | €54,301 | +€6,081 | +12.6% |
| Other operating charges | 640/8 | €1,572 | €1,847 | +€274 | +17.4% |
| Gross operating margin | 9900 | €320,469 | €350,850 | +€30,381 | +9.5% |
| Operating profit (loss) | 9901 | €266,032 | €285,897 | +€19,866 | +7.5% |
| Financial income | 75/76B | €3,322 | €3,034 | -€288 | -8.7% |
| Recurring financial income | 75 | €3,322 | €3,034 | -€288 | -8.7% |
| Financial charges | 65/66B | €0 | - | -€0 | |
| Recurring financial charges | 65 | €0 | - | -€0 | |
| Profit (loss) for the period before taxes | 9903 | €269,353 | €288,931 | +€19,578 | +7.3% |
| Income taxes | 67/77 | €81,722 | €87,572 | +€5,850 | +7.2% |
| Profit (loss) for the period | 9904 | €187,631 | €201,358 | +€13,728 | +7.3% |
| Profit (loss) for the period to be appropriated | 9905 | €187,631 | €201,358 | +€13,728 | +7.3% |
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 9 October 2026 via checked.be.