CARIAN: 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.
CARIAN
Largest movements
- Cash +€40,052
up €40,052 (+308.0%), from €13,005 to €53,058
mainly Net result for the year (+€55,832) and Accrued charges and deferred income (+€644)
- Receivables within one year +€8,540
up €8,540 (+13.1%), from €65,242 to €73,782
of which Other amounts receivable: +€7,895
- Tangible fixed assets +€6,320
new in 2025: €6,320
- Reserves +€55,832
up €55,832 (+99.2%), from €56,304 to €112,136
- Gross operating margin +€779
up €779 (+1.1%), from €71,955 to €72,733
- Taxes +€750
up €750 (+4.9%), from €15,291 to €16,041
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 | €79,059 | €133,730 | +€54,671 | +69.2% |
| Fixed assets | 21/28 | - | €6,320 | +€6,320 | |
| Tangible fixed assets | 22/27 | - | €6,320 | +€6,320 | |
| Furniture and vehicles | 24 | - | €6,320 | +€6,320 | |
| Current assets | 29/58 | €79,059 | €127,410 | +€48,351 | +61.2% |
| Amounts receivable within one year | 40/41 | €65,242 | €73,782 | +€8,540 | +13.1% |
| Trade receivables | 40 | €39,749 | €40,393 | +€645 | +1.6% |
| Other amounts receivable | 41 | €25,493 | €33,388 | +€7,895 | +31.0% |
| Cash at bank and in hand | 54/58 | €13,005 | €53,058 | +€40,052 | +308.0% |
| Deferred charges and accrued income | 490/1 | €812 | €571 | -€241 | -29.7% |
| Total equity and liabilities | 10/49 | €79,059 | €133,730 | +€54,671 | +69.2% |
| Equity | 10/15 | €57,304 | €113,136 | +€55,832 | +97.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €56,304 | €112,136 | +€55,832 | +99.2% |
| Distributable reserves | 133 | €56,304 | €112,136 | +€55,832 | +99.2% |
| Amounts payable | 17/49 | €21,755 | €20,594 | -€1,161 | -5.3% |
| Amounts payable within one year | 42/48 | €21,069 | €19,264 | -€1,805 | -8.6% |
| Trade debts | 44 | €1,312 | €355 | -€957 | -73.0% |
| Suppliers | 440/4 | €1,312 | €355 | -€957 | -73.0% |
| Taxes, remuneration and social security | 45 | €19,757 | €18,909 | -€848 | -4.3% |
| Taxes | 450/3 | €16,757 | €18,909 | +€2,152 | +12.8% |
| Remuneration and social security | 454/9 | €3,000 | - | -€3,000 | |
| Accrued charges and deferred income | 492/3 | €686 | €1,330 | +€644 | +93.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €557 | +€557 | |
| Other operating charges | 640/8 | €252 | €232 | -€21 | -8.1% |
| Gross operating margin | 9900 | €71,955 | €72,733 | +€779 | +1.1% |
| Operating profit (loss) | 9901 | €71,703 | €71,945 | +€242 | +0.3% |
| Financial charges | 65/66B | €108 | €72 | -€36 | -33.3% |
| Recurring financial charges | 65 | €108 | €72 | -€36 | -33.3% |
| Profit (loss) for the period before taxes | 9903 | €71,595 | €71,873 | +€278 | +0.4% |
| Income taxes | 67/77 | €15,291 | €16,041 | +€750 | +4.9% |
| Profit (loss) for the period | 9904 | €56,304 | €55,832 | -€472 | -0.8% |
| Profit (loss) for the period to be appropriated | 9905 | €56,304 | €55,832 | -€472 | -0.8% |
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 11 October 2026 via checked.be.