CARIANN: 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.
CARIANN
Largest movements
- Deferred charges and accrued income +€32,643
new in 2025: €32,643
- Cash +€7,763
up €7,763 (+70.9%), from €10,946 to €18,709
mainly Trade debts (+€23,747) and Accrued charges and deferred income (+€22,151)
- Tangible fixed assets -€4,424
down €4,424 (-18.3%), from €24,205 to €19,781
of which Land and buildings: -€3,206
- Receivables within one year +€2,759
up €2,759 (+39.4%), from €7,003 to €9,762
of which Trade receivables: +€3,554
- Stocks and contracts -€2,199
down €2,199 (-100%), from €2,199 to €0
- Trade debts +€23,747
up €23,747 (+462%), from €5,145 to €28,893
- Accrued charges and deferred income +€22,151
up €22,151, from €0 to €22,151
- Profit (loss) carried forward -€8,584
down €8,584 (-367%), from -€2,340 to -€10,924
- Tax, wage and social debts +€6,043
up €6,043, from €0 to €6,043
- Other debts -€3,737
down €3,737 (-14.2%), from €26,226 to €22,490
- Gross operating margin -€10,678
down €10,678, from €7,515 to -€3,163
- Depreciation -€647
down €647 (-12.8%), from €5,072 to €4,424
- Taxes +€498
up €498, from -€498 to €0
- Other operating charges -€221
down €221 (-24.7%), from €896 to €675
- Financial income +€164
up €164 (+164,070%), from €0 to €164
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 | €44,353 | €80,894 | +€36,541 | +82.4% |
| Fixed assets | 21/28 | €24,205 | €19,781 | -€4,424 | -18.3% |
| Tangible fixed assets | 22/27 | €24,205 | €19,781 | -€4,424 | -18.3% |
| Land and buildings | 22 | €21,248 | €18,042 | -€3,206 | -15.1% |
| Plant, machinery and equipment | 23 | €479 | €76 | -€404 | -84.2% |
| Furniture and vehicles | 24 | €2,477 | €1,663 | -€815 | -32.9% |
| Current assets | 29/58 | €20,148 | €61,113 | +€40,965 | +203% |
| Stocks and contracts in progress | 3 | €2,199 | €0 | -€2,199 | -100% |
| Stocks | 30/36 | €2,199 | €0 | -€2,199 | -100% |
| Amounts receivable within one year | 40/41 | €7,003 | €9,762 | +€2,759 | +39.4% |
| Trade receivables | 40 | €3,708 | €7,262 | +€3,554 | +95.9% |
| Other amounts receivable | 41 | €3,295 | €2,500 | -€795 | -24.1% |
| Cash at bank and in hand | 54/58 | €10,946 | €18,709 | +€7,763 | +70.9% |
| Deferred charges and accrued income | 490/1 | - | €32,643 | +€32,643 | |
| Total equity and liabilities | 10/49 | €44,353 | €80,894 | +€36,541 | +82.4% |
| Equity | 10/15 | €9,902 | €1,318 | -€8,584 | -86.7% |
| Contributions | 10/11 | €1,239 | €1,239 | = | 0.0% |
| Reserves | 13 | €11,002 | €11,002 | = | 0.0% |
| Distributable reserves | 133 | €11,002 | €11,002 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,340 | -€10,924 | -€8,584 | -367% |
| Amounts payable | 17/49 | €34,451 | €79,576 | +€45,125 | +131% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €34,451 | €57,425 | +€22,974 | +66.7% |
| Current portion of amounts payable after more than one year | 42 | €3,080 | €0 | -€3,080 | -100% |
| Trade debts | 44 | €5,145 | €28,893 | +€23,747 | +462% |
| Suppliers | 440/4 | €5,145 | €28,893 | +€23,747 | +462% |
| Taxes, remuneration and social security | 45 | €0 | €6,043 | +€6,043 | |
| Taxes | 450/3 | €0 | €6,043 | +€6,043 | |
| Other amounts payable | 47/48 | €26,226 | €22,490 | -€3,737 | -14.2% |
| Accrued charges and deferred income | 492/3 | €0 | €22,151 | +€22,151 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,072 | €4,424 | -€647 | -12.8% |
| Other operating charges | 640/8 | €896 | €675 | -€221 | -24.7% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €7,515 | -€3,163 | -€10,678 | |
| Operating profit (loss) | 9901 | €1,547 | -€8,263 | -€9,809 | |
| Financial income | 75/76B | €0 | €164 | +€164 | +164,070% |
| Recurring financial income | 75 | €0 | €164 | +€164 | +164,070% |
| Financial charges | 65/66B | €636 | €485 | -€151 | -23.7% |
| Recurring financial charges | 65 | €636 | €485 | -€151 | -23.7% |
| Profit (loss) for the period before taxes | 9903 | €911 | -€8,584 | -€9,495 | |
| Income taxes | 67/77 | -€498 | €0 | +€498 | |
| Profit (loss) for the period | 9904 | €1,409 | -€8,584 | -€9,993 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,409 | -€8,584 | -€9,993 |
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 19 October 2026 via checked.be.