CarianVerni: 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.
CarianVerni
Largest movements
- Tangible fixed assets -€26,541
down €26,541 (-3.9%), from €677,560 to €651,019
of which Land and buildings: -€26,335
- Receivables after one year -€26,336
down €26,336 (-41.9%), from €62,834 to €36,498
- Cash +€9,885
up €9,885 (+7.0%), from €140,693 to €150,578
mainly Depreciation (+€26,541) and Receivables after one year (+€26,336)
- Reserves -€72,897
down €72,897 (-12.4%), from €587,100 to €514,204
- Profit (loss) carried forward +€67,045
no longer reported in 2025 (was -€67,045)
- Debts after one year -€22,174
down €22,174 (-7.9%), from €279,878 to €257,705
- Tax, wage and social debts -€14,272
no longer reported in 2025 (was €14,272)
- Gross operating margin +€9,698
up €9,698 (+42.9%), from €22,602 to €32,301
- Financial income -€850
down €850 (-19.6%), from €4,337 to €3,487
- Other operating charges +€605
up €605 (+6.2%), from €9,753 to €10,358
- Depreciation +€484
up €484 (+1.9%), from €26,057 to €26,541
- Taxes +€403
no longer reported in 2025 (was -€403)
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 | €915,677 | €866,029 | -€49,649 | -5.4% |
| Fixed assets | 21/28 | €677,560 | €651,019 | -€26,541 | -3.9% |
| Tangible fixed assets | 22/27 | €677,560 | €651,019 | -€26,541 | -3.9% |
| Land and buildings | 22 | €676,941 | €650,606 | -€26,335 | -3.9% |
| Plant, machinery and equipment | 23 | €619 | €413 | -€206 | -33.3% |
| Current assets | 29/58 | €238,117 | €215,010 | -€23,107 | -9.7% |
| Amounts receivable after more than one year | 29 | €62,834 | €36,498 | -€26,336 | -41.9% |
| Other amounts receivable | 291 | €62,834 | €36,498 | -€26,336 | -41.9% |
| Amounts receivable within one year | 40/41 | €34,015 | €27,362 | -€6,654 | -19.6% |
| Trade receivables | 40 | €868 | €815 | -€52 | -6.0% |
| Other amounts receivable | 41 | €33,147 | €26,546 | -€6,601 | -19.9% |
| Cash at bank and in hand | 54/58 | €140,693 | €150,578 | +€9,885 | +7.0% |
| Deferred charges and accrued income | 490/1 | €575 | €572 | -€2 | -0.4% |
| Total equity and liabilities | 10/49 | €915,677 | €866,029 | -€49,649 | -5.4% |
| Equity | 10/15 | €588,226 | €582,374 | -€5,852 | -1.0% |
| Contributions | 10/11 | €68,171 | €68,171 | = | 0.0% |
| Reserves | 13 | €587,100 | €514,204 | -€72,897 | -12.4% |
| Distributable reserves | 133 | €587,100 | €514,204 | -€72,897 | -12.4% |
| Profit (loss) carried forward | 14 | -€67,045 | - | +€67,045 | |
| Amounts payable | 17/49 | €327,451 | €283,654 | -€43,797 | -13.4% |
| Amounts payable after more than one year | 17 | €279,878 | €257,705 | -€22,174 | -7.9% |
| Financial debts | 170/4 | €279,878 | €257,705 | -€22,174 | -7.9% |
| Amounts payable within one year | 42/48 | €42,502 | €23,618 | -€18,884 | -44.4% |
| Current portion of amounts payable after more than one year | 42 | €27,492 | €22,777 | -€4,715 | -17.2% |
| Trade debts | 44 | €738 | €840 | +€102 | +13.9% |
| Suppliers | 440/4 | €738 | €840 | +€102 | +13.9% |
| Taxes, remuneration and social security | 45 | €14,272 | - | -€14,272 | |
| Taxes | 450/3 | €14,272 | - | -€14,272 | |
| Accrued charges and deferred income | 492/3 | €5,071 | €2,332 | -€2,739 | -54.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,057 | €26,541 | +€484 | +1.9% |
| Other operating charges | 640/8 | €9,753 | €10,358 | +€605 | +6.2% |
| Non-recurring operating charges | 66A | €73,717 | - | -€73,717 | |
| Gross operating margin | 9900 | €22,602 | €32,301 | +€9,698 | +42.9% |
| Operating profit (loss) | 9901 | -€86,926 | -€4,599 | +€82,327 | +94.7% |
| Financial income | 75/76B | €4,337 | €3,487 | -€850 | -19.6% |
| Recurring financial income | 75 | €4,337 | €3,487 | -€850 | -19.6% |
| Financial charges | 65/66B | €4,377 | €4,741 | +€364 | +8.3% |
| Recurring financial charges | 65 | €4,377 | €4,741 | +€364 | +8.3% |
| Profit (loss) for the period before taxes | 9903 | -€86,965 | -€5,852 | +€81,113 | +93.3% |
| Income taxes | 67/77 | -€403 | - | +€403 | |
| Profit (loss) for the period | 9904 | -€86,562 | -€5,852 | +€80,710 | +93.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€86,562 | -€5,852 | +€80,710 | +93.2% |
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 22 October 2026 via checked.be.