CARIATI: 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.
CARIATI
Largest movements
- Receivables within one year -€7,965
down €7,965 (-8.4%), from €95,273 to €87,308
of which Other amounts receivable: -€6,471
- Tangible fixed assets -€1,213
down €1,213 (-22.3%), from €5,445 to €4,232
of which Plant, machinery and equipment: -€989
- Trade debts +€29,369
up €29,369 (+40.8%), from €72,057 to €101,425
of which Suppliers: +€35,409
- Profit (loss) carried forward -€11,801
down €11,801 (-35.6%), from -€33,194 to -€44,995
- Tax, wage and social debts -€9,897
no longer reported in 2025 (was €9,897)
of which Taxes: -€6,897
- Short-term financial debts -€7,031
no longer reported in 2025 (was €7,031)
- Current portion of long-term debt -€5,680
down €5,680 (-64.1%), from €8,855 to €3,175
- Gross operating margin +€18,839
up €18,839 (+71.0%), from -€26,523 to -€7,683
- Other operating charges -€1,315
down €1,315 (-61.5%), from €2,138 to €823
- Depreciation -€1,152
down €1,152 (-34.0%), from €3,386 to €2,235
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 | €102,847 | €93,184 | -€9,663 | -9.4% |
| Fixed assets | 21/28 | €5,445 | €4,232 | -€1,213 | -22.3% |
| Tangible fixed assets | 22/27 | €5,445 | €4,232 | -€1,213 | -22.3% |
| Plant, machinery and equipment | 23 | €1,297 | €308 | -€989 | -76.3% |
| Furniture and vehicles | 24 | €4,148 | €3,924 | -€224 | -5.4% |
| Current assets | 29/58 | €97,402 | €88,952 | -€8,449 | -8.7% |
| Amounts receivable within one year | 40/41 | €95,273 | €87,308 | -€7,965 | -8.4% |
| Trade receivables | 40 | €87,305 | €85,810 | -€1,494 | -1.7% |
| Other amounts receivable | 41 | €7,968 | €1,497 | -€6,471 | -81.2% |
| Cash at bank and in hand | 54/58 | €2,129 | €1,104 | -€1,024 | -48.1% |
| Deferred charges and accrued income | 490/1 | - | €540 | +€540 | |
| Total equity and liabilities | 10/49 | €102,847 | €93,184 | -€9,663 | -9.4% |
| Equity | 10/15 | -€5,603 | -€17,404 | -€11,801 | -211% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €25,090 | €25,090 | = | 0.0% |
| Distributable reserves | 133 | €25,090 | €25,090 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,194 | -€44,995 | -€11,801 | -35.6% |
| Amounts payable | 17/49 | €108,450 | €110,588 | +€2,138 | +2.0% |
| Amounts payable after more than one year | 17 | €2,601 | €2,601 | = | 0.0% |
| Financial debts | 170/4 | €2,601 | €2,601 | = | 0.0% |
| Amounts payable within one year | 42/48 | €105,848 | €107,987 | +€2,138 | +2.0% |
| Current portion of amounts payable after more than one year | 42 | €8,855 | €3,175 | -€5,680 | -64.1% |
| Financial debts | 43 | €7,031 | - | -€7,031 | |
| Other loans | 439 | €7,031 | - | -€7,031 | |
| Trade debts | 44 | €72,057 | €101,425 | +€29,369 | +40.8% |
| Suppliers | 440/4 | €66,017 | €101,425 | +€35,409 | +53.6% |
| Bills of exchange payable | 441 | €6,040 | - | -€6,040 | |
| Taxes, remuneration and social security | 45 | €9,897 | - | -€9,897 | |
| Taxes | 450/3 | €6,897 | - | -€6,897 | |
| Remuneration and social security | 454/9 | €3,000 | - | -€3,000 | |
| Other amounts payable | 47/48 | €8,009 | €3,387 | -€4,622 | -57.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,386 | €2,235 | -€1,152 | -34.0% |
| Other operating charges | 640/8 | €2,138 | €823 | -€1,315 | -61.5% |
| Gross operating margin | 9900 | -€26,523 | -€7,683 | +€18,839 | +71.0% |
| Operating profit (loss) | 9901 | -€32,047 | -€10,741 | +€21,307 | +66.5% |
| Financial income | 75/76B | €2 | €1 | -€0 | -18.6% |
| Recurring financial income | 75 | €2 | €1 | -€0 | -18.6% |
| Financial charges | 65/66B | €953 | €1,062 | +€108 | +11.4% |
| Recurring financial charges | 65 | €953 | €1,062 | +€108 | +11.4% |
| Profit (loss) for the period before taxes | 9903 | -€32,999 | -€11,801 | +€21,198 | +64.2% |
| Income taxes | 67/77 | €195 | - | -€195 | |
| Profit (loss) for the period | 9904 | -€33,194 | -€11,801 | +€21,393 | +64.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€33,194 | -€11,801 | +€21,393 | +64.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.