CARICHAP: 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.
CARICHAP
Largest movements
- Receivables within one year +€12,656
up €12,656 (+8.8%), from €143,551 to €156,207
of which Trade receivables: +€7,378
- Tangible fixed assets +€9,175
up €9,175 (+9.5%), from €97,016 to €106,191
- Cash +€7,884
up €7,884 (+36.4%), from €21,648 to €29,532
mainly Trade debts (+€20,744) and Net result for the year (+€19,962)
- Trade debts +€20,744
up €20,744 (+324%), from €6,410 to €27,154
- Reserves +€18,238
up €18,238 (+36.8%), from €49,592 to €67,830
of which Distributable reserves: +€17,238
- Debts after one year -€15,975
down €15,975 (-22.9%), from €69,884 to €53,909
of which Financial debts: -€15,975
- Gross operating margin +€23,210
up €23,210 (+31.6%), from €73,406 to €96,616
- Depreciation -€19,181
down €19,181 (-77.4%), from €24,770 to €5,589
- Staff costs +€5,820
up €5,820 (+9.4%), from €61,973 to €67,793
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 | €334,510 | €363,313 | +€28,804 | +8.6% |
| Fixed assets | 21/28 | €97,016 | €106,191 | +€9,175 | +9.5% |
| Tangible fixed assets | 22/27 | €97,016 | €106,191 | +€9,175 | +9.5% |
| Furniture and vehicles | 24 | €97,016 | €106,191 | +€9,175 | +9.5% |
| Current assets | 29/58 | €237,493 | €257,122 | +€19,628 | +8.3% |
| Amounts receivable within one year | 40/41 | €143,551 | €156,207 | +€12,656 | +8.8% |
| Trade receivables | 40 | €143,551 | €150,929 | +€7,378 | +5.1% |
| Other amounts receivable | 41 | - | €5,278 | +€5,278 | |
| Current investments | 50/53 | €68,503 | €68,503 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €21,648 | €29,532 | +€7,884 | +36.4% |
| Deferred charges and accrued income | 490/1 | €3,792 | €2,880 | -€912 | -24.1% |
| Total equity and liabilities | 10/49 | €334,510 | €363,313 | +€28,804 | +8.6% |
| Equity | 10/15 | €221,174 | €239,412 | +€18,238 | +8.2% |
| Contributions | 10/11 | €209,400 | €209,400 | = | 0.0% |
| Capital | 10 | €209,400 | €209,400 | = | 0.0% |
| Issued capital | 100 | €209,400 | €209,400 | = | 0.0% |
| Reserves | 13 | €49,592 | €67,830 | +€18,238 | +36.8% |
| Non-distributable reserves | 130/1 | €11,275 | €12,275 | +€1,000 | +8.9% |
| Legal reserve | 130 | €11,275 | €12,275 | +€1,000 | +8.9% |
| Distributable reserves | 133 | €38,317 | €55,555 | +€17,238 | +45.0% |
| Profit (loss) carried forward | 14 | -€37,818 | -€37,818 | = | 0.0% |
| Amounts payable | 17/49 | €113,336 | €123,901 | +€10,565 | +9.3% |
| Amounts payable after more than one year | 17 | €69,884 | €53,909 | -€15,975 | -22.9% |
| Financial debts | 170/4 | €49,884 | €33,909 | -€15,975 | -32.0% |
| Other amounts payable | 178/9 | €20,000 | €20,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €43,452 | €66,712 | +€23,260 | +53.5% |
| Current portion of amounts payable after more than one year | 42 | €15,356 | €15,975 | +€619 | +4.0% |
| Trade debts | 44 | €6,410 | €27,154 | +€20,744 | +324% |
| Suppliers | 440/4 | €6,410 | €27,154 | +€20,744 | +324% |
| Taxes, remuneration and social security | 45 | €4,436 | €6,333 | +€1,897 | +42.8% |
| Taxes | 450/3 | €2,236 | €2,121 | -€115 | -5.1% |
| Remuneration and social security | 454/9 | €2,201 | €4,212 | +€2,012 | +91.4% |
| Other amounts payable | 47/48 | €17,250 | €17,250 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €3,280 | +€3,280 | |
| Remuneration, social security and pensions | 62 | €61,973 | €67,793 | +€5,820 | +9.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,770 | €5,589 | -€19,181 | -77.4% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €73,406 | €96,616 | +€23,210 | +31.6% |
| Operating profit (loss) | 9901 | -€13,721 | €22,847 | +€36,568 | |
| Financial income | 75/76B | €36 | €30 | -€6 | -17.0% |
| Recurring financial income | 75 | €36 | €30 | -€6 | -17.0% |
| Financial charges | 65/66B | €3,051 | €2,508 | -€542 | -17.8% |
| Recurring financial charges | 65 | €3,051 | €2,508 | -€542 | -17.8% |
| Profit (loss) for the period before taxes | 9903 | -€16,736 | €20,368 | +€37,104 | |
| Income taxes | 67/77 | €328 | €406 | +€79 | +24.0% |
| Profit (loss) for the period | 9904 | -€17,063 | €19,962 | +€37,026 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,063 | €19,962 | +€37,026 |
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 18 October 2026 via checked.be.