CARIELLE: 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.
CARIELLE
Largest movements
- Financial fixed assets -€135,000
no longer reported in 2025 (was €135,000)
- Current investments +€21,319
new in 2025: €21,319
- Receivables within one year +€5,302
up €5,302 (+12,187%), from €44 to €5,346
- Cash -€5,115
no longer reported in 2025 (was €5,115)
mainly Net result for the year (-€53,453) and Debts after one year (-€42,082)
- Profit (loss) carried forward -€53,453
new in 2025: -€53,453
- Debts after one year -€42,082
down €42,082 (-58.4%), from €72,082 to €30,000
- Current portion of long-term debt -€12,364
no longer reported in 2025 (was €12,364)
- Trade debts -€2,598
down €2,598 (-98.9%), from €2,626 to €28
- Other debts -€2,387
no longer reported in 2025 (was €2,387)
- Financial charges +€49,377
up €49,377 (+4,443%), from €1,111 to €50,488
of which Non-recurring financial charges: +€49,907
- Gross operating margin -€19,838
down €19,838, from €16,279 to -€3,559
- Taxes -€4,045
down €4,045, from €3,960 to -€85
- Financial income +€1,325
up €1,325 (+44,466%), from €3 to €1,328
- Other operating charges -€253
down €253 (-59.5%), from €425 to €172
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 | €142,085 | €27,955 | -€114,131 | -80.3% |
| Fixed assets | 21/28 | €136,749 | €1,103 | -€135,646 | -99.2% |
| Tangible fixed assets | 22/27 | €1,749 | €1,103 | -€646 | -37.0% |
| Plant, machinery and equipment | 23 | €148 | €10 | -€139 | -93.6% |
| Furniture and vehicles | 24 | €1,033 | €620 | -€412 | -39.9% |
| Other tangible fixed assets | 26 | €568 | €473 | -€95 | -16.8% |
| Financial fixed assets | 28 | €135,000 | - | -€135,000 | |
| Current assets | 29/58 | €5,336 | €26,852 | +€21,516 | +403% |
| Amounts receivable within one year | 40/41 | €44 | €5,346 | +€5,302 | +12,187% |
| Other amounts receivable | 41 | €44 | €5,346 | +€5,302 | +12,187% |
| Current investments | 50/53 | - | €21,319 | +€21,319 | |
| Cash at bank and in hand | 54/58 | €5,115 | - | -€5,115 | |
| Deferred charges and accrued income | 490/1 | €178 | €187 | +€9 | +5.2% |
| Total equity and liabilities | 10/49 | €142,085 | €27,955 | -€114,131 | -80.3% |
| Equity | 10/15 | €51,136 | -€2,317 | -€53,453 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €46,136 | €46,136 | = | 0.0% |
| Distributable reserves | 133 | €46,136 | €46,136 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€53,453 | -€53,453 | |
| Amounts payable | 17/49 | €90,950 | €30,272 | -€60,678 | -66.7% |
| Amounts payable after more than one year | 17 | €72,082 | €30,000 | -€42,082 | -58.4% |
| Financial debts | 170/4 | €72,082 | €30,000 | -€42,082 | -58.4% |
| Amounts payable within one year | 42/48 | €18,867 | €272 | -€18,595 | -98.6% |
| Current portion of amounts payable after more than one year | 42 | €12,364 | - | -€12,364 | |
| Financial debts | 43 | - | €244 | +€244 | |
| Credit institutions | 430/8 | - | €244 | +€244 | |
| Trade debts | 44 | €2,626 | €28 | -€2,598 | -98.9% |
| Suppliers | 440/4 | €2,626 | €28 | -€2,598 | -98.9% |
| Taxes, remuneration and social security | 45 | €1,489 | - | -€1,489 | |
| Taxes | 450/3 | €1,489 | - | -€1,489 | |
| Other amounts payable | 47/48 | €2,387 | - | -€2,387 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €438 | €646 | +€208 | +47.6% |
| Other operating charges | 640/8 | €425 | €172 | -€253 | -59.5% |
| Gross operating margin | 9900 | €16,279 | -€3,559 | -€19,838 | |
| Operating profit (loss) | 9901 | €15,416 | -€4,378 | -€19,794 | |
| Financial income | 75/76B | €3 | €1,328 | +€1,325 | +44,466% |
| Recurring financial income | 75 | €3 | €1,328 | +€1,325 | +44,466% |
| Financial charges | 65/66B | €1,111 | €50,488 | +€49,377 | +4,443% |
| Recurring financial charges | 65 | €1,111 | €581 | -€531 | -47.7% |
| Non-recurring financial charges | 66B | - | €49,907 | +€49,907 | |
| Profit (loss) for the period before taxes | 9903 | €14,308 | -€53,538 | -€67,846 | |
| Income taxes | 67/77 | €3,960 | -€85 | -€4,045 | |
| Profit (loss) for the period | 9904 | €10,348 | -€53,453 | -€63,801 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,348 | -€53,453 | -€63,801 |
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 30 October 2026 via checked.be.