CARIMMOND: 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.
CARIMMOND
Largest movements
- Cash +€2,482
up €2,482 (+488%), from €508 to €2,990
mainly Net result for the year (+€4,300) and Depreciation (+€2,202)
- Tangible fixed assets -€2,202
down €2,202 (-19.3%), from €11,383 to €9,181
of which Furniture and vehicles: -€1,783
- Receivables within one year -€186
down €186 (-43.3%), from €430 to €244
- Other debts -€4,341
down €4,341 (-16.0%), from €27,110 to €22,769
- Profit (loss) carried forward +€4,300
up €4,300 (+6.2%), from -€69,094 to -€64,793
- Tax, wage and social debts +€557
new in 2025: €557
- Trade debts -€423
down €423 (-29.6%), from €1,426 to €1,003
- Gross operating margin +€7,680
up €7,680, from -€348 to €7,331
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 | €12,342 | €12,436 | +€93 | +0.8% |
| Fixed assets | 21/28 | €11,383 | €9,181 | -€2,202 | -19.3% |
| Tangible fixed assets | 22/27 | €11,383 | €9,181 | -€2,202 | -19.3% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €2,552 | €769 | -€1,783 | -69.9% |
| Other tangible fixed assets | 26 | €8,832 | €8,412 | -€419 | -4.7% |
| Current assets | 29/58 | €959 | €3,255 | +€2,296 | +239% |
| Amounts receivable within one year | 40/41 | €430 | €244 | -€186 | -43.3% |
| Other amounts receivable | 41 | €430 | €244 | -€186 | -43.3% |
| Cash at bank and in hand | 54/58 | €508 | €2,990 | +€2,482 | +488% |
| Deferred charges and accrued income | 490/1 | €21 | €21 | +€0 | +2.3% |
| Total equity and liabilities | 10/49 | €12,342 | €12,436 | +€93 | +0.8% |
| Equity | 10/15 | -€16,194 | -€11,893 | +€4,300 | +26.6% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €33,900 | €33,900 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Distributable reserves | 133 | €32,000 | €32,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€69,094 | -€64,793 | +€4,300 | +6.2% |
| Amounts payable | 17/49 | €28,536 | €24,329 | -€4,207 | -14.7% |
| Amounts payable within one year | 42/48 | €28,536 | €24,329 | -€4,207 | -14.7% |
| Trade debts | 44 | €1,426 | €1,003 | -€423 | -29.6% |
| Suppliers | 440/4 | €1,426 | €1,003 | -€423 | -29.6% |
| Taxes, remuneration and social security | 45 | - | €557 | +€557 | |
| Taxes | 450/3 | - | €557 | +€557 | |
| Other amounts payable | 47/48 | €27,110 | €22,769 | -€4,341 | -16.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,177 | €2,202 | +€26 | +1.2% |
| Other operating charges | 640/8 | €587 | €606 | +€19 | +3.2% |
| Gross operating margin | 9900 | -€348 | €7,331 | +€7,680 | |
| Operating profit (loss) | 9901 | -€3,112 | €4,523 | +€7,635 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €203 | €223 | +€19 | +9.5% |
| Recurring financial charges | 65 | €203 | €223 | +€19 | +9.5% |
| Profit (loss) for the period before taxes | 9903 | -€3,315 | €4,300 | +€7,616 | |
| Profit (loss) for the period | 9904 | -€3,315 | €4,300 | +€7,616 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,315 | €4,300 | +€7,616 |
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 15 October 2026 via checked.be.