CARIS: 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.
What changed
CARIS
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€241,743
2024 · €14,771+€226,973
Equity
€1.7m
2024 · €1.4m+€241,743
Cash
€4,778
2024 · €4,778
Balance sheet total
€3.6m
2024 · €3.3m+€241,743
Largest movements
Assets
- Receivables within one year +€241,743
up €241,743 (+120%), from €201,438 to €443,181
of which Trade receivables: +€241,743
Equity and liabilities
- Profit (loss) carried forward +€241,743
up €241,743 (+141%), from €171,106 to €412,849
Income statement
- Depreciation -€226,973
no longer reported in 2025 (was €226,973)
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.
Result 2024
€14,771
Depreciation
+€226,973
Result 2025
€241,743
raises the result
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.
From operations
€0
Investment
€0
Financing
€0
Cash 2024
€4,778
From operations (derived)
€0
Net result for the year
+€241,743
Receivables within one year
-€241,743
Cash 2025
€4,778
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,326,997 | €3,568,740 | +€241,743 | +7.3% |
| Fixed assets | 21/28 | €3,118,388 | €3,118,388 | = | 0.0% |
| Tangible fixed assets | 22/27 | €3,112,888 | €3,112,888 | = | 0.0% |
| Land and buildings | 22 | €2,112,950 | €2,112,950 | = | 0.0% |
| Plant, machinery and equipment | 23 | €902,125 | €902,125 | = | 0.0% |
| Furniture and vehicles | 24 | €90,260 | €90,260 | = | 0.0% |
| Leasing and similar rights | 25 | €7,552 | €7,552 | = | 0.0% |
| Financial fixed assets | 28 | €5,500 | €5,500 | = | 0.0% |
| Current assets | 29/58 | €208,609 | €450,353 | +€241,743 | +116% |
| Amounts receivable within one year | 40/41 | €201,438 | €443,181 | +€241,743 | +120% |
| Trade receivables | 40 | €201,109 | €442,852 | +€241,743 | +120% |
| Other amounts receivable | 41 | €328 | €328 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €4,778 | €4,778 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €2,394 | €2,394 | = | 0.0% |
| Total equity and liabilities | 10/49 | €3,326,997 | €3,568,740 | +€241,743 | +7.3% |
| Equity | 10/15 | €1,442,882 | €1,684,626 | +€241,743 | +16.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Revaluation surpluses | 12 | €1,251,316 | €1,251,316 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €171,106 | €412,849 | +€241,743 | +141% |
| Amounts payable | 17/49 | €1,884,115 | €1,884,115 | = | 0.0% |
| Amounts payable after more than one year | 17 | €1,428,753 | €1,428,753 | = | 0.0% |
| Financial debts | 170/4 | €1,428,753 | €1,428,753 | = | 0.0% |
| Amounts payable within one year | 42/48 | €455,362 | €455,362 | = | 0.0% |
| Current portion of amounts payable after more than one year | 42 | €102,732 | €102,732 | = | 0.0% |
| Trade debts | 44 | €6,479 | €6,479 | = | 0.0% |
| Suppliers | 440/4 | €6,479 | €6,479 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €16,051 | €16,051 | = | 0.0% |
| Taxes | 450/3 | €16,051 | €16,051 | = | 0.0% |
| Other amounts payable | 47/48 | €330,100 | €330,100 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €24 | €24 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €226,973 | - | -€226,973 | |
| Other operating charges | 640/8 | €15,899 | €15,899 | = | 0.0% |
| Gross operating margin | 9900 | €348,500 | €348,500 | = | 0.0% |
| Operating profit (loss) | 9901 | €105,605 | €332,577 | +€226,973 | +215% |
| Financial income | 75/76B | €32 | €32 | = | 0.0% |
| Recurring financial income | 75 | €32 | €32 | = | 0.0% |
| Financial charges | 65/66B | €90,390 | €90,390 | = | 0.0% |
| Recurring financial charges | 65 | €90,390 | €90,390 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €15,246 | €242,219 | +€226,973 | +1,489% |
| Income taxes | 67/77 | €475 | €475 | = | 0.0% |
| Profit (loss) for the period | 9904 | €14,771 | €241,743 | +€226,973 | +1,537% |
| Profit (loss) for the period to be appropriated | 9905 | €14,771 | €241,743 | +€226,973 | +1,537% |
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 19 October 2026 via checked.be.