Caris.management: 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.
Caris.management
Largest movements
- Cash +€145,636
up €145,636 (+1,513%), from €9,628 to €155,264
mainly Net result for the year (+€103,853) and Other debts (+€37,559)
- Financial fixed assets -€30,000
down €30,000 (-100%), from €30,000 to €0
- Tangible fixed assets -€11,505
down €11,505 (-45.4%), from €25,342 to €13,837
- Receivables within one year +€7,875
up €7,875 (+26.8%), from €29,398 to €37,273
of which Other amounts receivable: +€4,086
- Reserves +€55,000
up €55,000 (+190%), from €29,000 to €84,000
- Other debts +€37,559
up €37,559 (+327%), from €11,500 to €49,059
- Tax, wage and social debts +€32,323
up €32,323 (+518%), from €6,244 to €38,567
of which Taxes: +€32,335
- Debts after one year -€18,367
down €18,367 (-75.2%), from €24,427 to €6,060
- Trade debts +€4,465
up €4,465 (+192%), from €2,332 to €6,797
- Financial income +€124,867
up €124,867 (+76,964%), from €162 to €125,029
- Taxes +€33,486
up €33,486 (+614%), from €5,457 to €38,943
- Gross operating margin +€745
up €745 (+2.4%), from €30,525 to €31,269
- Other operating charges +€633
up €633 (+159%), from €398 to €1,031
- Financial charges -€575
down €575 (-37.3%), from €1,542 to €967
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 | €95,149 | €206,374 | +€111,225 | +117% |
| Fixed assets | 21/28 | €55,342 | €13,837 | -€41,505 | -75.0% |
| Tangible fixed assets | 22/27 | €25,342 | €13,837 | -€11,505 | -45.4% |
| Furniture and vehicles | 24 | €25,342 | €13,837 | -€11,505 | -45.4% |
| Financial fixed assets | 28 | €30,000 | €0 | -€30,000 | -100% |
| Current assets | 29/58 | €39,807 | €192,537 | +€152,730 | +384% |
| Amounts receivable within one year | 40/41 | €29,398 | €37,273 | +€7,875 | +26.8% |
| Trade receivables | 40 | €18,219 | €22,007 | +€3,789 | +20.8% |
| Other amounts receivable | 41 | €11,179 | €15,266 | +€4,086 | +36.6% |
| Cash at bank and in hand | 54/58 | €9,628 | €155,264 | +€145,636 | +1,513% |
| Deferred charges and accrued income | 490/1 | €781 | - | -€781 | |
| Total equity and liabilities | 10/49 | €95,149 | €206,374 | +€111,225 | +117% |
| Equity | 10/15 | €32,731 | €87,525 | +€54,794 | +167% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €29,000 | €84,000 | +€55,000 | +190% |
| Distributable reserves | 133 | €29,000 | €84,000 | +€55,000 | +190% |
| Profit (loss) carried forward | 14 | €1,231 | €1,025 | -€206 | -16.7% |
| Amounts payable | 17/49 | €62,418 | €118,850 | +€56,432 | +90.4% |
| Amounts payable after more than one year | 17 | €24,427 | €6,060 | -€18,367 | -75.2% |
| Financial debts | 170/4 | €24,427 | €6,060 | -€18,367 | -75.2% |
| Amounts payable within one year | 42/48 | €37,991 | €112,790 | +€74,798 | +197% |
| Current portion of amounts payable after more than one year | 42 | €17,916 | €18,367 | +€451 | +2.5% |
| Trade debts | 44 | €2,332 | €6,797 | +€4,465 | +192% |
| Suppliers | 440/4 | €2,332 | €6,797 | +€4,465 | +192% |
| Taxes, remuneration and social security | 45 | €6,244 | €38,567 | +€32,323 | +518% |
| Taxes | 450/3 | €5,007 | €37,342 | +€32,335 | +646% |
| Remuneration and social security | 454/9 | €1,237 | €1,225 | -€12 | -0.9% |
| Other amounts payable | 47/48 | €11,500 | €49,059 | +€37,559 | +327% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,638 | €11,505 | -€133 | -1.1% |
| Other operating charges | 640/8 | €398 | €1,031 | +€633 | +159% |
| Gross operating margin | 9900 | €30,525 | €31,269 | +€745 | +2.4% |
| Operating profit (loss) | 9901 | €18,490 | €18,734 | +€244 | +1.3% |
| Financial income | 75/76B | €162 | €125,029 | +€124,867 | +76,964% |
| Recurring financial income | 75 | €162 | €125,029 | +€124,867 | +76,964% |
| Financial charges | 65/66B | €1,542 | €967 | -€575 | -37.3% |
| Recurring financial charges | 65 | €1,542 | €967 | -€575 | -37.3% |
| Profit (loss) for the period before taxes | 9903 | €17,109 | €142,796 | +€125,686 | +735% |
| Income taxes | 67/77 | €5,457 | €38,943 | +€33,486 | +614% |
| Profit (loss) for the period | 9904 | €11,653 | €103,853 | +€92,200 | +791% |
| Profit (loss) for the period to be appropriated | 9905 | €11,653 | €103,853 | +€92,200 | +791% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.