CARISMATICS: 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.
CARISMATICS
Largest movements
- Cash -€7,171
down €7,171 (-34.4%), from €20,825 to €13,654
mainly Investment in fixed assets (net) (-€5,219) and Receivables within one year (-€5,129)
- Receivables within one year +€5,129
up €5,129 (+36.7%), from €13,974 to €19,103
of which Trade receivables: +€2,811
- Tangible fixed assets -€2,807
down €2,807 (-13.3%), from €21,033 to €18,226
of which Leasing and similar rights: -€3,283
- Stocks and contracts +€1,676
up €1,676 (+17.2%), from €9,750 to €11,426
of which Contracts in progress: +€1,659
- Intangible fixed assets -€860
down €860 (-27.9%), from €3,087 to €2,227
- Trade debts +€3,685
up €3,685 (+193%), from €1,907 to €5,593
- Accrued charges and deferred income -€2,906
down €2,906 (-79.5%), from €3,656 to €751
- Debts after one year -€2,617
down €2,617 (-49.0%), from €5,338 to €2,721
- Tax, wage and social debts -€2,457
down €2,457 (-39.5%), from €6,222 to €3,764
of which Taxes: -€4,325
- Current portion of long-term debt -€1,613
down €1,613 (-20.0%), from €8,051 to €6,438
- Turnover +€183,216
new in 2025: €183,216
- Purchases and services +€157,842
new in 2025: €157,842
- Staff costs +€16,214
up €16,214 (+272%), from €5,951 to €22,165
- Gross operating margin +€6,245
up €6,245 (+21.5%), from €29,043 to €35,287
- Taxes -€2,803
down €2,803 (-80.3%), from €3,493 to €690
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 | €69,876 | €66,179 | -€3,696 | -5.3% |
| Fixed assets | 21/28 | €24,120 | €20,453 | -€3,667 | -15.2% |
| Intangible fixed assets | 21 | €3,087 | €2,227 | -€860 | -27.9% |
| Tangible fixed assets | 22/27 | €21,033 | €18,226 | -€2,807 | -13.3% |
| Plant, machinery and equipment | 23 | €5,039 | €2,511 | -€2,528 | -50.2% |
| Furniture and vehicles | 24 | €1,385 | €1,018 | -€367 | -26.5% |
| Leasing and similar rights | 25 | €4,938 | €1,655 | -€3,283 | -66.5% |
| Other tangible fixed assets | 26 | €9,672 | €13,043 | +€3,371 | +34.9% |
| Current assets | 29/58 | €45,756 | €45,726 | -€30 | -0.1% |
| Stocks and contracts in progress | 3 | €9,750 | €11,426 | +€1,676 | +17.2% |
| Stocks | 30/36 | €7,194 | €7,211 | +€16 | +0.2% |
| Contracts in progress | 37 | €2,556 | €4,215 | +€1,659 | +64.9% |
| Amounts receivable within one year | 40/41 | €13,974 | €19,103 | +€5,129 | +36.7% |
| Trade receivables | 40 | €4,735 | €7,546 | +€2,811 | +59.4% |
| Other amounts receivable | 41 | €9,239 | €11,557 | +€2,318 | +25.1% |
| Cash at bank and in hand | 54/58 | €20,825 | €13,654 | -€7,171 | -34.4% |
| Deferred charges and accrued income | 490/1 | €1,207 | €1,544 | +€337 | +27.9% |
| Total equity and liabilities | 10/49 | €69,876 | €66,179 | -€3,696 | -5.3% |
| Equity | 10/15 | €29,960 | €31,357 | +€1,398 | +4.7% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €29,460 | €30,857 | +€1,398 | +4.7% |
| Non-distributable reserves | 130/1 | €50 | €50 | = | 0.0% |
| Reserves not available under the articles | 1311 | €50 | €50 | = | 0.0% |
| Distributable reserves | 133 | €29,410 | €30,807 | +€1,398 | +4.8% |
| Amounts payable | 17/49 | €39,916 | €34,822 | -€5,094 | -12.8% |
| Amounts payable after more than one year | 17 | €5,338 | €2,721 | -€2,617 | -49.0% |
| Financial debts | 170/4 | €5,338 | €2,721 | -€2,617 | -49.0% |
| Amounts payable within one year | 42/48 | €30,921 | €31,350 | +€429 | +1.4% |
| Current portion of amounts payable after more than one year | 42 | €8,051 | €6,438 | -€1,613 | -20.0% |
| Trade debts | 44 | €1,907 | €5,593 | +€3,685 | +193% |
| Suppliers | 440/4 | €1,907 | €5,593 | +€3,685 | +193% |
| Taxes, remuneration and social security | 45 | €6,222 | €3,764 | -€2,457 | -39.5% |
| Taxes | 450/3 | €6,222 | €1,897 | -€4,325 | -69.5% |
| Remuneration and social security | 454/9 | - | €1,868 | +€1,868 | |
| Other amounts payable | 47/48 | €14,741 | €15,555 | +€813 | +5.5% |
| Accrued charges and deferred income | 492/3 | €3,656 | €751 | -€2,906 | -79.5% |
| Turnover | 70 | - | €183,216 | +€183,216 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €157,842 | +€157,842 | |
| Remuneration, social security and pensions | 62 | €5,951 | €22,165 | +€16,214 | +272% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,531 | €8,886 | +€355 | +4.2% |
| Other operating charges | 640/8 | €244 | €497 | +€252 | +103% |
| Gross operating margin | 9900 | €29,043 | €35,287 | +€6,245 | +21.5% |
| Operating profit (loss) | 9901 | €14,317 | €3,740 | -€10,576 | -73.9% |
| Financial income | 75/76B | €98 | €31 | -€66 | -67.9% |
| Recurring financial income | 75 | €98 | €31 | -€66 | -67.9% |
| Financial charges | 65/66B | €2,294 | €1,684 | -€610 | -26.6% |
| Recurring financial charges | 65 | €1,720 | €1,684 | -€36 | -2.1% |
| Non-recurring financial charges | 66B | €574 | - | -€574 | |
| Profit (loss) for the period before taxes | 9903 | €12,121 | €2,087 | -€10,033 | -82.8% |
| Income taxes | 67/77 | €3,493 | €690 | -€2,803 | -80.3% |
| Profit (loss) for the period | 9904 | €8,628 | €1,398 | -€7,230 | -83.8% |
| Profit (loss) for the period to be appropriated | 9905 | €8,628 | €1,398 | -€7,230 | -83.8% |
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 18 October 2026 via checked.be.