CARISSIMA: 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
CARISSIMA
NACE 46.180, Agents specialised in the wholesale of other particular products
financial year 2024 compared with 2023filed annual accounts (NBB)
Net result for the year
€826,760
2023 · €99,346+€727,414
Equity
€10.6m
2023 · €9.8m+€826,760
Cash
€78,554
2023 · €5,061+€73,493
Balance sheet total
€19.3m
2023 · €16.7m+€2.6m
Largest movements
Assets
- Receivables within one year +€1.7m
up €1.7m (+19.5%), from €8.8m to €10.5m
of which Other amounts receivable: +€1.8m
- Tangible fixed assets +€820,389
up €820,389 (+48.2%), from €1.7m to €2.5m
of which Leasing and similar rights: +€832,311
Equity and liabilities
- Other debts +€1.4m
up €1.4m (+57.1%), from €2.4m to €3.7m
- Profit (loss) carried forward +€826,760
up €826,760 (+10.4%), from €7.9m to €8.8m
- Debts after one year +€726,068
up €726,068 (+61.4%), from €1.2m to €1.9m
- Trade debts -€408,112
down €408,112 (-16.4%), from €2.5m to €2.1m
Income statement
- Depreciation +€201,037
up €201,037 (+41.5%), from €484,432 to €685,469
- Financial income +€161,915
up €161,915 (+18.0%), from €900,043 to €1.1m
- Turnover +€92,452
up €92,452 (+13.7%), from €677,179 to €769,630
- Other operating income -€71,106
down €71,106 (-70.5%), from €100,886 to €29,780
- Financial charges -€30,392
down €30,392 (-15.9%), from €191,272 to €160,879
From the 2023 result to the 2024 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 2023
€99,346
Turnover
+€92,452
Other operating income
-€71,106
Goods and materials
+€1,308
Services and other goods
-€234
Staff costs
-€1,364
Depreciation
-€201,037
Other operating charges
-€20,338
Other operating items
+€735,426
Financial income
+€161,915
Financial charges
+€30,392
Result 2024
€826,760
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€668,872
Investment
-€1.5m
Financing
+€910,479
Cash 2023
€5,061
From operations (derived)
+€668,872
Net result for the year
+€826,760
Depreciation
+€685,469
Receivables after one year
-€44,364
Receivables within one year
-€1.7m
Deferred charges and accrued income
+€4,430
Trade debts
-€408,112
Tax, wage and social debts
-€31,811
Other debts
+€1.4m
Investment (derived)
-€1.5m
Investment in fixed assets (net)
-€1.5m
Financing
+€910,479
Debts after one year
+€726,068
Current portion of long-term debt
+€184,410
Cash 2024
€78,554
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €16,699,098 | €19,346,486 | +€2.6m | +15.9% |
| Fixed assets | 21/28 | €6,112,585 | €6,932,973 | +€820,389 | +13.4% |
| Tangible fixed assets | 22/27 | €1,701,571 | €2,521,960 | +€820,389 | +48.2% |
| Furniture and vehicles | 24 | €46,190 | €34,268 | -€11,922 | -25.8% |
| Leasing and similar rights | 25 | €1,652,381 | €2,484,691 | +€832,311 | +50.4% |
| Assets under construction and advance payments | 27 | €3,000 | €3,000 | = | 0.0% |
| Financial fixed assets | 28 | €4,411,014 | €4,411,014 | = | 0.0% |
| Affiliated companies | 280/1 | €4,407,314 | €4,407,314 | = | 0.0% |
| Participating interests | 280 | €4,407,314 | €4,407,314 | = | 0.0% |
| Other financial fixed assets | 284/8 | €3,700 | €3,700 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €3,700 | €3,700 | = | 0.0% |
| Current assets | 29/58 | €10,586,513 | €12,413,512 | +€1.8m | +17.3% |
| Amounts receivable after more than one year | 29 | €1,774,570 | €1,818,935 | +€44,364 | +2.5% |
| Other amounts receivable | 291 | €1,774,570 | €1,818,935 | +€44,364 | +2.5% |
| Amounts receivable within one year | 40/41 | €8,773,513 | €10,487,085 | +€1.7m | +19.5% |
| Trade receivables | 40 | €155,896 | €29,813 | -€126,083 | -80.9% |
| Other amounts receivable | 41 | €8,617,617 | €10,457,271 | +€1.8m | +21.3% |
| Cash at bank and in hand | 54/58 | €5,061 | €78,554 | +€73,493 | +1,452% |
| Deferred charges and accrued income | 490/1 | €33,369 | €28,939 | -€4,430 | -13.3% |
| Total equity and liabilities | 10/49 | €16,699,098 | €19,346,486 | +€2.6m | +15.9% |
| Equity | 10/15 | €9,759,210 | €10,585,970 | +€826,760 | +8.5% |
| Contributions | 10/11 | €366,298 | €366,298 | = | 0.0% |
| Capital | 10 | €366,298 | €366,298 | = | 0.0% |
| Issued capital | 100 | €366,298 | €366,298 | = | 0.0% |
| Reserves | 13 | €1,446,016 | €1,446,016 | = | 0.0% |
| Non-distributable reserves | 130/1 | €43,000 | €43,000 | = | 0.0% |
| Legal reserve | 130 | €43,000 | €43,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,339,314 | €1,339,314 | = | 0.0% |
| Distributable reserves | 133 | €63,702 | €63,702 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,946,896 | €8,773,656 | +€826,760 | +10.4% |
| Amounts payable | 17/49 | €6,939,888 | €8,760,516 | +€1.8m | +26.2% |
| Amounts payable after more than one year | 17 | €1,183,186 | €1,909,254 | +€726,068 | +61.4% |
| Financial debts | 170/4 | €1,183,186 | €1,909,254 | +€726,068 | +61.4% |
| Leasing and similar obligations | 172 | €1,183,186 | €1,909,254 | +€726,068 | +61.4% |
| Amounts payable within one year | 42/48 | €5,756,703 | €6,851,262 | +€1.1m | +19.0% |
| Current portion of amounts payable after more than one year | 42 | €553,960 | €738,370 | +€184,410 | +33.3% |
| Trade debts | 44 | €2,492,698 | €2,084,585 | -€408,112 | -16.4% |
| Suppliers | 440/4 | €2,492,698 | €2,084,585 | -€408,112 | -16.4% |
| Taxes, remuneration and social security | 45 | €347,035 | €315,224 | -€31,811 | -9.2% |
| Taxes | 450/3 | €333,192 | €313,690 | -€19,502 | -5.9% |
| Remuneration and social security | 454/9 | €13,843 | €1,534 | -€12,309 | -88.9% |
| Other amounts payable | 47/48 | €2,363,010 | €3,713,083 | +€1.4m | +57.1% |
| Operating income | 70/76A | €778,065 | €799,410 | +€21,345 | +2.7% |
| Turnover | 70 | €677,179 | €769,630 | +€92,452 | +13.7% |
| Other operating income | 74 | €100,886 | €29,780 | -€71,106 | -70.5% |
| Operating charges | 60/66A | €1,387,491 | €873,729 | -€513,762 | -37.0% |
| Goods for resale, raw materials and consumables | 60 | €1,308 | €0 | -€1,308 | -100% |
| Purchases | 600/8 | €1,308 | €0 | -€1,308 | -100% |
| Services and other goods | 61 | €156,659 | €156,893 | +€234 | +0.1% |
| Remuneration, social security and pensions | 62 | -€1,364 | - | +€1,364 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €484,432 | €685,469 | +€201,037 | +41.5% |
| Other operating charges | 640/8 | €11,029 | €31,367 | +€20,338 | +184% |
| Non-recurring operating charges | 66A | €735,426 | €0 | -€735,426 | -100% |
| Operating profit (loss) | 9901 | -€609,426 | -€74,319 | +€535,107 | +87.8% |
| Financial income | 75/76B | €900,043 | €1,061,958 | +€161,915 | +18.0% |
| Recurring financial income | 75 | €900,043 | €1,061,958 | +€161,915 | +18.0% |
| Income from financial fixed assets | 750 | €853,823 | €991,671 | +€137,847 | +16.1% |
| Income from current assets | 751 | €46,220 | €70,287 | +€24,067 | +52.1% |
| Other financial income | 752/9 | - | €1 | +€1 | |
| Financial charges | 65/66B | €191,272 | €160,879 | -€30,392 | -15.9% |
| Recurring financial charges | 65 | €191,272 | €160,879 | -€30,392 | -15.9% |
| Debt charges | 650 | €187,367 | €157,295 | -€30,073 | -16.1% |
| Other financial charges | 652/9 | €3,904 | €3,585 | -€319 | -8.2% |
| Profit (loss) for the period before taxes | 9903 | €99,346 | €826,760 | +€727,414 | +732% |
| Profit (loss) for the period | 9904 | €99,346 | €826,760 | +€727,414 | +732% |
| Profit (loss) for the period to be appropriated | 9905 | €99,346 | €826,760 | +€727,414 | +732% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.