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.
Carissima
Largest movements
- Tangible fixed assets -€41,858
down €41,858 (-14.4%), from €289,848 to €247,990
of which Land and buildings: -€21,098
- Stocks and contracts -€6,289
down €6,289 (-3.2%), from €193,929 to €187,640
- Trade debts +€42,032
up €42,032 (+3436.3%), from €1,223 to €43,255
- Debts after one year -€41,963
down €41,963 (-23.8%), from €176,134 to €134,171
- Current portion of long-term debt -€41,099
down €41,099 (-96.4%), from €42,619 to €1,520
- Other debts -€11,845
down €11,845 (-17.5%), from €67,744 to €55,899
- Tax, wage and social debts +€7,295
up €7,295 (+26.3%), from €27,737 to €35,032
of which Taxes: +€4,516
- Gross operating margin -€27,097
down €27,097 (-48.5%), from €55,899 to €28,802
- Financial income +€10,800
up €10,800 (+143.9%), from €7,503 to €18,303
- Other operating charges +€1,250
up €1,250 (+36.1%), from €3,462 to €4,711
- Taxes +€953
no longer reported in 2025 (was -€953)
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.
Cash bridge derived
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 | €505,799 | €458,962 | -€46,837 | -9.3% |
| Fixed assets | 21/28 | €289,848 | €247,990 | -€41,858 | -14.4% |
| Tangible fixed assets | 22/27 | €289,848 | €247,990 | -€41,858 | -14.4% |
| Land and buildings | 22 | €189,879 | €168,781 | -€21,098 | -11.1% |
| Plant, machinery and equipment | 23 | €70,737 | €62,544 | -€8,193 | -11.6% |
| Furniture and vehicles | 24 | €29,232 | €16,665 | -€12,567 | -43.0% |
| Current assets | 29/58 | €215,951 | €210,971 | -€4,979 | -2.3% |
| Stocks and contracts in progress | 3 | €193,929 | €187,640 | -€6,289 | -3.2% |
| Stocks | 30/36 | €193,929 | €187,640 | -€6,289 | -3.2% |
| Amounts receivable within one year | 40/41 | €1,746 | €5,292 | +€3,547 | +203.2% |
| Trade receivables | 40 | €769 | €769 | = | 0.0% |
| Other amounts receivable | 41 | €977 | €4,523 | +€3,547 | +363.1% |
| Cash at bank and in hand | 54/58 | €20,276 | €18,040 | -€2,237 | -11.0% |
| Total equity and liabilities | 10/49 | €505,799 | €458,962 | -€46,837 | -9.3% |
| Equity | 10/15 | €190,343 | €186,325 | -€4,017 | -2.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €64,598 | €64,598 | = | 0.0% |
| Non-distributable reserves | 130/1 | €64,260 | €64,260 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €62,400 | €62,400 | = | 0.0% |
| Tax-exempt reserves | 132 | €338 | €338 | = | 0.0% |
| Profit (loss) carried forward | 14 | €119,545 | €115,528 | -€4,017 | -3.4% |
| Amounts payable | 17/49 | €315,456 | €272,636 | -€42,820 | -13.6% |
| Amounts payable after more than one year | 17 | €176,134 | €134,171 | -€41,963 | -23.8% |
| Financial debts | 170/4 | €176,134 | €134,171 | -€41,963 | -23.8% |
| Amounts payable within one year | 42/48 | €139,322 | €135,706 | -€3,617 | -2.6% |
| Current portion of amounts payable after more than one year | 42 | €42,619 | €1,520 | -€41,099 | -96.4% |
| Trade debts | 44 | €1,223 | €43,255 | +€42,032 | +3436.3% |
| Suppliers | 440/4 | €1,223 | €43,255 | +€42,032 | +3436.3% |
| Taxes, remuneration and social security | 45 | €27,737 | €35,032 | +€7,295 | +26.3% |
| Taxes | 450/3 | €5,975 | €10,491 | +€4,516 | +75.6% |
| Remuneration and social security | 454/9 | €21,762 | €24,540 | +€2,779 | +12.8% |
| Other amounts payable | 47/48 | €67,744 | €55,899 | -€11,845 | -17.5% |
| Accrued charges and deferred income | 492/3 | - | €2,760 | +€2,760 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,385 | €41,858 | -€527 | -1.2% |
| Other operating charges | 640/8 | €3,462 | €4,711 | +€1,250 | +36.1% |
| Gross operating margin | 9900 | €55,899 | €28,802 | -€27,097 | -48.5% |
| Operating profit (loss) | 9901 | €10,053 | -€17,767 | -€27,820 | |
| Financial income | 75/76B | €7,503 | €18,303 | +€10,800 | +143.9% |
| Recurring financial income | 75 | €7,503 | €18,303 | +€10,800 | +143.9% |
| Financial charges | 65/66B | €5,100 | €4,554 | -€547 | -10.7% |
| Recurring financial charges | 65 | €5,100 | €4,554 | -€547 | -10.7% |
| Profit (loss) for the period before taxes | 9903 | €12,456 | -€4,017 | -€16,473 | |
| Income taxes | 67/77 | -€953 | - | +€953 | |
| Profit (loss) for the period | 9904 | €13,409 | -€4,017 | -€17,427 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,409 | -€4,017 | -€17,427 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.