CARISSIMO: 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.
CARISSIMO
Largest movements
- Stocks and contracts -€3.2m
down €3.2m (-69.4%), from €4.6m to €1.4m
- Cash +€796,375
up €796,375 (+145%), from €548,684 to €1.3m
mainly Stocks and contracts (+€3.2m) and Net result for the year (+€674,641)
- Debts after one year -€3.0m
down €3.0m (-82.3%), from €3.7m to €654,735
of which Financial debts: -€3.0m
- Reserves +€360,823
up €360,823 (+48.3%), from €747,228 to €1.1m
- Profit (loss) carried forward +€313,817
up €313,817, from -€313,817 to €0
- Gross operating margin +€904,386
up €904,386, from -€44,537 to €859,849
- Taxes +€120,308
new in 2025: €120,308
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 | €5,226,404 | €2,804,734 | -€2.4m | -46.3% |
| Current assets | 29/58 | €5,226,404 | €2,804,734 | -€2.4m | -46.3% |
| Stocks and contracts in progress | 3 | €4,635,477 | €1,417,355 | -€3.2m | -69.4% |
| Stocks | 30/36 | €4,635,477 | €1,417,355 | -€3.2m | -69.4% |
| Amounts receivable within one year | 40/41 | €42,243 | €42,319 | +€77 | +0.2% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €42,243 | €42,319 | +€77 | +0.2% |
| Cash at bank and in hand | 54/58 | €548,684 | €1,345,059 | +€796,375 | +145% |
| Total equity and liabilities | 10/49 | €5,226,404 | €2,804,734 | -€2.4m | -46.3% |
| Equity | 10/15 | €1,183,411 | €1,858,051 | +€674,641 | +57.0% |
| Contributions | 10/11 | €750,000 | €750,000 | = | 0.0% |
| Reserves | 13 | €747,228 | €1,108,051 | +€360,823 | +48.3% |
| Distributable reserves | 133 | €747,228 | €1,108,051 | +€360,823 | +48.3% |
| Profit (loss) carried forward | 14 | -€313,817 | €0 | +€313,817 | |
| Amounts payable | 17/49 | €4,042,993 | €946,683 | -€3.1m | -76.6% |
| Amounts payable after more than one year | 17 | €3,691,028 | €654,735 | -€3.0m | -82.3% |
| Financial debts | 170/4 | €3,691,028 | €654,735 | -€3.0m | -82.3% |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €116,428 | €89,469 | -€26,959 | -23.2% |
| Trade debts | 44 | €35,919 | €8,960 | -€26,959 | -75.1% |
| Suppliers | 440/4 | €35,919 | €8,960 | -€26,959 | -75.1% |
| Other amounts payable | 47/48 | €80,509 | €80,509 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €235,537 | €202,479 | -€33,058 | -14.0% |
| Other operating charges | 640/8 | €1,130 | €1,132 | +€2 | +0.2% |
| Gross operating margin | 9900 | -€44,537 | €859,849 | +€904,386 | |
| Operating profit (loss) | 9901 | -€45,666 | €858,717 | +€904,383 | |
| Financial income | 75/76B | €634 | €1 | -€633 | -99.8% |
| Recurring financial income | 75 | €634 | €1 | -€633 | -99.8% |
| Financial charges | 65/66B | €57,351 | €63,770 | +€6,419 | +11.2% |
| Recurring financial charges | 65 | €57,351 | €63,770 | +€6,419 | +11.2% |
| Profit (loss) for the period before taxes | 9903 | -€102,384 | €794,949 | +€897,332 | |
| Income taxes | 67/77 | - | €120,308 | +€120,308 | |
| Profit (loss) for the period | 9904 | -€102,384 | €674,641 | +€777,024 | |
| Profit (loss) for the period to be appropriated | 9905 | -€102,384 | €674,641 | +€777,024 |
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 16 October 2026 via checked.be.