CARISTEF: 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.
CARISTEF
Largest movements
- Cash +€1,651
up €1,651 (+110%), from €1,507 to €3,159
mainly Net result for the year (+€1,232) and Other debts (+€884)
- Profit (loss) carried forward +€1,232
up €1,232 (+17.7%), from -€6,976 to -€5,745
- Other debts +€884
up €884 (+12.4%), from €7,158 to €8,042
- Trade debts -€397
down €397 (-64.9%), from €612 to €215
- Gross operating margin +€4,074
up €4,074, from -€1,697 to €2,376
- Depreciation -€62
down €62 (-21.7%), from €286 to €224
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 | €8,656 | €10,346 | +€1,689 | +19.5% |
| Fixed assets | 21/28 | €3,212 | €3,251 | +€39 | +1.2% |
| Tangible fixed assets | 22/27 | €1,519 | €1,558 | +€39 | +2.6% |
| Furniture and vehicles | 24 | - | €235 | +€235 | |
| Other tangible fixed assets | 26 | €1,519 | €1,323 | -€196 | -12.9% |
| Financial fixed assets | 28 | €1,693 | €1,693 | = | 0.0% |
| Current assets | 29/58 | €5,445 | €7,095 | +€1,651 | +30.3% |
| Stocks and contracts in progress | 3 | €3,666 | €3,669 | +€2 | +0.1% |
| Stocks | 30/36 | €3,666 | €3,669 | +€2 | +0.1% |
| Amounts receivable within one year | 40/41 | - | €5 | +€5 | |
| Other amounts receivable | 41 | - | €5 | +€5 | |
| Cash at bank and in hand | 54/58 | €1,507 | €3,159 | +€1,651 | +110% |
| Deferred charges and accrued income | 490/1 | €271 | €262 | -€8 | -3.0% |
| Total equity and liabilities | 10/49 | €8,656 | €10,346 | +€1,689 | +19.5% |
| Equity | 10/15 | -€841 | €390 | +€1,232 | |
| Contributions | 10/11 | €5,454 | €5,454 | = | 0.0% |
| Reserves | 13 | €681 | €681 | = | 0.0% |
| Non-distributable reserves | 130/1 | €681 | €681 | = | 0.0% |
| Reserves not available under the articles | 1311 | €681 | €681 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,976 | -€5,745 | +€1,232 | +17.7% |
| Amounts payable | 17/49 | €9,498 | €9,955 | +€458 | +4.8% |
| Amounts payable within one year | 42/48 | €9,498 | €9,955 | +€458 | +4.8% |
| Trade debts | 44 | €612 | €215 | -€397 | -64.9% |
| Suppliers | 440/4 | €612 | €215 | -€397 | -64.9% |
| Taxes, remuneration and social security | 45 | €1,728 | €1,698 | -€30 | -1.7% |
| Taxes | 450/3 | €1,728 | €1,698 | -€30 | -1.7% |
| Other amounts payable | 47/48 | €7,158 | €8,042 | +€884 | +12.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €286 | €224 | -€62 | -21.7% |
| Other operating charges | 640/8 | €579 | €598 | +€18 | +3.2% |
| Gross operating margin | 9900 | -€1,697 | €2,376 | +€4,074 | |
| Operating profit (loss) | 9901 | -€2,563 | €1,555 | +€4,117 | |
| Financial charges | 65/66B | €332 | €323 | -€9 | -2.7% |
| Recurring financial charges | 65 | €332 | €323 | -€9 | -2.7% |
| Profit (loss) for the period before taxes | 9903 | -€2,895 | €1,232 | +€4,126 | |
| Profit (loss) for the period | 9904 | -€2,895 | €1,232 | +€4,126 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,895 | €1,232 | +€4,126 |
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 15 October 2026 via checked.be.