CARPE DIEM: what changed
What changed
CARPE DIEM
NACE 56.210, Event catering
filed annual accounts (NBB)
Net result for the year
€18,068
2024 · €295,978-€277,909
Equity
€983,843
2024 · €965,774+€18,068
Cash
€376,482
2024 · €640,289-€263,808
Balance sheet total
€1.6m
2024 · €1.7m-€114,626
Largest movements
Assets
- Cash -€263,808
down €263,808 (-41.2%), from €640,289 to €376,482
mainly Receivables within one year (-€164,651) and Trade debts (-€108,954)
- Receivables within one year +€164,651
up €164,651 (+26.4%), from €624,815 to €789,466
of which Other amounts receivable: +€84,939
Equity and liabilities
- Trade debts -€108,954
down €108,954 (-34.1%), from €319,430 to €210,476
- Reserves +€18,068
up €18,068 (+2.4%), from €752,930 to €770,998
of which Distributable reserves: +€18,068
Income statement
- Gross operating margin -€319,474
down €319,474 (-18.8%), from €1.7m to €1.4m
- Taxes -€57,817
down €57,817 (-84.2%), from €68,630 to €10,813
- Depreciation +€18,878
up €18,878 (+70.6%), from €26,726 to €45,604
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€295,978
Gross operating margin
-€319,474
Staff costs
-€13,700
Depreciation
-€18,878
Other operating charges
+€9,175
Financial income
-€116
Financial charges
+€7,267
Taxes
+€57,817
Result 2025
€18,068
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€213,422
Investment
-€36,094
Financing
-€14,292
Cash 2024
€640,289
From operations (derived)
-€213,422
Net result for the year
+€18,068
Depreciation
+€45,604
Stocks and contracts
+€5,581
Receivables within one year
-€164,651
Deferred charges and accrued income
+€379
Trade debts
-€108,954
Tax, wage and social debts
+€13,216
Other debts
-€13,050
Accrued charges and deferred income
-€9,616
Investment (derived)
-€36,094
Investment in fixed assets (net)
-€36,094
Financing
-€14,292
Current portion of long-term debt
-€14,292
Cash 2025
€376,482
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,667,464 | €1,552,838 | -€114,626 | -6.9% |
| Fixed assets | 21/28 | €238,204 | €228,693 | -€9,510 | -4.0% |
| Tangible fixed assets | 22/27 | €222,042 | €212,532 | -€9,510 | -4.3% |
| Land and buildings | 22 | €133 | €0 | -€133 | -100% |
| Plant, machinery and equipment | 23 | €218,757 | €210,341 | -€8,417 | -3.8% |
| Furniture and vehicles | 24 | €3,152 | €2,191 | -€961 | -30.5% |
| Financial fixed assets | 28 | €16,162 | €16,162 | = | 0.0% |
| Current assets | 29/58 | €1,429,261 | €1,324,144 | -€105,116 | -7.4% |
| Stocks and contracts in progress | 3 | €162,226 | €156,645 | -€5,581 | -3.4% |
| Stocks | 30/36 | €162,226 | €156,645 | -€5,581 | -3.4% |
| Amounts receivable within one year | 40/41 | €624,815 | €789,466 | +€164,651 | +26.4% |
| Trade receivables | 40 | €624,806 | €704,518 | +€79,712 | +12.8% |
| Other amounts receivable | 41 | €9 | €84,948 | +€84,939 | +984,232% |
| Current investments | 50/53 | €1 | €1 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €640,289 | €376,482 | -€263,808 | -41.2% |
| Deferred charges and accrued income | 490/1 | €1,930 | €1,551 | -€379 | -19.6% |
| Total equity and liabilities | 10/49 | €1,667,464 | €1,552,838 | -€114,626 | -6.9% |
| Equity | 10/15 | €965,774 | €983,843 | +€18,068 | +1.9% |
| Contributions | 10/11 | €212,845 | €212,845 | = | 0.0% |
| Capital | 10 | €212,845 | €212,845 | = | 0.0% |
| Issued capital | 100 | €212,845 | €212,845 | = | 0.0% |
| Reserves | 13 | €752,930 | €770,998 | +€18,068 | +2.4% |
| Non-distributable reserves | 130/1 | €21,284 | €21,284 | = | 0.0% |
| Legal reserve | 130 | €21,284 | €21,284 | = | 0.0% |
| Tax-exempt reserves | 132 | €72 | €72 | = | 0.0% |
| Distributable reserves | 133 | €731,573 | €749,642 | +€18,068 | +2.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €701,690 | €568,995 | -€132,695 | -18.9% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €686,523 | €563,444 | -€123,079 | -17.9% |
| Current portion of amounts payable after more than one year | 42 | €14,292 | €0 | -€14,292 | -100% |
| Trade debts | 44 | €319,430 | €210,476 | -€108,954 | -34.1% |
| Suppliers | 440/4 | €319,430 | €210,476 | -€108,954 | -34.1% |
| Taxes, remuneration and social security | 45 | €161,892 | €175,108 | +€13,216 | +8.2% |
| Taxes | 450/3 | €22,888 | €37,031 | +€14,143 | +61.8% |
| Remuneration and social security | 454/9 | €139,004 | €138,077 | -€927 | -0.7% |
| Other amounts payable | 47/48 | €190,910 | €177,861 | -€13,050 | -6.8% |
| Accrued charges and deferred income | 492/3 | €15,167 | €5,551 | -€9,616 | -63.4% |
| Non-recurring operating income | 76A | €3,258 | €0 | -€3,258 | -100% |
| Remuneration, social security and pensions | 62 | €1,281,493 | €1,295,192 | +€13,700 | +1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,726 | €45,604 | +€18,878 | +70.6% |
| Other operating charges | 640/8 | €14,185 | €5,010 | -€9,175 | -64.7% |
| Gross operating margin | 9900 | €1,697,595 | €1,378,120 | -€319,474 | -18.8% |
| Operating profit (loss) | 9901 | €375,191 | €32,314 | -€342,877 | -91.4% |
| Financial income | 75/76B | €352 | €236 | -€116 | -32.9% |
| Recurring financial income | 75 | €352 | €236 | -€116 | -32.9% |
| Financial charges | 65/66B | €10,935 | €3,669 | -€7,267 | -66.5% |
| Recurring financial charges | 65 | €10,935 | €3,669 | -€7,267 | -66.5% |
| Profit (loss) for the period before taxes | 9903 | €364,608 | €28,881 | -€335,726 | -92.1% |
| Income taxes | 67/77 | €68,630 | €10,813 | -€57,817 | -84.2% |
| Profit (loss) for the period | 9904 | €295,978 | €18,068 | -€277,909 | -93.9% |
| Profit (loss) for the period to be appropriated | 9905 | €295,978 | €18,068 | -€277,909 | -93.9% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.