CARPE DIEM: what changed
CARPE DIEM
Largest movements
- Cash +€4,645
up €4,645 (+250%), from €1,856 to €6,502
mainly Net result for the year (+€13,636) and Depreciation (+€2,285)
- Tangible fixed assets -€2,285
down €2,285 (-7.0%), from €32,741 to €30,456
of which Furniture and vehicles: -€1,513
- Profit (loss) carried forward +€10,104
up €10,104 (+482%), from €2,096 to €12,200
- Other debts -€10,010
no longer reported in 2025 (was €10,010)
- Tax, wage and social debts +€1,720
new in 2025: €1,720
- Trade debts +€664
up €664 (+25.9%), from €2,563 to €3,228
- Gross operating margin +€16,890
up €16,890 (+521%), from €3,243 to €20,133
- Purchases and services +€4,621
up €4,621 (+109%), from €4,257 to €8,878
- Taxes +€1,720
new in 2025: €1,720
- Other operating charges -€330
down €330 (-11.9%), from €2,765 to €2,436
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €35,120 | €37,599 | +€2,479 | +7.1% |
| Fixed assets | 21/28 | €32,741 | €30,456 | -€2,285 | -7.0% |
| Tangible fixed assets | 22/27 | €32,741 | €30,456 | -€2,285 | -7.0% |
| Land and buildings | 22 | €30,097 | €29,325 | -€773 | -2.6% |
| Furniture and vehicles | 24 | €2,644 | €1,131 | -€1,513 | -57.2% |
| Current assets | 29/58 | €2,379 | €7,143 | +€4,764 | +200% |
| Cash at bank and in hand | 54/58 | €1,856 | €6,502 | +€4,645 | +250% |
| Deferred charges and accrued income | 490/1 | €522 | €641 | +€119 | +22.8% |
| Total equity and liabilities | 10/49 | €35,120 | €37,599 | +€2,479 | +7.1% |
| Equity | 10/15 | €22,547 | €32,651 | +€10,104 | +44.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Contributions outside capital | 11 | €18,592 | €18,592 | = | 0.0% |
| Other | 1109/19 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,096 | €12,200 | +€10,104 | +482% |
| Amounts payable | 17/49 | €12,573 | €4,948 | -€7,625 | -60.6% |
| Amounts payable within one year | 42/48 | €12,573 | €4,948 | -€7,625 | -60.6% |
| Trade debts | 44 | €2,563 | €3,228 | +€664 | +25.9% |
| Suppliers | 440/4 | €2,563 | €3,228 | +€664 | +25.9% |
| Taxes, remuneration and social security | 45 | - | €1,720 | +€1,720 | |
| Taxes | 450/3 | - | €1,720 | +€1,720 | |
| Other amounts payable | 47/48 | €10,010 | - | -€10,010 | |
| Goods, raw materials, services and sundry goods | 60/61 | €4,257 | €8,878 | +€4,621 | +109% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,285 | €2,285 | = | 0.0% |
| Other operating charges | 640/8 | €2,765 | €2,436 | -€330 | -11.9% |
| Gross operating margin | 9900 | €3,243 | €20,133 | +€16,890 | +521% |
| Operating profit (loss) | 9901 | -€1,808 | €15,412 | +€17,220 | |
| Financial charges | 65/66B | €39 | €56 | +€17 | +42.6% |
| Recurring financial charges | 65 | €39 | €56 | +€17 | +42.6% |
| Profit (loss) for the period before taxes | 9903 | -€1,847 | €15,357 | +€17,203 | |
| Income taxes | 67/77 | - | €1,720 | +€1,720 | |
| Profit (loss) for the period | 9904 | -€1,847 | €13,636 | +€15,483 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,847 | €13,636 | +€15,483 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.