CARPE DIEM: 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.
CARPE DIEM
Largest movements
- Receivables within one year -€823
down €823 (-15.8%), from €5,224 to €4,401
- Cash -€300
down €300 (-60.8%), from €494 to €194
mainly Trade debts (-€1,910)
- Trade debts -€1,910
no longer reported in 2025 (was €1,910)
- Reserves +€786
up €786 (+20.6%), from €3,809 to €4,595
- Gross operating margin +€3,641
up €3,641, from -€2,799 to €842
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 | €5,718 | €4,595 | -€1,124 | -19.7% |
| Current assets | 29/58 | €5,718 | €4,595 | -€1,124 | -19.7% |
| Amounts receivable within one year | 40/41 | €5,224 | €4,401 | -€823 | -15.8% |
| Other amounts receivable | 41 | €5,224 | €4,401 | -€823 | -15.8% |
| Cash at bank and in hand | 54/58 | €494 | €194 | -€300 | -60.8% |
| Total equity and liabilities | 10/49 | €5,718 | €4,595 | -€1,124 | -19.7% |
| Equity | 10/15 | €3,809 | €4,595 | +€786 | +20.6% |
| Reserves | 13 | €3,809 | €4,595 | +€786 | +20.6% |
| Amounts payable | 17/49 | €1,910 | - | -€1,910 | |
| Amounts payable within one year | 42/48 | €1,910 | - | -€1,910 | |
| Trade debts | 44 | €1,910 | - | -€1,910 | |
| Suppliers | 440/4 | €1,910 | - | -€1,910 | |
| Gross operating margin | 9900 | -€2,799 | €842 | +€3,641 | |
| Operating profit (loss) | 9901 | -€2,799 | €842 | +€3,641 | |
| Financial charges | 65/66B | €69 | €56 | -€13 | -18.6% |
| Recurring financial charges | 65 | €69 | €56 | -€13 | -18.6% |
| Profit (loss) for the period before taxes | 9903 | -€2,868 | €786 | +€3,654 | |
| Profit (loss) for the period | 9904 | -€2,868 | €786 | +€3,654 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,868 | €786 | +€3,654 |
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 23 October 2026 via checked.be.