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
- Cash +€2,872
up €2,872 (+29.6%), from €9,701 to €12,573
mainly Net result for the year (+€3,640) and Deferred charges and accrued income (+€2,158)
- Deferred charges and accrued income -€2,158
down €2,158 (-90.0%), from €2,397 to €239
- Tangible fixed assets -€651
down €651 (-67.6%), from €963 to €312
- Receivables within one year +€196
up €196 (+89.1%), from €220 to €415
- Profit (loss) carried forward +€3,640
up €3,640 (+15.5%), from -€23,450 to -€19,810
- Other debts -€2,792
down €2,792 (-78.9%), from €3,539 to €747
- Trade debts -€330
no longer reported in 2025 (was €330)
- Tax, wage and social debts -€260
down €260 (-6.5%), from €4,002 to €3,742
- Financial income +€12,476
new in 2025: €12,476
of which Financial income: +€12,476
- Gross operating margin -€5,760
down €5,760 (-3,373%), from -€171 to -€5,931
- Taxes -€504
down €504 (-30.1%), from €1,673 to €1,169
- Depreciation -€377
down €377 (-36.7%), from €1,028 to €651
- Other operating charges -€154
down €154 (-15.2%), from €1,016 to €862
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 | €13,281 | €13,540 | +€259 | +1.9% |
| Fixed assets | 21/28 | €963 | €312 | -€651 | -67.6% |
| Tangible fixed assets | 22/27 | €963 | €312 | -€651 | -67.6% |
| Plant, machinery and equipment | 23 | €963 | €312 | -€651 | -67.6% |
| Current assets | 29/58 | €12,318 | €13,227 | +€910 | +7.4% |
| Amounts receivable within one year | 40/41 | €220 | €415 | +€196 | +89.1% |
| Other amounts receivable | 41 | €220 | €415 | +€196 | +89.1% |
| Cash at bank and in hand | 54/58 | €9,701 | €12,573 | +€2,872 | +29.6% |
| Deferred charges and accrued income | 490/1 | €2,397 | €239 | -€2,158 | -90.0% |
| Total equity and liabilities | 10/49 | €13,281 | €13,540 | +€259 | +1.9% |
| Equity | 10/15 | €5,410 | €9,050 | +€3,640 | +67.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €10,260 | €10,260 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €8,400 | €8,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,450 | -€19,810 | +€3,640 | +15.5% |
| Amounts payable | 17/49 | €7,871 | €4,489 | -€3,381 | -43.0% |
| Amounts payable within one year | 42/48 | €7,871 | €4,489 | -€3,381 | -43.0% |
| Trade debts | 44 | €330 | - | -€330 | |
| Suppliers | 440/4 | €330 | - | -€330 | |
| Taxes, remuneration and social security | 45 | €4,002 | €3,742 | -€260 | -6.5% |
| Taxes | 450/3 | €4,002 | €3,742 | -€260 | -6.5% |
| Other amounts payable | 47/48 | €3,539 | €747 | -€2,792 | -78.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,028 | €651 | -€377 | -36.7% |
| Other operating charges | 640/8 | €1,016 | €862 | -€154 | -15.2% |
| Non-recurring operating charges | 66A | €5 | - | -€5 | |
| Gross operating margin | 9900 | -€171 | -€5,931 | -€5,760 | -3,373% |
| Operating profit (loss) | 9901 | -€2,220 | -€7,444 | -€5,224 | -235% |
| Financial income | 75/76B | - | €12,476 | +€12,476 | |
| Recurring financial income | 75 | - | €12,476 | +€12,476 | |
| Non-recurring financial income | 76B | - | €12,476 | +€12,476 | |
| Financial charges | 65/66B | €164 | €223 | +€59 | +35.8% |
| Recurring financial charges | 65 | €164 | €223 | +€59 | +35.8% |
| Profit (loss) for the period before taxes | 9903 | -€2,385 | €4,809 | +€7,194 | |
| Income taxes | 67/77 | €1,673 | €1,169 | -€504 | -30.1% |
| Profit (loss) for the period | 9904 | -€4,058 | €3,640 | +€7,698 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,058 | €3,640 | +€7,698 |
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 31 October 2026 via checked.be.