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
- Deferred charges and accrued income +€168,998
new in 2026: €168,998
- Reserves +€153,226
up €153,226 (+16,240%), from €944 to €154,170
of which Distributable reserves: +€153,226
- Tax, wage and social debts +€15,323
new in 2026: €15,323
- Financial income +€168,998
new in 2026: €168,998
- Taxes +€15,323
new in 2026: €15,323
- Gross operating margin +€372
up €372 (+48.2%), from -€772 to -€400
- Financial charges -€9
down €9 (-15.4%), from €59 to €50
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €167,363 | €335,912 | +€168,549 | +101% |
| Fixed assets | 21/28 | €167,252 | €166,852 | -€400 | -0.2% |
| Financial fixed assets | 28 | €167,252 | €166,852 | -€400 | -0.2% |
| Current assets | 29/58 | €111 | €169,060 | +€168,949 | +152,646% |
| Cash at bank and in hand | 54/58 | €111 | €61 | -€49 | -44.5% |
| Deferred charges and accrued income | 490/1 | - | €168,998 | +€168,998 | |
| Total equity and liabilities | 10/49 | €167,363 | €335,912 | +€168,549 | +101% |
| Equity | 10/15 | €163,363 | €316,590 | +€153,226 | +93.8% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €944 | €154,170 | +€153,226 | +16,240% |
| Non-distributable reserves | 130/1 | €944 | €944 | = | 0.0% |
| Other | 1319 | €944 | €944 | = | 0.0% |
| Distributable reserves | 133 | - | €153,226 | +€153,226 | |
| Profit (loss) carried forward | 14 | €12,420 | €12,420 | = | 0.0% |
| Amounts payable | 17/49 | €4,000 | €19,323 | +€15,323 | +383% |
| Amounts payable within one year | 42/48 | €4,000 | €19,323 | +€15,323 | +383% |
| Taxes, remuneration and social security | 45 | - | €15,323 | +€15,323 | |
| Taxes | 450/3 | - | €15,323 | +€15,323 | |
| Other amounts payable | 47/48 | €4,000 | €4,000 | = | 0.0% |
| Gross operating margin | 9900 | -€772 | -€400 | +€372 | +48.2% |
| Operating profit (loss) | 9901 | -€772 | -€400 | +€372 | +48.2% |
| Financial income | 75/76B | - | €168,998 | +€168,998 | |
| Recurring financial income | 75 | - | €168,998 | +€168,998 | |
| Financial charges | 65/66B | €59 | €50 | -€9 | -15.4% |
| Recurring financial charges | 65 | €59 | €50 | -€9 | -15.4% |
| Profit (loss) for the period before taxes | 9903 | -€830 | €168,549 | +€169,379 | |
| Income taxes | 67/77 | - | €15,323 | +€15,323 | |
| Profit (loss) for the period | 9904 | -€830 | €153,226 | +€154,057 | |
| Profit (loss) for the period to be appropriated | 9905 | -€830 | €153,226 | +€154,057 |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.