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 +€13,295
up €13,295 (+129%), from €10,295 to €23,590
mainly Net result for the year (+€37,029) and Depreciation (+€10,952)
- Receivables within one year +€7,352
up €7,352 (+638%), from €1,152 to €8,503
of which Other amounts receivable: +€6,852
- Tangible fixed assets -€2,313
down €2,313 (-1.2%), from €197,445 to €195,132
of which Land and buildings: -€8,993
- Profit (loss) carried forward +€37,029
up €37,029 (+58.6%), from -€63,218 to -€26,190
- Other debts -€13,587
no longer reported in 2025 (was €13,587)
- Trade debts -€12,629
down €12,629 (-55.9%), from €22,603 to €9,975
- Contributions +€6,100
up €6,100 (+48.8%), from €12,500 to €18,600
- Tax, wage and social debts +€3,649
up €3,649 (+75.0%), from €4,867 to €8,516
- Gross operating margin +€44,008
up €44,008 (+125%), from €35,334 to €79,342
- Taxes +€8,047
up €8,047 (+5,767%), from €140 to €8,186
- Financial charges -€1,349
down €1,349 (-7.6%), from €17,652 to €16,303
- Other operating charges +€1,215
up €1,215 (+43.5%), from €2,795 to €4,011
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 | €209,139 | €227,602 | +€18,463 | +8.8% |
| Fixed assets | 21/28 | €197,445 | €195,132 | -€2,313 | -1.2% |
| Tangible fixed assets | 22/27 | €197,445 | €195,132 | -€2,313 | -1.2% |
| Land and buildings | 22 | €191,870 | €182,877 | -€8,993 | -4.7% |
| Furniture and vehicles | 24 | €5,575 | €12,255 | +€6,680 | +120% |
| Current assets | 29/58 | €11,694 | €32,470 | +€20,777 | +178% |
| Amounts receivable within one year | 40/41 | €1,152 | €8,503 | +€7,352 | +638% |
| Trade receivables | 40 | €1,000 | €1,500 | +€500 | +50.0% |
| Other amounts receivable | 41 | €152 | €7,003 | +€6,852 | +4,518% |
| Cash at bank and in hand | 54/58 | €10,295 | €23,590 | +€13,295 | +129% |
| Deferred charges and accrued income | 490/1 | €247 | €377 | +€130 | +52.7% |
| Total equity and liabilities | 10/49 | €209,139 | €227,602 | +€18,463 | +8.8% |
| Equity | 10/15 | -€48,858 | -€5,730 | +€43,129 | +88.3% |
| Contributions | 10/11 | €12,500 | €18,600 | +€6,100 | +48.8% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | -€63,218 | -€26,190 | +€37,029 | +58.6% |
| Amounts payable | 17/49 | €257,997 | €233,332 | -€24,665 | -9.6% |
| Amounts payable after more than one year | 17 | €202,813 | €199,357 | -€3,455 | -1.7% |
| Financial debts | 170/4 | €202,813 | €199,357 | -€3,455 | -1.7% |
| Amounts payable within one year | 42/48 | €55,184 | €33,939 | -€21,245 | -38.5% |
| Current portion of amounts payable after more than one year | 42 | €14,128 | €15,449 | +€1,321 | +9.4% |
| Trade debts | 44 | €22,603 | €9,975 | -€12,629 | -55.9% |
| Suppliers | 440/4 | €22,603 | €9,975 | -€12,629 | -55.9% |
| Taxes, remuneration and social security | 45 | €4,867 | €8,516 | +€3,649 | +75.0% |
| Taxes | 450/3 | €4,867 | €8,516 | +€3,649 | +75.0% |
| Other amounts payable | 47/48 | €13,587 | - | -€13,587 | |
| Accrued charges and deferred income | 492/3 | - | €35 | +€35 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,410 | €10,952 | -€458 | -4.0% |
| Other operating charges | 640/8 | €2,795 | €4,011 | +€1,215 | +43.5% |
| Non-recurring operating charges | 66A | - | €2,864 | +€2,864 | |
| Gross operating margin | 9900 | €35,334 | €79,342 | +€44,008 | +125% |
| Operating profit (loss) | 9901 | €21,129 | €61,515 | +€40,386 | +191% |
| Financial income | 75/76B | €123 | €3 | -€121 | -97.8% |
| Recurring financial income | 75 | €123 | €3 | -€121 | -97.8% |
| Financial charges | 65/66B | €17,652 | €16,303 | -€1,349 | -7.6% |
| Recurring financial charges | 65 | €17,652 | €16,303 | -€1,349 | -7.6% |
| Profit (loss) for the period before taxes | 9903 | €3,600 | €45,215 | +€41,615 | +1,156% |
| Income taxes | 67/77 | €140 | €8,186 | +€8,047 | +5,767% |
| Profit (loss) for the period | 9904 | €3,460 | €37,029 | +€33,568 | +970% |
| Profit (loss) for the period to be appropriated | 9905 | €3,460 | €37,029 | +€33,568 | +970% |
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 30 October 2026 via checked.be.