CarReSS: 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.
CarReSS
Largest movements
- Cash +€5,121
up €5,121 (+40.6%), from €12,612 to €17,733
mainly Net result for the year (+€8,724) and Depreciation (+€4,105)
- Tangible fixed assets -€4,105
down €4,105 (-17.9%), from €22,935 to €18,830
- Deferred charges and accrued income -€1,463
down €1,463 (-52.3%), from €2,799 to €1,336
- Reserves +€8,724
up €8,724 (+76.7%), from €11,375 to €20,099
- Other debts -€7,875
down €7,875 (-28.9%), from €27,265 to €19,390
- Trade debts -€3,583
down €3,583 (-83.4%), from €4,295 to €712
- Tax, wage and social debts +€3,018
up €3,018 (+119.1%), from €2,534 to €5,552
- Depreciation -€10,448
down €10,448 (-71.8%), from €14,553 to €4,105
- Taxes +€3,324
up €3,324 (+274.2%), from €1,212 to €4,536
- Gross operating margin -€1,937
down €1,937 (-9.1%), from €21,309 to €19,372
- Financial charges -€890
down €890 (-64.8%), from €1,374 to €484
- Financial income -€849
down €849 (-97.2%), from €873 to €24
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.
Cash bridge derived
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 | €58,194 | €58,040 | -€154 | -0.3% |
| Fixed assets | 21/28 | €22,935 | €18,830 | -€4,105 | -17.9% |
| Tangible fixed assets | 22/27 | €22,935 | €18,830 | -€4,105 | -17.9% |
| Furniture and vehicles | 24 | €22,935 | €18,830 | -€4,105 | -17.9% |
| Current assets | 29/58 | €35,259 | €39,210 | +€3,951 | +11.2% |
| Amounts receivable within one year | 40/41 | €19,848 | €20,141 | +€293 | +1.5% |
| Trade receivables | 40 | €15,316 | €15,568 | +€252 | +1.6% |
| Other amounts receivable | 41 | €4,532 | €4,573 | +€41 | +0.9% |
| Cash at bank and in hand | 54/58 | €12,612 | €17,733 | +€5,121 | +40.6% |
| Deferred charges and accrued income | 490/1 | €2,799 | €1,336 | -€1,463 | -52.3% |
| Total equity and liabilities | 10/49 | €58,194 | €58,040 | -€154 | -0.3% |
| Equity | 10/15 | €21,375 | €30,099 | +€8,724 | +40.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €11,375 | €20,099 | +€8,724 | +76.7% |
| Distributable reserves | 133 | €11,375 | €20,099 | +€8,724 | +76.7% |
| Amounts payable | 17/49 | €36,819 | €27,941 | -€8,878 | -24.1% |
| Amounts payable within one year | 42/48 | €34,094 | €25,654 | -€8,440 | -24.8% |
| Trade debts | 44 | €4,295 | €712 | -€3,583 | -83.4% |
| Suppliers | 440/4 | €4,295 | €712 | -€3,583 | -83.4% |
| Taxes, remuneration and social security | 45 | €2,534 | €5,552 | +€3,018 | +119.1% |
| Taxes | 450/3 | €2,534 | €5,552 | +€3,018 | +119.1% |
| Other amounts payable | 47/48 | €27,265 | €19,390 | -€7,875 | -28.9% |
| Accrued charges and deferred income | 492/3 | €2,725 | €2,287 | -€438 | -16.1% |
| Non-recurring operating income | 76A | - | €10,000 | +€10,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,553 | €4,105 | -€10,448 | -71.8% |
| Other operating charges | 640/8 | €2,120 | €1,547 | -€573 | -27.0% |
| Gross operating margin | 9900 | €21,309 | €19,372 | -€1,937 | -9.1% |
| Operating profit (loss) | 9901 | €4,635 | €13,720 | +€9,084 | +196.0% |
| Financial income | 75/76B | €873 | €24 | -€849 | -97.2% |
| Recurring financial income | 75 | €873 | €24 | -€849 | -97.2% |
| Financial charges | 65/66B | €1,374 | €484 | -€890 | -64.8% |
| Recurring financial charges | 65 | €1,374 | €484 | -€890 | -64.8% |
| Profit (loss) for the period before taxes | 9903 | €4,135 | €13,260 | +€9,125 | +220.7% |
| Income taxes | 67/77 | €1,212 | €4,536 | +€3,324 | +274.2% |
| Profit (loss) for the period | 9904 | €2,923 | €8,724 | +€5,802 | +198.5% |
| Profit (loss) for the period to be appropriated | 9905 | €2,923 | €8,724 | +€5,802 | +198.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.