CAVIARTO: 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.
CAVIARTO
Largest movements
- Receivables within one year -€16,980
down €16,980 (-100%), from €16,980 to €0
of which Trade receivables: -€16,575
- Cash +€14,804
up €14,804 (+89.0%), from €16,641 to €31,445
mainly Receivables within one year (+€16,980) and Other debts (+€3,685)
- Tax, wage and social debts -€4,018
down €4,018 (-100%), from €4,018 to €0
- Other debts +€3,685
up €3,685, from €0 to €3,685
- Profit (loss) carried forward -€2,270
down €2,270, from €297 to -€1,973
- Gross operating margin -€14,445
down €14,445, from €12,403 to -€2,042
- Taxes -€4,018
no longer reported in 2025 (was €4,018)
- Financial charges -€647
down €647 (-89.4%), from €723 to €77
- Other operating charges -€466
no longer reported in 2025 (was €466)
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 | €34,116 | €31,513 | -€2,603 | -7.6% |
| Fixed assets | 21/28 | €220 | €68 | -€152 | -69.1% |
| Tangible fixed assets | 22/27 | €220 | €68 | -€152 | -69.1% |
| Furniture and vehicles | 24 | €220 | €68 | -€152 | -69.1% |
| Current assets | 29/58 | €33,896 | €31,445 | -€2,451 | -7.2% |
| Amounts receivable within one year | 40/41 | €16,980 | €0 | -€16,980 | -100% |
| Trade receivables | 40 | €16,575 | €0 | -€16,575 | -100% |
| Other amounts receivable | 41 | €405 | €0 | -€405 | -100% |
| Cash at bank and in hand | 54/58 | €16,641 | €31,445 | +€14,804 | +89.0% |
| Deferred charges and accrued income | 490/1 | €275 | €0 | -€275 | -100% |
| Total equity and liabilities | 10/49 | €34,116 | €31,513 | -€2,603 | -7.6% |
| Equity | 10/15 | €30,097 | €27,827 | -€2,270 | -7.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €26,800 | €26,800 | = | 0.0% |
| Distributable reserves | 133 | €26,800 | €26,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | €297 | -€1,973 | -€2,270 | |
| Amounts payable | 17/49 | €4,019 | €3,686 | -€333 | -8.3% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €4,019 | €3,686 | -€333 | -8.3% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €1 | €1 | = | 0.0% |
| Suppliers | 440/4 | €1 | €1 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €4,018 | €0 | -€4,018 | -100% |
| Taxes | 450/3 | €4,018 | €0 | -€4,018 | -100% |
| Other amounts payable | 47/48 | €0 | €3,685 | +€3,685 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €152 | €152 | = | 0.0% |
| Other operating charges | 640/8 | €466 | - | -€466 | |
| Gross operating margin | 9900 | €12,403 | -€2,042 | -€14,445 | |
| Operating profit (loss) | 9901 | €11,786 | -€2,193 | -€13,979 | |
| Financial charges | 65/66B | €723 | €77 | -€647 | -89.4% |
| Recurring financial charges | 65 | €723 | €77 | -€647 | -89.4% |
| Profit (loss) for the period before taxes | 9903 | €11,063 | -€2,270 | -€13,332 | |
| Income taxes | 67/77 | €4,018 | - | -€4,018 | |
| Profit (loss) for the period | 9904 | €7,045 | -€2,270 | -€9,314 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,045 | -€2,270 | -€9,314 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.