CHEZ CARINE: 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.
CHEZ CARINE
Largest movements
- Intangible fixed assets -€14,290
down €14,290 (-26.1%), from €54,743 to €40,453
- Tangible fixed assets -€9,774
down €9,774 (-45.6%), from €21,424 to €11,650
of which Other tangible fixed assets: -€6,868
- Receivables within one year +€6,702
up €6,702 (+9.4%), from €71,673 to €78,375
of which Other amounts receivable: +€18,382
- Cash +€6,581
up €6,581 (+18.0%), from €36,512 to €43,093
mainly Depreciation (+€24,069) and Trade debts (+€22,821)
- Debts after one year -€26,884
down €26,884 (-45.6%), from €58,962 to €32,078
- Trade debts +€22,821
up €22,821 (+49.6%), from €46,007 to €68,828
- Tax, wage and social debts -€12,158
down €12,158 (-27.1%), from €44,830 to €32,672
of which Remuneration and social security: -€7,957
- Profit (loss) carried forward +€10,903
up €10,903, from -€4,301 to €6,602
- Current portion of long-term debt -€3,861
down €3,861 (-12.6%), from €30,745 to €26,884
- Gross operating margin -€10,564
down €10,564 (-4.2%), from €252,262 to €241,698
- Taxes +€4,513
up €4,513 (+91.3%), from €4,945 to €9,458
- Depreciation -€3,943
down €3,943 (-14.1%), from €28,012 to €24,069
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 | €186,243 | €177,065 | -€9,178 | -4.9% |
| Fixed assets | 21/28 | €76,860 | €52,796 | -€24,064 | -31.3% |
| Intangible fixed assets | 21 | €54,743 | €40,453 | -€14,290 | -26.1% |
| Tangible fixed assets | 22/27 | €21,424 | €11,650 | -€9,774 | -45.6% |
| Plant, machinery and equipment | 23 | €4,864 | €2,096 | -€2,768 | -56.9% |
| Furniture and vehicles | 24 | €291 | €154 | -€137 | -47.2% |
| Other tangible fixed assets | 26 | €16,268 | €9,400 | -€6,868 | -42.2% |
| Financial fixed assets | 28 | €693 | €693 | = | 0.0% |
| Current assets | 29/58 | €109,383 | €124,269 | +€14,886 | +13.6% |
| Amounts receivable within one year | 40/41 | €71,673 | €78,375 | +€6,702 | +9.4% |
| Trade receivables | 40 | €11,680 | €0 | -€11,680 | -100% |
| Other amounts receivable | 41 | €59,993 | €78,375 | +€18,382 | +30.6% |
| Cash at bank and in hand | 54/58 | €36,512 | €43,093 | +€6,581 | +18.0% |
| Deferred charges and accrued income | 490/1 | €1,197 | €2,801 | +€1,603 | +134% |
| Total equity and liabilities | 10/49 | €186,243 | €177,065 | -€9,178 | -4.9% |
| Equity | 10/15 | €5,699 | €16,602 | +€10,903 | +191% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,301 | €6,602 | +€10,903 | |
| Amounts payable | 17/49 | €180,544 | €160,463 | -€20,081 | -11.1% |
| Amounts payable after more than one year | 17 | €58,962 | €32,078 | -€26,884 | -45.6% |
| Financial debts | 170/4 | €58,962 | €32,078 | -€26,884 | -45.6% |
| Amounts payable within one year | 42/48 | €121,581 | €128,384 | +€6,803 | +5.6% |
| Current portion of amounts payable after more than one year | 42 | €30,745 | €26,884 | -€3,861 | -12.6% |
| Trade debts | 44 | €46,007 | €68,828 | +€22,821 | +49.6% |
| Suppliers | 440/4 | €46,007 | €68,828 | +€22,821 | +49.6% |
| Taxes, remuneration and social security | 45 | €44,830 | €32,672 | -€12,158 | -27.1% |
| Taxes | 450/3 | €17,188 | €12,987 | -€4,200 | -24.4% |
| Remuneration and social security | 454/9 | €27,642 | €19,685 | -€7,957 | -28.8% |
| Remuneration, social security and pensions | 62 | €187,799 | €189,239 | +€1,440 | +0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,012 | €24,069 | -€3,943 | -14.1% |
| Other operating charges | 640/8 | €4,059 | €4,899 | +€840 | +20.7% |
| Gross operating margin | 9900 | €252,262 | €241,698 | -€10,564 | -4.2% |
| Operating profit (loss) | 9901 | €32,393 | €23,491 | -€8,902 | -27.5% |
| Financial income | 75/76B | €2,537 | €4,185 | +€1,648 | +65.0% |
| Recurring financial income | 75 | €2,537 | €4,185 | +€1,648 | +65.0% |
| Financial charges | 65/66B | €8,879 | €7,315 | -€1,564 | -17.6% |
| Recurring financial charges | 65 | €8,879 | €7,315 | -€1,564 | -17.6% |
| Profit (loss) for the period before taxes | 9903 | €26,051 | €20,361 | -€5,689 | -21.8% |
| Income taxes | 67/77 | €4,945 | €9,458 | +€4,513 | +91.3% |
| Profit (loss) for the period | 9904 | €21,106 | €10,903 | -€10,202 | -48.3% |
| Profit (loss) for the period to be appropriated | 9905 | €21,106 | €10,903 | -€10,202 | -48.3% |
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 21 October 2026 via checked.be.