DI CARA: 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.
DI CARA
Largest movements
- Receivables within one year -€17,747
down €17,747 (-12.2%), from €145,351 to €127,604
of which Trade receivables: -€18,607
- Tangible fixed assets -€17,133
down €17,133 (-13.5%), from €127,170 to €110,037
of which Furniture and vehicles: -€16,503
- Cash +€10,756
up €10,756 (+21.9%), from €49,055 to €59,811
mainly Depreciation (+€30,020) and Receivables within one year (+€17,747)
- Trade debts +€16,388
up €16,388 (+25.0%), from €65,475 to €81,862
of which Suppliers: +€16,388
- Tax, wage and social debts -€16,216
down €16,216 (-29.7%), from €54,676 to €38,459
of which Taxes: -€12,686
- Profit (loss) carried forward -€14,810
down €14,810 (-15.6%), from €94,828 to €80,018
- Debts after one year -€13,781
down €13,781 (-22.1%), from €62,386 to €48,605
- Current portion of long-term debt +€6,690
up €6,690 (+32.0%), from €20,937 to €27,626
- Gross operating margin -€23,738
down €23,738 (-11.4%), from €208,045 to €184,307
- Staff costs +€18,489
up €18,489 (+14.6%), from €126,445 to €144,934
- Taxes -€11,286
down €11,286 (-98.1%), from €11,503 to €217
- Financial charges +€9,456
up €9,456 (+231%), from €4,094 to €13,550
of which Non-recurring financial charges: +€9,174
- Depreciation -€8,651
down €8,651 (-22.4%), from €38,671 to €30,020
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 | €321,576 | €297,452 | -€24,124 | -7.5% |
| Fixed assets | 21/28 | €127,170 | €110,037 | -€17,133 | -13.5% |
| Tangible fixed assets | 22/27 | €127,170 | €110,037 | -€17,133 | -13.5% |
| Plant, machinery and equipment | 23 | €887 | €257 | -€630 | -71.0% |
| Furniture and vehicles | 24 | €126,283 | €109,780 | -€16,503 | -13.1% |
| Current assets | 29/58 | €194,406 | €187,415 | -€6,991 | -3.6% |
| Amounts receivable within one year | 40/41 | €145,351 | €127,604 | -€17,747 | -12.2% |
| Trade receivables | 40 | €140,608 | €122,002 | -€18,607 | -13.2% |
| Other amounts receivable | 41 | €4,742 | €5,602 | +€859 | +18.1% |
| Cash at bank and in hand | 54/58 | €49,055 | €59,811 | +€10,756 | +21.9% |
| Total equity and liabilities | 10/49 | €321,576 | €297,452 | -€24,124 | -7.5% |
| Equity | 10/15 | €115,288 | €100,478 | -€14,810 | -12.8% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €94,828 | €80,018 | -€14,810 | -15.6% |
| Amounts payable | 17/49 | €206,288 | €196,974 | -€9,314 | -4.5% |
| Amounts payable after more than one year | 17 | €62,386 | €48,605 | -€13,781 | -22.1% |
| Financial debts | 170/4 | €62,386 | €48,605 | -€13,781 | -22.1% |
| Amounts payable within one year | 42/48 | €143,901 | €148,369 | +€4,468 | +3.1% |
| Current portion of amounts payable after more than one year | 42 | €20,937 | €27,626 | +€6,690 | +32.0% |
| Trade debts | 44 | €65,475 | €81,862 | +€16,388 | +25.0% |
| Suppliers | 440/4 | €63,442 | €79,830 | +€16,388 | +25.8% |
| Bills of exchange payable | 441 | €2,033 | €2,033 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €54,676 | €38,459 | -€16,216 | -29.7% |
| Taxes | 450/3 | €18,949 | €6,263 | -€12,686 | -66.9% |
| Remuneration and social security | 454/9 | €35,727 | €32,196 | -€3,531 | -9.9% |
| Other amounts payable | 47/48 | €2,814 | €421 | -€2,393 | -85.0% |
| Remuneration, social security and pensions | 62 | €126,445 | €144,934 | +€18,489 | +14.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,671 | €30,020 | -€8,651 | -22.4% |
| Other operating charges | 640/8 | €3,512 | €2,237 | -€1,275 | -36.3% |
| Non-recurring operating charges | 66A | - | €8,478 | +€8,478 | |
| Gross operating margin | 9900 | €208,045 | €184,307 | -€23,738 | -11.4% |
| Operating profit (loss) | 9901 | €39,417 | -€1,362 | -€40,779 | |
| Financial income | 75/76B | €55 | €318 | +€263 | +475% |
| Recurring financial income | 75 | €55 | €318 | +€263 | +475% |
| Financial charges | 65/66B | €4,094 | €13,550 | +€9,456 | +231% |
| Recurring financial charges | 65 | €4,094 | €4,375 | +€281 | +6.9% |
| Non-recurring financial charges | 66B | - | €9,174 | +€9,174 | |
| Profit (loss) for the period before taxes | 9903 | €35,378 | -€14,594 | -€49,972 | |
| Income taxes | 67/77 | €11,503 | €217 | -€11,286 | -98.1% |
| Profit (loss) for the period | 9904 | €23,875 | -€14,810 | -€38,685 | |
| Profit (loss) for the period to be appropriated | 9905 | €23,875 | -€14,810 | -€38,685 |
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 30 October 2026 via checked.be.