A CARRE: 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.
A CARRE
Largest movements
- Cash -€91,433
down €91,433 (-95.3%), from €95,972 to €4,539
- Tangible fixed assets +€44,217
up €44,217 (+4,959%), from €892 to €45,109
of which Plant, machinery and equipment: +€43,255
- Other debts -€74,989
down €74,989 (-77.6%), from €96,658 to €21,668
- Trade debts +€18,007
up €18,007 (+43.4%), from €41,512 to €59,520
- Profit (loss) carried forward +€17,769
up €17,769 (+13.2%), from €134,534 to €152,303
- Tax, wage and social debts -€10,092
down €10,092 (-62.2%), from €16,225 to €6,133
of which Taxes: -€9,601
- Gross operating margin -€63,445
down €63,445 (-65.9%), from €96,325 to €32,880
- Taxes -€20,821
no longer reported in 2024 (was €20,821)
- Staff costs +€11,977
up €11,977 (+100.0%), from €11,981 to €23,958
- Depreciation +€8,565
up €8,565 (+651%), from €1,316 to €9,882
- Other operating charges -€3,076
down €3,076 (-98.0%), from €3,139 to €63
From the 2022 result to the 2024 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €314,389 | €265,084 | -€49,304 | -15.7% |
| Fixed assets | 21/28 | €80,892 | €125,109 | +€44,217 | +54.7% |
| Tangible fixed assets | 22/27 | €892 | €45,109 | +€44,217 | +4,959% |
| Plant, machinery and equipment | 23 | - | €43,255 | +€43,255 | |
| Furniture and vehicles | 24 | €892 | €1,854 | +€962 | +108% |
| Financial fixed assets | 28 | €80,000 | €80,000 | = | 0.0% |
| Current assets | 29/58 | €233,497 | €139,975 | -€93,522 | -40.1% |
| Stocks and contracts in progress | 3 | €5,300 | €4,050 | -€1,250 | -23.6% |
| Stocks | 30/36 | €5,300 | €4,050 | -€1,250 | -23.6% |
| Amounts receivable within one year | 40/41 | €132,225 | €131,386 | -€839 | -0.6% |
| Trade receivables | 40 | €41,822 | €41,822 | = | 0.0% |
| Other amounts receivable | 41 | €90,403 | €89,564 | -€839 | -0.9% |
| Cash at bank and in hand | 54/58 | €95,972 | €4,539 | -€91,433 | -95.3% |
| Total equity and liabilities | 10/49 | €314,389 | €265,084 | -€49,304 | -15.7% |
| Equity | 10/15 | €154,994 | €172,763 | +€17,769 | +11.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| 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 | €134,534 | €152,303 | +€17,769 | +13.2% |
| Amounts payable | 17/49 | €159,395 | €92,321 | -€67,073 | -42.1% |
| Amounts payable after more than one year | 17 | €5,000 | €5,000 | = | 0.0% |
| Other amounts payable | 178/9 | €5,000 | €5,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €154,395 | €87,321 | -€67,073 | -43.4% |
| Trade debts | 44 | €41,512 | €59,520 | +€18,007 | +43.4% |
| Suppliers | 440/4 | €41,512 | €59,520 | +€18,007 | +43.4% |
| Taxes, remuneration and social security | 45 | €16,225 | €6,133 | -€10,092 | -62.2% |
| Taxes | 450/3 | €9,870 | €269 | -€9,601 | -97.3% |
| Remuneration and social security | 454/9 | €6,355 | €5,865 | -€491 | -7.7% |
| Other amounts payable | 47/48 | €96,658 | €21,668 | -€74,989 | -77.6% |
| Remuneration, social security and pensions | 62 | €11,981 | €23,958 | +€11,977 | +100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,316 | €9,882 | +€8,565 | +651% |
| Other operating charges | 640/8 | €3,139 | €63 | -€3,076 | -98.0% |
| Gross operating margin | 9900 | €96,325 | €32,880 | -€63,445 | -65.9% |
| Operating profit (loss) | 9901 | €79,889 | -€1,023 | -€80,911 | |
| Financial income | 75/76B | €0 | €0 | +€0 | +75.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +75.0% |
| Financial charges | 65/66B | €936 | €1,155 | +€219 | +23.4% |
| Recurring financial charges | 65 | €936 | €1,155 | +€219 | +23.4% |
| Profit (loss) for the period before taxes | 9903 | €78,953 | -€2,177 | -€81,130 | |
| Income taxes | 67/77 | €20,821 | - | -€20,821 | |
| Profit (loss) for the period | 9904 | €58,132 | -€2,177 | -€60,309 | |
| Profit (loss) for the period to be appropriated | 9905 | €58,132 | -€2,177 | -€60,309 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.