ABC CARNAVAL: what changed
Two fiscal 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.
ABC CARNAVAL
Largest movements
- Cash +€21,014
up €21,014 (+113.4%), from €18,531 to €39,545
mainly Other debts (+€77,537) and Investment in fixed assets (net) (+€11,134)
- Tangible fixed assets -€19,601
down €19,601 (-55.2%), from €35,541 to €15,940
of which Furniture and vehicles: -€15,845
- Receivables within one year +€7,813
up €7,813 (+13.8%), from €56,623 to €64,436
of which Other amounts receivable: +€20,000
- Other debts +€77,537
up €77,537 (+141.3%), from €54,871 to €132,407
- Profit (loss) carried forward -€66,016
down €66,016 (-66.6%), from -€99,115 to -€165,131
- Trade debts -€11,621
down €11,621 (-92.9%), from €12,516 to €894
- Gross operating margin -€31,334
down €31,334 (-23.2%), from €135,328 to €103,994
- Depreciation -€5,912
down €5,912 (-41.1%), from €14,379 to €8,467
- Staff costs -€1,788
down €1,788 (-1.1%), from €161,462 to €159,675
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 | €480,764 | €483,699 | +€2,935 | +0.6% |
| Fixed assets | 21/28 | €35,590 | €15,989 | -€19,601 | -55.1% |
| Tangible fixed assets | 22/27 | €35,541 | €15,940 | -€19,601 | -55.2% |
| Plant, machinery and equipment | 23 | €7,411 | €3,909 | -€3,502 | -47.3% |
| Furniture and vehicles | 24 | €27,622 | €11,777 | -€15,845 | -57.4% |
| Other tangible fixed assets | 26 | €508 | €254 | -€254 | -50.0% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €445,174 | €467,710 | +€22,537 | +5.1% |
| Stocks and contracts in progress | 3 | €358,943 | €357,443 | -€1,501 | -0.4% |
| Stocks | 30/36 | €358,943 | €357,443 | -€1,501 | -0.4% |
| Amounts receivable within one year | 40/41 | €56,623 | €64,436 | +€7,813 | +13.8% |
| Trade receivables | 40 | €14,398 | €2,211 | -€12,187 | -84.6% |
| Other amounts receivable | 41 | €42,224 | €62,224 | +€20,000 | +47.4% |
| Cash at bank and in hand | 54/58 | €18,531 | €39,545 | +€21,014 | +113.4% |
| Deferred charges and accrued income | 490/1 | €11,077 | €6,287 | -€4,790 | -43.2% |
| Total equity and liabilities | 10/49 | €480,764 | €483,699 | +€2,935 | +0.6% |
| Equity | 10/15 | €373,093 | €307,078 | -€66,016 | -17.7% |
| Contributions | 10/11 | €120,000 | €120,000 | = | 0.0% |
| Reserves | 13 | €352,208 | €352,208 | = | 0.0% |
| Distributable reserves | 133 | €352,208 | €352,208 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€99,115 | -€165,131 | -€66,016 | -66.6% |
| Amounts payable | 17/49 | €107,671 | €176,622 | +€68,951 | +64.0% |
| Amounts payable within one year | 42/48 | €107,671 | €176,622 | +€68,951 | +64.0% |
| Trade debts | 44 | €12,516 | €894 | -€11,621 | -92.9% |
| Suppliers | 440/4 | €12,516 | €894 | -€11,621 | -92.9% |
| Taxes, remuneration and social security | 45 | €40,285 | €43,320 | +€3,036 | +7.5% |
| Taxes | 450/3 | €7,616 | €9,876 | +€2,259 | +29.7% |
| Remuneration and social security | 454/9 | €32,668 | €33,445 | +€776 | +2.4% |
| Other amounts payable | 47/48 | €54,871 | €132,407 | +€77,537 | +141.3% |
| Non-recurring operating income | 76A | - | €1,083 | +€1,083 | |
| Remuneration, social security and pensions | 62 | €161,462 | €159,675 | -€1,788 | -1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,379 | €8,467 | -€5,912 | -41.1% |
| Other operating charges | 640/8 | €2,223 | €2,737 | +€515 | +23.1% |
| Gross operating margin | 9900 | €135,328 | €103,994 | -€31,334 | -23.2% |
| Operating profit (loss) | 9901 | -€42,736 | -€66,886 | -€24,150 | -56.5% |
| Financial income | 75/76B | €661 | €1,454 | +€793 | +119.8% |
| Recurring financial income | 75 | €661 | €1,454 | +€793 | +119.8% |
| Financial charges | 65/66B | €1,422 | €583 | -€838 | -59.0% |
| Recurring financial charges | 65 | €1,422 | €583 | -€838 | -59.0% |
| Profit (loss) for the period before taxes | 9903 | -€43,496 | -€66,015 | -€22,519 | -51.8% |
| Income taxes | 67/77 | €93 | €1 | -€93 | -99.5% |
| Profit (loss) for the period | 9904 | -€43,590 | -€66,016 | -€22,426 | -51.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€43,590 | -€66,016 | -€22,426 | -51.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.