ABC CARNAVAL INVEST: 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.
ABC CARNAVAL INVEST
Largest movements
- Stocks and contracts +€132,615
new in 2025: €132,615
- Receivables within one year +€54,174
up €54,174 (+18.9%), from €287,155 to €341,329
of which Other amounts receivable: +€41,174
- Cash -€48,780
down €48,780 (-40.5%), from €120,426 to €71,646
mainly Stocks and contracts (-€132,615) and Receivables within one year (-€54,174)
- Other debts +€156,115
up €156,115 (+279%), from €55,924 to €212,039
- Trade debts -€28,726
down €28,726 (-99.6%), from €28,854 to €128
- Reserves +€7,543
up €7,543 (+1.8%), from €426,081 to €433,625
- Other operating charges -€34,896
down €34,896 (-90.2%), from €38,674 to €3,778
- Gross operating margin -€2,172
down €2,172 (-3.3%), from €66,669 to €64,497
- Depreciation -€2,013
down €2,013 (-85.9%), from €2,344 to €331
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 | €553,766 | €691,444 | +€137,678 | +24.9% |
| Fixed assets | 21/28 | €146,185 | €145,853 | -€331 | -0.2% |
| Tangible fixed assets | 22/27 | €146,185 | €145,853 | -€331 | -0.2% |
| Land and buildings | 22 | €146,185 | €145,853 | -€331 | -0.2% |
| Current assets | 29/58 | €407,581 | €545,591 | +€138,009 | +33.9% |
| Stocks and contracts in progress | 3 | - | €132,615 | +€132,615 | |
| Stocks | 30/36 | - | €132,615 | +€132,615 | |
| Amounts receivable within one year | 40/41 | €287,155 | €341,329 | +€54,174 | +18.9% |
| Trade receivables | 40 | - | €13,000 | +€13,000 | |
| Other amounts receivable | 41 | €287,155 | €328,329 | +€41,174 | +14.3% |
| Cash at bank and in hand | 54/58 | €120,426 | €71,646 | -€48,780 | -40.5% |
| Total equity and liabilities | 10/49 | €553,766 | €691,444 | +€137,678 | +24.9% |
| Equity | 10/15 | €466,081 | €473,625 | +€7,543 | +1.6% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €426,081 | €433,625 | +€7,543 | +1.8% |
| Distributable reserves | 133 | €426,081 | €433,625 | +€7,543 | +1.8% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €87,684 | €217,819 | +€130,135 | +148% |
| Amounts payable within one year | 42/48 | €87,684 | €217,819 | +€130,135 | +148% |
| Trade debts | 44 | €28,854 | €128 | -€28,726 | -99.6% |
| Suppliers | 440/4 | €28,854 | €128 | -€28,726 | -99.6% |
| Taxes, remuneration and social security | 45 | €2,906 | €5,652 | +€2,746 | +94.5% |
| Taxes | 450/3 | €2,906 | €5,652 | +€2,746 | +94.5% |
| Other amounts payable | 47/48 | €55,924 | €212,039 | +€156,115 | +279% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,344 | €331 | -€2,013 | -85.9% |
| Other operating charges | 640/8 | €38,674 | €3,778 | -€34,896 | -90.2% |
| Gross operating margin | 9900 | €66,669 | €64,497 | -€2,172 | -3.3% |
| Operating profit (loss) | 9901 | €25,651 | €60,388 | +€34,737 | +135% |
| Financial charges | 65/66B | €74 | €99 | +€25 | +34.0% |
| Recurring financial charges | 65 | €74 | €99 | +€25 | +34.0% |
| Profit (loss) for the period before taxes | 9903 | €25,577 | €60,289 | +€34,712 | +136% |
| Income taxes | 67/77 | €3,030 | €2,746 | -€284 | -9.4% |
| Profit (loss) for the period | 9904 | €22,547 | €57,543 | +€34,996 | +155% |
| Profit (loss) for the period to be appropriated | 9905 | €22,547 | €57,543 | +€34,996 | +155% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.