C&M Carré: 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.
C&M Carré
Largest movements
- Receivables within one year +€31,269
up €31,269 (+87.8%), from €35,611 to €66,880
of which Trade receivables: +€31,573
- Current investments -€11,506
down €11,506 (-6.7%), from €171,506 to €160,000
- Reserves +€16,565
up €16,565 (+7.5%), from €220,814 to €237,379
- Other debts +€5,300
up €5,300 (+37.1%), from €14,281 to €19,580
- Tax, wage and social debts -€2,844
down €2,844 (-63.2%), from €4,500 to €1,656
- Gross operating margin -€35,729
down €35,729 (-50.6%), from €70,572 to €34,843
- Taxes -€13,179
down €13,179 (-60.8%), from €21,667 to €8,488
- Other operating charges +€2,624
up €2,624 (+1,232%), from €213 to €2,837
- Financial income -€1,900
down €1,900 (-42.8%), from €4,439 to €2,539
- Depreciation +€1,479
up €1,479 (+18.6%), from €7,971 to €9,450
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 | €245,588 | €265,100 | +€19,512 | +7.9% |
| Formation expenses | 20 | €202 | - | -€202 | |
| Fixed assets | 21/28 | €27,377 | €26,362 | -€1,015 | -3.7% |
| Tangible fixed assets | 22/27 | €27,302 | €26,287 | -€1,015 | -3.7% |
| Plant, machinery and equipment | 23 | €788 | €410 | -€378 | -47.9% |
| Furniture and vehicles | 24 | €26,515 | €25,877 | -€638 | -2.4% |
| Financial fixed assets | 28 | €75 | €75 | = | 0.0% |
| Current assets | 29/58 | €218,009 | €238,738 | +€20,729 | +9.5% |
| Amounts receivable within one year | 40/41 | €35,611 | €66,880 | +€31,269 | +87.8% |
| Trade receivables | 40 | €32,478 | €64,051 | +€31,573 | +97.2% |
| Other amounts receivable | 41 | €3,133 | €2,829 | -€304 | -9.7% |
| Current investments | 50/53 | €171,506 | €160,000 | -€11,506 | -6.7% |
| Cash at bank and in hand | 54/58 | €7,619 | €7,475 | -€145 | -1.9% |
| Deferred charges and accrued income | 490/1 | €3,273 | €4,384 | +€1,111 | +33.9% |
| Total equity and liabilities | 10/49 | €245,588 | €265,100 | +€19,512 | +7.9% |
| Equity | 10/15 | €225,814 | €242,379 | +€16,565 | +7.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €220,814 | €237,379 | +€16,565 | +7.5% |
| Distributable reserves | 133 | €220,814 | €237,379 | +€16,565 | +7.5% |
| Amounts payable | 17/49 | €19,774 | €22,721 | +€2,947 | +14.9% |
| Amounts payable within one year | 42/48 | €19,774 | €22,721 | +€2,947 | +14.9% |
| Trade debts | 44 | €993 | €1,484 | +€491 | +49.4% |
| Suppliers | 440/4 | €993 | €1,484 | +€491 | +49.4% |
| Taxes, remuneration and social security | 45 | €4,500 | €1,656 | -€2,844 | -63.2% |
| Taxes | 450/3 | €4,500 | €1,656 | -€2,844 | -63.2% |
| Other amounts payable | 47/48 | €14,281 | €19,580 | +€5,300 | +37.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,971 | €9,450 | +€1,479 | +18.6% |
| Other operating charges | 640/8 | €213 | €2,837 | +€2,624 | +1,232% |
| Gross operating margin | 9900 | €70,572 | €34,843 | -€35,729 | -50.6% |
| Operating profit (loss) | 9901 | €62,389 | €22,556 | -€39,832 | -63.8% |
| Financial income | 75/76B | €4,439 | €2,539 | -€1,900 | -42.8% |
| Recurring financial income | 75 | €4,439 | €2,539 | -€1,900 | -42.8% |
| Financial charges | 65/66B | €159 | €42 | -€117 | -73.5% |
| Recurring financial charges | 65 | €159 | €42 | -€117 | -73.5% |
| Profit (loss) for the period before taxes | 9903 | €66,668 | €25,053 | -€41,616 | -62.4% |
| Income taxes | 67/77 | €21,667 | €8,488 | -€13,179 | -60.8% |
| Profit (loss) for the period | 9904 | €45,001 | €16,565 | -€28,437 | -63.2% |
| Profit (loss) for the period to be appropriated | 9905 | €45,001 | €16,565 | -€28,437 | -63.2% |
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 20 October 2026 via checked.be.