CARBU DESIGN: what changed
What changed
CARBU DESIGN
NACE 47.830, Retail sale of motorcycles and motorcycle parts and accessories
filed annual accounts (NBB)
Net result for the year
€68,439
2024 · €13,570+€54,869
Equity
€157,439
2024 · €91,000+€66,439
Cash
€98,790
2024 · €42,477+€56,313
Balance sheet total
€203,758
2024 · €178,678+€25,080
Largest movements
Assets
- Cash +€56,313
up €56,313 (+133%), from €42,477 to €98,790
mainly Net result for the year (+€68,439) and Receivables within one year (+€38,487)
- Receivables within one year -€38,487
no longer reported in 2025 (was €38,487)
of which Trade receivables: -€31,359
- Receivables after one year +€7,156
up €7,156 (+21.0%), from €34,076 to €41,232
Equity and liabilities
- Profit (loss) carried forward +€66,439
up €66,439 (+94.2%), from €70,546 to €136,985
- Accrued charges and deferred income -€53,162
down €53,162 (-67.8%), from €78,392 to €25,230
- Tax, wage and social debts +€9,803
up €9,803 (+107%), from €9,175 to €18,978
of which Taxes: +€9,783
Income statement
- Gross operating margin +€66,301
up €66,301 (+325%), from €20,394 to €86,695
- Taxes +€11,634
up €11,634 (+206%), from €5,653 to €17,287
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€13,570
Gross operating margin
+€66,301
Other operating charges
+€301
Financial income
-€0
Financial charges
-€98
Taxes
-€11,634
Result 2025
€68,439
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€58,313
Investment
€0
Financing
-€2,000
Cash 2024
€42,477
From operations (derived)
+€58,313
Net result for the year
+€68,439
Receivables after one year
-€7,156
Receivables within one year
+€38,487
Deferred charges and accrued income
-€98
Tax, wage and social debts
+€9,803
Other debts
+€2,000
Accrued charges and deferred income
-€53,162
Financing
-€2,000
Contributions, distributions and other
-€2,000
Cash 2025
€98,790
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €178,678 | €203,758 | +€25,080 | +14.0% |
| Fixed assets | 21/28 | €61,515 | €61,515 | = | 0.0% |
| Intangible fixed assets | 21 | €1 | €1 | = | 0.0% |
| Tangible fixed assets | 22/27 | €5 | €5 | = | 0.0% |
| Furniture and vehicles | 24 | €5 | €5 | = | 0.0% |
| Financial fixed assets | 28 | €61,509 | €61,509 | = | 0.0% |
| Current assets | 29/58 | €117,162 | €142,242 | +€25,080 | +21.4% |
| Amounts receivable after more than one year | 29 | €34,076 | €41,232 | +€7,156 | +21.0% |
| Other amounts receivable | 291 | €34,076 | €41,232 | +€7,156 | +21.0% |
| Stocks and contracts in progress | 3 | €1,621 | €1,621 | = | 0.0% |
| Stocks | 30/36 | €1,621 | €1,621 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €38,487 | - | -€38,487 | |
| Trade receivables | 40 | €31,359 | - | -€31,359 | |
| Other amounts receivable | 41 | €7,129 | - | -€7,129 | |
| Cash at bank and in hand | 54/58 | €42,477 | €98,790 | +€56,313 | +133% |
| Deferred charges and accrued income | 490/1 | €501 | €599 | +€98 | +19.6% |
| Total equity and liabilities | 10/49 | €178,678 | €203,758 | +€25,080 | +14.0% |
| Equity | 10/15 | €91,000 | €157,439 | +€66,439 | +73.0% |
| Contributions | 10/11 | €18,595 | €18,595 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €70,546 | €136,985 | +€66,439 | +94.2% |
| Amounts payable | 17/49 | €87,677 | €46,318 | -€41,359 | -47.2% |
| Amounts payable within one year | 42/48 | €9,285 | €21,088 | +€11,803 | +127% |
| Trade debts | 44 | €110 | €110 | = | 0.0% |
| Suppliers | 440/4 | €110 | €110 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €9,175 | €18,978 | +€9,803 | +107% |
| Taxes | 450/3 | €6,237 | €16,020 | +€9,783 | +157% |
| Remuneration and social security | 454/9 | €2,939 | €2,959 | +€20 | +0.7% |
| Other amounts payable | 47/48 | - | €2,000 | +€2,000 | |
| Accrued charges and deferred income | 492/3 | €78,392 | €25,230 | -€53,162 | -67.8% |
| Non-recurring operating income | 76A | €25,000 | - | -€25,000 | |
| Other operating charges | 640/8 | €1,132 | €831 | -€301 | -26.6% |
| Gross operating margin | 9900 | €20,394 | €86,695 | +€66,301 | +325% |
| Operating profit (loss) | 9901 | €19,262 | €85,864 | +€66,602 | +346% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €40 | €138 | +€98 | +248% |
| Recurring financial charges | 65 | €40 | €138 | +€98 | +248% |
| Profit (loss) for the period before taxes | 9903 | €19,222 | €85,726 | +€66,503 | +346% |
| Income taxes | 67/77 | €5,653 | €17,287 | +€11,634 | +206% |
| Profit (loss) for the period | 9904 | €13,570 | €68,439 | +€54,869 | +404% |
| Profit (loss) for the period to be appropriated | 9905 | €13,570 | €68,439 | +€54,869 | +404% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.