CARHAT CONSULTING: 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.
CARHAT CONSULTING
Largest movements
- Cash +€35,177
up €35,177 (+75.5%), from €46,605 to €81,781
mainly Net result for the year (+€104,485) and Tax, wage and social debts (+€2,725)
- Current investments +€14,685
up €14,685 (+12.0%), from €122,149 to €136,833
- Deferred charges and accrued income +€8,480
up €8,480 (+929.4%), from €912 to €9,392
- Receivables within one year +€3,692
up €3,692 (+7.1%), from €52,059 to €55,751
of which Other amounts receivable: +€7,703
- Reserves +€84,485
up €84,485 (+53.3%), from €158,419 to €242,904
- Trade debts -€16,558
down €16,558 (-72.8%), from €22,732 to €6,173
- Other debts -€10,831
down €10,831 (-35.1%), from €30,831 to €20,000
- Gross operating margin +€51,155
up €51,155 (+49.3%), from €103,815 to €154,970
- Taxes +€20,758
up €20,758 (+91.4%), from €22,702 to €43,460
- Staff costs -€5,855
down €5,855 (-56.8%), from €10,302 to €4,447
- Depreciation -€2,160
down €2,160 (-61.7%), from €3,499 to €1,340
- Other operating charges +€1,982
up €1,982 (+295.8%), from €670 to €2,652
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 | €233,344 | €293,165 | +€59,821 | +25.6% |
| Fixed assets | 21/28 | €11,619 | €9,407 | -€2,211 | -19.0% |
| Tangible fixed assets | 22/27 | €11,446 | €9,234 | -€2,211 | -19.3% |
| Furniture and vehicles | 24 | €6,038 | €809 | -€5,230 | -86.6% |
| Other tangible fixed assets | 26 | €5,407 | €8,426 | +€3,018 | +55.8% |
| Financial fixed assets | 28 | €173 | €173 | = | 0.0% |
| Current assets | 29/58 | €221,725 | €283,758 | +€62,033 | +28.0% |
| Amounts receivable within one year | 40/41 | €52,059 | €55,751 | +€3,692 | +7.1% |
| Trade receivables | 40 | €52,017 | €48,006 | -€4,011 | -7.7% |
| Other amounts receivable | 41 | €42 | €7,745 | +€7,703 | +18291.5% |
| Current investments | 50/53 | €122,149 | €136,833 | +€14,685 | +12.0% |
| Cash at bank and in hand | 54/58 | €46,605 | €81,781 | +€35,177 | +75.5% |
| Deferred charges and accrued income | 490/1 | €912 | €9,392 | +€8,480 | +929.4% |
| Total equity and liabilities | 10/49 | €233,344 | €293,165 | +€59,821 | +25.6% |
| Equity | 10/15 | €164,419 | €248,904 | +€84,485 | +51.4% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €158,419 | €242,904 | +€84,485 | +53.3% |
| Distributable reserves | 133 | €158,419 | €242,904 | +€84,485 | +53.3% |
| Amounts payable | 17/49 | €68,925 | €44,261 | -€24,664 | -35.8% |
| Amounts payable within one year | 42/48 | €68,925 | €44,261 | -€24,664 | -35.8% |
| Trade debts | 44 | €22,732 | €6,173 | -€16,558 | -72.8% |
| Suppliers | 440/4 | €22,732 | €6,173 | -€16,558 | -72.8% |
| Taxes, remuneration and social security | 45 | €15,363 | €18,088 | +€2,725 | +17.7% |
| Taxes | 450/3 | €15,363 | €18,088 | +€2,725 | +17.7% |
| Other amounts payable | 47/48 | €30,831 | €20,000 | -€10,831 | -35.1% |
| Remuneration, social security and pensions | 62 | €10,302 | €4,447 | -€5,855 | -56.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,499 | €1,340 | -€2,160 | -61.7% |
| Other operating charges | 640/8 | €670 | €2,652 | +€1,982 | +295.8% |
| Non-recurring operating charges | 66A | - | €486 | +€486 | |
| Gross operating margin | 9900 | €103,815 | €154,970 | +€51,155 | +49.3% |
| Operating profit (loss) | 9901 | €89,344 | €146,045 | +€56,701 | +63.5% |
| Financial income | 75/76B | €1,366 | €3,229 | +€1,864 | +136.5% |
| Recurring financial income | 75 | €1,366 | €3,229 | +€1,864 | +136.5% |
| Financial charges | 65/66B | €1,365 | €1,329 | -€35 | -2.6% |
| Recurring financial charges | 65 | €1,365 | €1,329 | -€35 | -2.6% |
| Profit (loss) for the period before taxes | 9903 | €89,344 | €147,945 | +€58,600 | +65.6% |
| Income taxes | 67/77 | €22,702 | €43,460 | +€20,758 | +91.4% |
| Profit (loss) for the period | 9904 | €66,643 | €104,485 | +€37,842 | +56.8% |
| Profit (loss) for the period to be appropriated | 9905 | €66,643 | €104,485 | +€37,842 | +56.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.