CARJAVI: 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.
CARJAVI
Largest movements
- Cash -€3,263
down €3,263 (-11.0%), from €29,677 to €26,414
mainly Investment in fixed assets (net) (-€10,154) and Other debts (-€4,750)
- Receivables within one year +€2,803
up €2,803 (+12.3%), from €22,738 to €25,541
of which Other amounts receivable: +€3,752
- Other debts -€4,750
down €4,750 (-10.5%), from €45,205 to €40,455
- Tax, wage and social debts +€4,261
new in 2025: €4,261
- Debts after one year -€4,077
down €4,077 (-34.0%), from €11,983 to €7,906
- Reserves +€3,381
up €3,381 (+26.8%), from €12,634 to €16,015
- Trade debts +€849
new in 2025: €849
- Gross operating margin +€6,064
up €6,064 (+33.1%), from €18,311 to €24,374
- Taxes +€4,766
up €4,766 (+684.2%), from €697 to €5,462
- Depreciation +€4,002
up €4,002 (+66.4%), from €6,027 to €10,029
- Other operating charges +€3,724
up €3,724 (+269.1%), from €1,384 to €5,108
- Financial income -€1,495
down €1,495 (-87.8%), from €1,704 to €208
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 | €81,822 | €81,486 | -€335 | -0.4% |
| Fixed assets | 21/28 | €29,407 | €29,532 | +€125 | +0.4% |
| Tangible fixed assets | 22/27 | €29,407 | €29,532 | +€125 | +0.4% |
| Land and buildings | 22 | €12,485 | €11,095 | -€1,391 | -11.1% |
| Plant, machinery and equipment | 23 | €12,605 | €11,292 | -€1,314 | -10.4% |
| Furniture and vehicles | 24 | €4,316 | €7,146 | +€2,829 | +65.6% |
| Current assets | 29/58 | €52,415 | €51,955 | -€460 | -0.9% |
| Amounts receivable within one year | 40/41 | €22,738 | €25,541 | +€2,803 | +12.3% |
| Trade receivables | 40 | €20,552 | €19,603 | -€949 | -4.6% |
| Other amounts receivable | 41 | €2,186 | €5,938 | +€3,752 | +171.6% |
| Cash at bank and in hand | 54/58 | €29,677 | €26,414 | -€3,263 | -11.0% |
| Total equity and liabilities | 10/49 | €81,822 | €81,486 | -€335 | -0.4% |
| Equity | 10/15 | €24,634 | €28,015 | +€3,381 | +13.7% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Reserves | 13 | €12,634 | €16,015 | +€3,381 | +26.8% |
| Distributable reserves | 133 | €12,634 | €16,015 | +€3,381 | +26.8% |
| Amounts payable | 17/49 | €57,188 | €53,471 | -€3,717 | -6.5% |
| Amounts payable after more than one year | 17 | €11,983 | €7,906 | -€4,077 | -34.0% |
| Financial debts | 170/4 | €11,983 | €7,906 | -€4,077 | -34.0% |
| Amounts payable within one year | 42/48 | €45,205 | €45,565 | +€360 | +0.8% |
| Trade debts | 44 | - | €849 | +€849 | |
| Suppliers | 440/4 | - | €849 | +€849 | |
| Taxes, remuneration and social security | 45 | - | €4,261 | +€4,261 | |
| Taxes | 450/3 | - | €4,261 | +€4,261 | |
| Other amounts payable | 47/48 | €45,205 | €40,455 | -€4,750 | -10.5% |
| Non-recurring operating income | 76A | - | €100 | +€100 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,027 | €10,029 | +€4,002 | +66.4% |
| Other operating charges | 640/8 | €1,384 | €5,108 | +€3,724 | +269.1% |
| Gross operating margin | 9900 | €18,311 | €24,374 | +€6,064 | +33.1% |
| Operating profit (loss) | 9901 | €10,900 | €9,238 | -€1,662 | -15.2% |
| Financial income | 75/76B | €1,704 | €208 | -€1,495 | -87.8% |
| Recurring financial income | 75 | €1,704 | €208 | -€1,495 | -87.8% |
| Financial charges | 65/66B | €1,188 | €603 | -€585 | -49.2% |
| Recurring financial charges | 65 | €1,188 | €603 | -€585 | -49.2% |
| Profit (loss) for the period before taxes | 9903 | €11,416 | €8,843 | -€2,572 | -22.5% |
| Income taxes | 67/77 | €697 | €5,462 | +€4,766 | +684.2% |
| Profit (loss) for the period | 9904 | €10,719 | €3,381 | -€7,338 | -68.5% |
| Profit (loss) for the period to be appropriated | 9905 | €10,719 | €3,381 | -€7,338 | -68.5% |
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 12 October 2026 via checked.be.