CARL: 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.
CARL
Largest movements
- Cash +€57,260
up €57,260 (+1011.5%), from €5,661 to €62,921
mainly Net result for the year (+€40,598) and Advances received (+€10,083)
- Tangible fixed assets +€10,442
up €10,442 (+1315.0%), from €794 to €11,236
of which Furniture and vehicles: +€7,507
- Receivables within one year -€4,649
down €4,649 (-52.4%), from €8,875 to €4,226
of which Trade receivables: -€6,133
- Reserves +€38,000
new in 2024: €38,000
- Advances received +€10,083
new in 2024: €10,083
- Trade debts +€7,345
up €7,345 (+428.9%), from €1,713 to €9,058
- Debts after one year +€3,161
new in 2024: €3,161
- Current portion of long-term debt +€2,995
new in 2024: €2,995
- Gross operating margin +€62,314
up €62,314, from -€872 to €61,442
- Taxes +€10,254
up €10,254 (+2838.4%), from €361 to €10,615
- Write-downs +€4,318
new in 2024: €4,318
- Financial charges +€3,598
up €3,598 (+22128.2%), from €16 to €3,614
- Depreciation +€1,178
up €1,178 (+1120.0%), from €105 to €1,283
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €16,256 | €78,656 | +€62,401 | +383.9% |
| Fixed assets | 21/28 | €794 | €11,236 | +€10,442 | +1315.0% |
| Tangible fixed assets | 22/27 | €794 | €11,236 | +€10,442 | +1315.0% |
| Plant, machinery and equipment | 23 | €794 | €1,980 | +€1,186 | +149.3% |
| Furniture and vehicles | 24 | - | €7,507 | +€7,507 | |
| Assets under construction and advance payments | 27 | - | €1,750 | +€1,750 | |
| Current assets | 29/58 | €15,462 | €67,420 | +€51,958 | +336.0% |
| Amounts receivable within one year | 40/41 | €8,875 | €4,226 | -€4,649 | -52.4% |
| Trade receivables | 40 | €7,040 | €907 | -€6,133 | -87.1% |
| Other amounts receivable | 41 | €1,835 | €3,319 | +€1,484 | +80.8% |
| Cash at bank and in hand | 54/58 | €5,661 | €62,921 | +€57,260 | +1011.5% |
| Deferred charges and accrued income | 490/1 | €925 | €273 | -€652 | -70.5% |
| Total equity and liabilities | 10/49 | €16,256 | €78,656 | +€62,401 | +383.9% |
| Equity | 10/15 | -€536 | €39,229 | +€39,765 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | - | €38,000 | +€38,000 | |
| Distributable reserves | 133 | - | €38,000 | +€38,000 | |
| Profit (loss) carried forward | 14 | -€1,536 | €229 | +€1,765 | |
| Amounts payable | 17/49 | €16,792 | €39,427 | +€22,635 | +134.8% |
| Amounts payable after more than one year | 17 | - | €3,161 | +€3,161 | |
| Financial debts | 170/4 | - | €3,161 | +€3,161 | |
| Amounts payable within one year | 42/48 | €16,792 | €35,857 | +€19,065 | +113.5% |
| Current portion of amounts payable after more than one year | 42 | - | €2,995 | +€2,995 | |
| Trade debts | 44 | €1,713 | €9,058 | +€7,345 | +428.9% |
| Suppliers | 440/4 | €1,713 | €9,058 | +€7,345 | +428.9% |
| Advances received on contracts in progress | 46 | - | €10,083 | +€10,083 | |
| Taxes, remuneration and social security | 45 | €12,070 | €12,370 | +€300 | +2.5% |
| Taxes | 450/3 | €7,320 | €9,870 | +€2,550 | +34.8% |
| Remuneration and social security | 454/9 | €4,750 | €2,500 | -€2,250 | -47.4% |
| Other amounts payable | 47/48 | €3,009 | €1,350 | -€1,658 | -55.1% |
| Accrued charges and deferred income | 492/3 | - | €409 | +€409 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €105 | €1,283 | +€1,178 | +1120.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €4,318 | +€4,318 | |
| Other operating charges | 640/8 | €181 | €1,103 | +€922 | +509.1% |
| Gross operating margin | 9900 | -€872 | €61,442 | +€62,314 | |
| Operating profit (loss) | 9901 | -€1,159 | €54,737 | +€55,896 | |
| Financial income | 75/76B | - | €91 | +€91 | |
| Recurring financial income | 75 | - | €91 | +€91 | |
| Financial charges | 65/66B | €16 | €3,614 | +€3,598 | +22128.2% |
| Recurring financial charges | 65 | €16 | €3,614 | +€3,598 | +22128.2% |
| Profit (loss) for the period before taxes | 9903 | -€1,175 | €51,214 | +€52,389 | |
| Income taxes | 67/77 | €361 | €10,615 | +€10,254 | +2838.4% |
| Profit (loss) for the period | 9904 | -€1,536 | €40,598 | +€42,134 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,536 | €40,598 | +€42,134 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.