CARLA: 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.
CARLA
Largest movements
- Receivables within one year -€10,264
down €10,264 (-27.4%), from €37,453 to €27,189
- Cash +€8,273
up €8,273 (+3091.0%), from €268 to €8,541
mainly Receivables within one year (+€10,264) and Other debts (+€774)
- Accrued charges and deferred income -€1,500
no longer reported in 2025 (was €1,500)
- Trade debts -€1,320
down €1,320 (-46.3%), from €2,852 to €1,532
- Other debts +€774
up €774 (+3003.2%), from €26 to €800
- Gross operating margin +€1,647
up €1,647, from -€1,188 to €459
- Financial income -€981
no longer reported in 2025 (was €981)
- Other operating charges +€13
up €13 (+3.2%), from €387 to €400
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 | €40,990 | €39,000 | -€1,991 | -4.9% |
| Current assets | 29/58 | €40,990 | €39,000 | -€1,991 | -4.9% |
| Amounts receivable within one year | 40/41 | €37,453 | €27,189 | -€10,264 | -27.4% |
| Other amounts receivable | 41 | €37,453 | €27,189 | -€10,264 | -27.4% |
| Cash at bank and in hand | 54/58 | €268 | €8,541 | +€8,273 | +3091.0% |
| Deferred charges and accrued income | 490/1 | €3,270 | €3,270 | = | 0.0% |
| Total equity and liabilities | 10/49 | €40,990 | €39,000 | -€1,991 | -4.9% |
| Equity | 10/15 | €36,608 | €36,667 | +€59 | +0.2% |
| Contributions | 10/11 | €11,155 | €11,155 | = | 0.0% |
| Reserves | 13 | €23,099 | €23,099 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,099 | €3,099 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,099 | €3,099 | = | 0.0% |
| Distributable reserves | 133 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,354 | €2,413 | +€59 | +2.5% |
| Amounts payable | 17/49 | €4,382 | €2,332 | -€2,050 | -46.8% |
| Amounts payable within one year | 42/48 | €2,882 | €2,332 | -€550 | -19.1% |
| Trade debts | 44 | €2,852 | €1,532 | -€1,320 | -46.3% |
| Suppliers | 440/4 | €2,852 | €1,532 | -€1,320 | -46.3% |
| Taxes, remuneration and social security | 45 | €4 | - | -€4 | |
| Taxes | 450/3 | €4 | - | -€4 | |
| Other amounts payable | 47/48 | €26 | €800 | +€774 | +3003.2% |
| Accrued charges and deferred income | 492/3 | €1,500 | - | -€1,500 | |
| Other operating charges | 640/8 | €387 | €400 | +€13 | +3.2% |
| Gross operating margin | 9900 | -€1,188 | €459 | +€1,647 | |
| Operating profit (loss) | 9901 | -€1,576 | €59 | +€1,635 | |
| Financial income | 75/76B | €981 | - | -€981 | |
| Recurring financial income | 75 | €981 | - | -€981 | |
| Profit (loss) for the period before taxes | 9903 | -€595 | €59 | +€654 | |
| Profit (loss) for the period | 9904 | -€595 | €59 | +€654 | |
| Profit (loss) for the period to be appropriated | 9905 | -€595 | €59 | +€654 |
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 6 October 2026 via checked.be.