CARLA: 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.
CARLA
Largest movements
- Cash +€25,040
up €25,040 (+2,501%), from €1,001 to €26,042
mainly Net result for the year (+€24,654) and Investment in fixed assets (net) (+€11,175)
- Tangible fixed assets -€16,116
down €16,116 (-32.3%), from €49,941 to €33,825
- Receivables within one year +€4,162
up €4,162 (+122%), from €3,419 to €7,582
- Profit (loss) carried forward +€16,407
up €16,407, from -€16,407 to €0
- Reserves +€8,247
up €8,247 (+25.4%), from €32,471 to €40,718
- Short-term financial debts -€6,282
down €6,282 (-100%), from €6,282 to €0
- Tax, wage and social debts -€3,517
down €3,517 (-21.1%), from €16,690 to €13,173
of which Remuneration and social security: -€6,912
- Other debts -€2,543
down €2,543 (-41.0%), from €6,202 to €3,659
- Gross operating margin +€31,115
up €31,115 (+54.2%), from €57,401 to €88,516
- Taxes +€8,826
new in 2025: €8,826
- Other operating charges +€1,054
up €1,054 (+19.2%), from €5,487 to €6,541
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.
Derived cash bridge
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 | €59,022 | €71,720 | +€12,698 | +21.5% |
| Fixed assets | 21/28 | €53,317 | €36,549 | -€16,768 | -31.4% |
| Intangible fixed assets | 21 | €3,126 | €2,474 | -€652 | -20.9% |
| Tangible fixed assets | 22/27 | €49,941 | €33,825 | -€16,116 | -32.3% |
| Land and buildings | 22 | €49,941 | €33,825 | -€16,116 | -32.3% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €5,705 | €35,171 | +€29,466 | +517% |
| Amounts receivable within one year | 40/41 | €3,419 | €7,582 | +€4,162 | +122% |
| Trade receivables | 40 | €3,419 | €7,582 | +€4,162 | +122% |
| Cash at bank and in hand | 54/58 | €1,001 | €26,042 | +€25,040 | +2,501% |
| Deferred charges and accrued income | 490/1 | €1,284 | €1,548 | +€263 | +20.5% |
| Total equity and liabilities | 10/49 | €59,022 | €71,720 | +€12,698 | +21.5% |
| Equity | 10/15 | €22,264 | €46,918 | +€24,654 | +111% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €32,471 | €40,718 | +€8,247 | +25.4% |
| Distributable reserves | 133 | €32,471 | €40,718 | +€8,247 | +25.4% |
| Profit (loss) carried forward | 14 | -€16,407 | €0 | +€16,407 | |
| Amounts payable | 17/49 | €36,758 | €24,802 | -€11,955 | -32.5% |
| Amounts payable within one year | 42/48 | €36,623 | €24,802 | -€11,821 | -32.3% |
| Financial debts | 43 | €6,282 | €0 | -€6,282 | -100% |
| Credit institutions | 430/8 | €6,282 | €0 | -€6,282 | -100% |
| Trade debts | 44 | €7,349 | €5,673 | -€1,676 | -22.8% |
| Suppliers | 440/4 | €7,349 | €5,673 | -€1,676 | -22.8% |
| Advances received on contracts in progress | 46 | €100 | €2,297 | +€2,197 | +2,197% |
| Taxes, remuneration and social security | 45 | €16,690 | €13,173 | -€3,517 | -21.1% |
| Taxes | 450/3 | €5,606 | €9,002 | +€3,396 | +60.6% |
| Remuneration and social security | 454/9 | €11,083 | €4,171 | -€6,912 | -62.4% |
| Other amounts payable | 47/48 | €6,202 | €3,659 | -€2,543 | -41.0% |
| Accrued charges and deferred income | 492/3 | €134 | €0 | -€134 | -100% |
| Non-recurring operating income | 76A | - | €38,825 | +€38,825 | |
| Remuneration, social security and pensions | 62 | €37,762 | €37,223 | -€538 | -1.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,075 | €5,593 | +€518 | +10.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €760 | +€760 | |
| Other operating charges | 640/8 | €5,487 | €6,541 | +€1,054 | +19.2% |
| Gross operating margin | 9900 | €57,401 | €88,516 | +€31,115 | +54.2% |
| Operating profit (loss) | 9901 | €9,077 | €38,399 | +€29,322 | +323% |
| Financial income | 75/76B | €9 | €2 | -€7 | -74.9% |
| Recurring financial income | 75 | €9 | €2 | -€7 | -74.9% |
| Financial charges | 65/66B | €4,887 | €4,922 | +€35 | +0.7% |
| Recurring financial charges | 65 | €4,887 | €4,922 | +€35 | +0.7% |
| Profit (loss) for the period before taxes | 9903 | €4,198 | €33,479 | +€29,281 | +697% |
| Income taxes | 67/77 | - | €8,826 | +€8,826 | |
| Profit (loss) for the period | 9904 | €4,198 | €24,654 | +€20,455 | +487% |
| Profit (loss) for the period to be appropriated | 9905 | €4,198 | €24,654 | +€20,455 | +487% |
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 16 October 2026 via checked.be.