CARLA KENS: what changed
CARLA KENS
Largest movements
- Cash +€20,161
new in 2025: €20,161
mainly Net result for the year (+€10,728) and Investment in fixed assets (net) (+€8,159)
- Tangible fixed assets -€9,345
down €9,345 (-61.5%), from €15,203 to €5,858
of which Other tangible fixed assets: -€8,750
- Receivables within one year -€1,774
down €1,774 (-15.7%), from €11,290 to €9,516
of which Trade receivables: -€1,751
- Deferred charges and accrued income -€1,001
down €1,001 (-46.0%), from €2,174 to €1,173
- Profit (loss) carried forward +€10,728
up €10,728 (+20.0%), from -€53,634 to -€42,906
- Short-term financial debts -€5,021
no longer reported in 2025 (was €5,021)
- Trade debts +€1,828
up €1,828 (+45.0%), from €4,067 to €5,895
- Other debts +€588
up €588 (+60.3%), from €976 to €1,564
- Provisions +€39,205
no longer reported in 2025 (was -€39,205)
- Depreciation -€18,479
down €18,479 (-94.0%), from €19,666 to €1,187
- Gross operating margin +€10,788
up €10,788 (+108%), from €9,948 to €20,735
- Financial charges +€8,015
up €8,015 (+1,890%), from €424 to €8,439
of which Non-recurring financial charges: +€8,159
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €28,934 | €37,058 | +€8,124 | +28.1% |
| Fixed assets | 21/28 | €15,203 | €5,858 | -€9,345 | -61.5% |
| Tangible fixed assets | 22/27 | €15,203 | €5,858 | -€9,345 | -61.5% |
| Plant, machinery and equipment | 23 | €1,191 | €595 | -€595 | -50.0% |
| Other tangible fixed assets | 26 | €14,012 | €5,263 | -€8,750 | -62.4% |
| Current assets | 29/58 | €13,731 | €31,200 | +€17,469 | +127% |
| Stocks and contracts in progress | 3 | €267 | €349 | +€82 | +30.6% |
| Stocks | 30/36 | €267 | €349 | +€82 | +30.6% |
| Amounts receivable within one year | 40/41 | €11,290 | €9,516 | -€1,774 | -15.7% |
| Trade receivables | 40 | €10,192 | €8,441 | -€1,751 | -17.2% |
| Other amounts receivable | 41 | €1,097 | €1,075 | -€22 | -2.0% |
| Cash at bank and in hand | 54/58 | - | €20,161 | +€20,161 | |
| Deferred charges and accrued income | 490/1 | €2,174 | €1,173 | -€1,001 | -46.0% |
| Total equity and liabilities | 10/49 | €28,934 | €37,058 | +€8,124 | +28.1% |
| Equity | 10/15 | €3,871 | €14,599 | +€10,728 | +277% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €51,305 | €51,305 | = | 0.0% |
| Distributable reserves | 133 | €51,305 | €51,305 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€53,634 | -€42,906 | +€10,728 | +20.0% |
| Amounts payable | 17/49 | €25,063 | €22,459 | -€2,605 | -10.4% |
| Amounts payable after more than one year | 17 | €15,000 | €15,000 | = | 0.0% |
| Financial debts | 170/4 | €15,000 | €15,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €10,063 | €7,459 | -€2,605 | -25.9% |
| Financial debts | 43 | €5,021 | - | -€5,021 | |
| Credit institutions | 430/8 | €5,021 | - | -€5,021 | |
| Trade debts | 44 | €4,067 | €5,895 | +€1,828 | +45.0% |
| Suppliers | 440/4 | €4,067 | €5,895 | +€1,828 | +45.0% |
| Other amounts payable | 47/48 | €976 | €1,564 | +€588 | +60.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,666 | €1,187 | -€18,479 | -94.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€39,205 | - | +€39,205 | |
| Other operating charges | 640/8 | €224 | €385 | +€161 | +71.9% |
| Gross operating margin | 9900 | €9,948 | €20,735 | +€10,788 | +108% |
| Operating profit (loss) | 9901 | €29,263 | €19,164 | -€10,099 | -34.5% |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €424 | €8,439 | +€8,015 | +1,890% |
| Recurring financial charges | 65 | €424 | €280 | -€144 | -33.9% |
| Non-recurring financial charges | 66B | - | €8,159 | +€8,159 | |
| Profit (loss) for the period before taxes | 9903 | €28,838 | €10,728 | -€18,110 | -62.8% |
| Profit (loss) for the period | 9904 | €28,838 | €10,728 | -€18,110 | -62.8% |
| Profit (loss) for the period to be appropriated | 9905 | €28,838 | €10,728 | -€18,110 | -62.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.