CARLAN: 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.
CARLAN
Largest movements
- Cash +€58,661
up €58,661 (+12,122%), from €484 to €59,145
mainly Deferred charges and accrued income (+€40,422) and Net result for the year (+€9,106)
- Deferred charges and accrued income -€40,422
down €40,422 (-94.0%), from €43,006 to €2,585
No liability line moved by more than 1% of the balance sheet total.
- Financial income +€13,708
new in 2025: €13,708
- Gross operating margin -€2,790
down €2,790 (-543%), from -€514 to -€3,304
- Other operating charges -€49
down €49 (-3.8%), from €1,302 to €1,253
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 | €3,383,980 | €3,402,220 | +€18,240 | +0.5% |
| Fixed assets | 21/28 | €3,340,480 | €3,340,480 | = | 0.0% |
| Financial fixed assets | 28 | €3,340,480 | €3,340,480 | = | 0.0% |
| Current assets | 29/58 | €43,500 | €61,740 | +€18,240 | +41.9% |
| Amounts receivable within one year | 40/41 | €10 | €10 | = | 0.0% |
| Trade receivables | 40 | €10 | €10 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €484 | €59,145 | +€58,661 | +12,122% |
| Deferred charges and accrued income | 490/1 | €43,006 | €2,585 | -€40,422 | -94.0% |
| Total equity and liabilities | 10/49 | €3,383,980 | €3,402,220 | +€18,240 | +0.5% |
| Equity | 10/15 | €100,576 | €109,682 | +€9,106 | +9.1% |
| Contributions | 10/11 | €3,359,030 | €3,359,030 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,258,454 | -€3,249,348 | +€9,106 | +0.3% |
| Amounts payable | 17/49 | €3,283,404 | €3,292,538 | +€9,134 | +0.3% |
| Amounts payable after more than one year | 17 | €3,063,000 | €3,070,500 | +€7,500 | +0.2% |
| Other amounts payable | 178/9 | €3,063,000 | €3,070,500 | +€7,500 | +0.2% |
| Amounts payable within one year | 42/48 | €220,404 | €222,038 | +€1,634 | +0.7% |
| Trade debts | 44 | €0 | €635 | +€635 | |
| Suppliers | 440/4 | €0 | €635 | +€635 | |
| Other amounts payable | 47/48 | €220,404 | €221,403 | +€998 | +0.5% |
| Other operating charges | 640/8 | €1,302 | €1,253 | -€49 | -3.8% |
| Gross operating margin | 9900 | -€514 | -€3,304 | -€2,790 | -543% |
| Operating profit (loss) | 9901 | -€1,816 | -€4,557 | -€2,741 | -151% |
| Financial income | 75/76B | - | €13,708 | +€13,708 | |
| Recurring financial income | 75 | - | €13,708 | +€13,708 | |
| Financial charges | 65/66B | €44 | €45 | +€2 | +3.4% |
| Recurring financial charges | 65 | €44 | €45 | +€2 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | -€1,859 | €9,106 | +€10,966 | |
| Profit (loss) for the period | 9904 | -€1,859 | €9,106 | +€10,966 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,859 | €9,106 | +€10,966 |
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.