CARLESA: 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.
CARLESA
Largest movements
- Receivables after one year +€45,710
new in 2024: €45,710
- Receivables within one year -€35,304
down €35,304 (-75.0%), from €47,047 to €11,742
- Cash -€12,690
down €12,690 (-81.3%), from €15,615 to €2,925
mainly Receivables after one year (-€45,710) and Accrued charges and deferred income (-€12,899)
- Deferred charges and accrued income +€1,495
new in 2024: €1,495
- Intangible fixed assets -€952
no longer reported in 2024 (was €952)
- Accrued charges and deferred income -€12,899
down €12,899 (-39.2%), from €32,899 to €20,000
- Debts after one year +€9,980
up €9,980 (+40.1%), from €24,897 to €34,877
- Short-term financial debts -€5,631
no longer reported in 2024 (was €5,631)
- Tax, wage and social debts +€3,880
up €3,880 (+25.2%), from €15,375 to €19,255
of which Remuneration and social security: +€6,485
- Trade debts +€2,159
up €2,159 (+13.2%), from €16,337 to €18,496
- Gross operating margin +€16,168
up €16,168 (+52.3%), from €30,935 to €47,103
- Staff costs +€8,445
up €8,445 (+25.9%), from €32,661 to €41,105
- Other operating charges +€2,081
new in 2024: €2,081
- Financial charges +€1,292
up €1,292 (+94.6%), from €1,366 to €2,657
of which Financial charges: +€1,366
- Financial income +€817
up €817 (+633.9%), from €129 to €946
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 | €74,122 | €72,316 | -€1,807 | -2.4% |
| Fixed assets | 21/28 | €10,705 | €9,204 | -€1,502 | -14.0% |
| Intangible fixed assets | 21 | €952 | - | -€952 | |
| Tangible fixed assets | 22/27 | €2,753 | €2,204 | -€549 | -20.0% |
| Plant, machinery and equipment | 23 | €2,568 | €2,096 | -€472 | -18.4% |
| Furniture and vehicles | 24 | €185 | €108 | -€77 | -41.7% |
| Financial fixed assets | 28 | €7,000 | €7,000 | = | 0.0% |
| Current assets | 29/58 | €63,417 | €63,112 | -€305 | -0.5% |
| Amounts receivable after more than one year | 29 | - | €45,710 | +€45,710 | |
| Other amounts receivable | 291 | - | €45,710 | +€45,710 | |
| Stocks and contracts in progress | 3 | €755 | €1,240 | +€485 | +64.2% |
| Stocks | 30/36 | €755 | €1,240 | +€485 | +64.2% |
| Amounts receivable within one year | 40/41 | €47,047 | €11,742 | -€35,304 | -75.0% |
| Other amounts receivable | 41 | €47,047 | €11,742 | -€35,304 | -75.0% |
| Cash at bank and in hand | 54/58 | €15,615 | €2,925 | -€12,690 | -81.3% |
| Deferred charges and accrued income | 490/1 | - | €1,495 | +€1,495 | |
| Total equity and liabilities | 10/49 | €74,122 | €72,316 | -€1,807 | -2.4% |
| Equity | 10/15 | -€21,016 | -€20,312 | +€704 | +3.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,216 | -€26,512 | +€704 | +2.6% |
| Amounts payable | 17/49 | €95,139 | €92,628 | -€2,511 | -2.6% |
| Amounts payable after more than one year | 17 | €24,897 | €34,877 | +€9,980 | +40.1% |
| Financial debts | 170/4 | €24,897 | €34,877 | +€9,980 | +40.1% |
| Amounts payable within one year | 42/48 | €37,343 | €37,751 | +€408 | +1.1% |
| Financial debts | 43 | €5,631 | - | -€5,631 | |
| Credit institutions | 430/8 | €5,631 | - | -€5,631 | |
| Trade debts | 44 | €16,337 | €18,496 | +€2,159 | +13.2% |
| Suppliers | 440/4 | €16,337 | €18,496 | +€2,159 | +13.2% |
| Taxes, remuneration and social security | 45 | €15,375 | €19,255 | +€3,880 | +25.2% |
| Taxes | 450/3 | €15,375 | €12,770 | -€2,605 | -16.9% |
| Remuneration and social security | 454/9 | - | €6,485 | +€6,485 | |
| Accrued charges and deferred income | 492/3 | €32,899 | €20,000 | -€12,899 | -39.2% |
| Remuneration, social security and pensions | 62 | €32,661 | €41,105 | +€8,445 | +25.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,018 | €1,502 | -€516 | -25.6% |
| Other operating charges | 640/8 | - | €2,081 | +€2,081 | |
| Gross operating margin | 9900 | €30,935 | €47,103 | +€16,168 | +52.3% |
| Operating profit (loss) | 9901 | -€3,744 | €2,416 | +€6,159 | |
| Financial income | 75/76B | €129 | €946 | +€817 | +633.9% |
| Recurring financial income | 75 | €129 | €946 | +€817 | +633.9% |
| Financial charges | 65/66B | €1,366 | €2,657 | +€1,292 | +94.6% |
| Recurring financial charges | 65 | €1,292 | €2,657 | +€1,366 | +105.7% |
| Non-recurring financial charges | 66B | €74 | - | -€74 | |
| Profit (loss) for the period before taxes | 9903 | -€4,980 | €704 | +€5,684 | |
| Income taxes | 67/77 | €109 | - | -€109 | |
| Profit (loss) for the period | 9904 | -€5,089 | €704 | +€5,793 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,089 | €704 | +€5,793 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.