CARLIER BOIS: what changed
What changed
CARLIER BOIS
NACE 46.832, Wholesale of timber
filed annual accounts (NBB)
Net result for the year
€1.5m
2024 · €1.5m-€76,716
Equity
€19.4m
2024 · €18.2m+€1.2m
Cash
€5.3m
2024 · €4.2m+€1.1m
Balance sheet total
€28.2m
2024 · €27.4m+€845,432
Largest movements
Assets
- Tangible fixed assets -€1.2m
down €1.2m (-10.0%), from €11.5m to €10.4m
of which Land and buildings: -€674,102
- Cash +€1.1m
up €1.1m (+26.2%), from €4.2m to €5.3m
mainly Net result for the year (+€1.5m) and Depreciation (+€1.4m)
- Stocks and contracts +€773,541
up €773,541 (+10.8%), from €7.1m to €7.9m
Equity and liabilities
- Reserves +€1.3m
up €1.3m (+7.3%), from €17.3m to €18.6m
of which Distributable reserves: +€841,302
- Debts after one year -€645,225
down €645,225 (-9.5%), from €6.8m to €6.2m
of which Financial debts: -€575,057
- Trade debts +€449,876
up €449,876 (+58.6%), from €767,688 to €1.2m
Income statement
- Staff costs +€429,092
up €429,092 (+14.9%), from €2.9m to €3.3m
- Turnover +€366,178
up €366,178 (+1.4%), from €26.8m to €27.2m
- Goods and materials +€337,386
up €337,386 (+1.9%), from €17.9m to €18.2m
of which Purchases: +€473,498
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.
Result 2024
€1.5m
Turnover
+€366,178
Other operating income
+€55,713
Goods and materials
-€337,386
Services and other goods
+€82,346
Staff costs
-€429,092
Depreciation
+€190,207
Write-downs
+€31,359
Other operating charges
-€17,776
Other operating items
-€101,162
Financial income
+€123,022
Financial charges
-€9,788
Taxes
-€30,337
Result 2025
€1.5m
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€2.6m
Investment
-€502,884
Financing
-€973,869
Cash 2024
€4.2m
From operations (derived)
+€2.6m
Net result for the year
+€1.5m
Depreciation
+€1.4m
Stocks and contracts
-€773,541
Receivables within one year
+€99,131
Smaller working-capital items
-€771
Trade debts
+€449,876
Tax, wage and social debts
+€108,412
Other debts
-€200,000
Investment (derived)
-€502,884
Investment in fixed assets (net)
-€281,330
Current investments
-€221,554
Financing
-€973,869
Debts after one year
-€645,225
Current portion of long-term debt
-€85,404
Contributions, distributions and other
-€243,241
Cash 2025
€5.3m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €27,378,593 | €28,224,025 | +€845,432 | +3.1% |
| Fixed assets | 21/28 | €11,576,674 | €10,418,932 | -€1.2m | -10.0% |
| Tangible fixed assets | 22/27 | €11,541,754 | €10,384,012 | -€1.2m | -10.0% |
| Land and buildings | 22 | €9,435,617 | €8,761,515 | -€674,102 | -7.1% |
| Plant, machinery and equipment | 23 | €1,673,849 | €1,258,804 | -€415,046 | -24.8% |
| Furniture and vehicles | 24 | €432,287 | €363,693 | -€68,594 | -15.9% |
| Financial fixed assets | 28 | €34,920 | €34,920 | = | 0.0% |
| Other financial fixed assets | 284/8 | €34,920 | €34,920 | = | 0.0% |
| Shares | 284 | €34,920 | €34,920 | = | 0.0% |
| Current assets | 29/58 | €15,801,919 | €17,805,093 | +€2.0m | +12.7% |
| Stocks and contracts in progress | 3 | €7,141,428 | €7,914,969 | +€773,541 | +10.8% |
| Stocks | 30/36 | €7,141,428 | €7,914,969 | +€773,541 | +10.8% |
| Goods purchased for resale | 34 | €7,141,428 | €7,914,969 | +€773,541 | +10.8% |
| Amounts receivable within one year | 40/41 | €1,643,307 | €1,544,177 | -€99,131 | -6.0% |
| Trade receivables | 40 | €1,381,990 | €1,298,208 | -€83,781 | -6.1% |
| Other amounts receivable | 41 | €261,318 | €245,968 | -€15,349 | -5.9% |
| Current investments | 50/53 | €2,788,963 | €3,010,516 | +€221,554 | +7.9% |
| Other investments | 51/53 | €2,788,963 | €3,010,516 | +€221,554 | +7.9% |
| Cash at bank and in hand | 54/58 | €4,227,362 | €5,334,719 | +€1.1m | +26.2% |
| Deferred charges and accrued income | 490/1 | €858 | €711 | -€147 | -17.1% |
| Total equity and liabilities | 10/49 | €27,378,593 | €28,224,025 | +€845,432 | +3.1% |
| Equity | 10/15 | €18,191,381 | €19,410,072 | +€1.2m | +6.7% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Capital | 10 | €250,000 | €250,000 | = | 0.0% |
| Issued capital | 100 | €250,000 | €250,000 | = | 0.0% |
| Reserves | 13 | €17,325,564 | €18,587,496 | +€1.3m | +7.3% |
| Non-distributable reserves | 130/1 | €49,200 | €49,200 | = | 0.0% |
| Legal reserve | 130 | €49,200 | €49,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €316,885 | €737,514 | +€420,629 | +133% |
| Distributable reserves | 133 | €16,959,479 | €17,800,782 | +€841,302 | +5.0% |
| Investment grants | 15 | €615,817 | €572,576 | -€43,241 | -7.0% |
| Provisions and deferred taxes | 16 | €60,585 | €60,394 | -€191 | -0.3% |
| Provisions for liabilities and charges | 160/5 | €60,000 | €60,000 | = | 0.0% |
| Other liabilities and charges | 164/5 | €60,000 | €60,000 | = | 0.0% |
| Deferred taxes | 168 | €585 | €394 | -€191 | -32.7% |
| Amounts payable | 17/49 | €9,126,627 | €8,753,559 | -€373,068 | -4.1% |
| Amounts payable after more than one year | 17 | €6,806,337 | €6,161,112 | -€645,225 | -9.5% |
| Financial debts | 170/4 | €6,206,172 | €5,631,115 | -€575,057 | -9.3% |
| Credit institutions | 173 | €6,138,889 | €5,572,222 | -€566,667 | -9.2% |
| Other loans | 174 | €67,283 | €58,892 | -€8,390 | -12.5% |
| Other amounts payable | 178/9 | €600,165 | €529,997 | -€70,168 | -11.7% |
| Amounts payable within one year | 42/48 | €2,319,103 | €2,591,987 | +€272,884 | +11.8% |
| Current portion of amounts payable after more than one year | 42 | €730,629 | €645,225 | -€85,404 | -11.7% |
| Trade debts | 44 | €767,688 | €1,217,564 | +€449,876 | +58.6% |
| Suppliers | 440/4 | €767,688 | €1,217,564 | +€449,876 | +58.6% |
| Taxes, remuneration and social security | 45 | €420,787 | €529,199 | +€108,412 | +25.8% |
| Taxes | 450/3 | €172,423 | €149,036 | -€23,387 | -13.6% |
| Remuneration and social security | 454/9 | €248,364 | €380,163 | +€131,799 | +53.1% |
| Other amounts payable | 47/48 | €400,000 | €200,000 | -€200,000 | -50.0% |
| Accrued charges and deferred income | 492/3 | €1,187 | €460 | -€727 | -61.2% |
| Operating income | 70/76A | €27,076,525 | €27,489,416 | +€412,891 | +1.5% |
| Turnover | 70 | €26,848,132 | €27,214,311 | +€366,178 | +1.4% |
| Other operating income | 74 | €206,392 | €262,105 | +€55,713 | +27.0% |
| Non-recurring operating income | 76A | €22,000 | €13,000 | -€9,000 | -40.9% |
| Operating charges | 60/66A | €25,720,033 | €26,292,536 | +€572,503 | +2.2% |
| Goods for resale, raw materials and consumables | 60 | €17,864,980 | €18,202,365 | +€337,386 | +1.9% |
| Purchases | 600/8 | €18,502,408 | €18,975,907 | +€473,498 | +2.6% |
| Change in stocks: decrease (increase) | 609 | -€637,428 | -€773,541 | -€136,113 | -21.4% |
| Services and other goods | 61 | €3,257,787 | €3,175,441 | -€82,346 | -2.5% |
| Remuneration, social security and pensions | 62 | €2,874,353 | €3,303,444 | +€429,092 | +14.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,629,279 | €1,439,071 | -€190,207 | -11.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €9,528 | -€21,831 | -€31,359 | |
| Other operating charges | 640/8 | €84,107 | €101,882 | +€17,776 | +21.1% |
| Non-recurring operating charges | 66A | - | €92,162 | +€92,162 | |
| Operating profit (loss) | 9901 | €1,356,492 | €1,196,880 | -€159,612 | -11.8% |
| Financial income | 75/76B | €651,667 | €774,689 | +€123,022 | +18.9% |
| Recurring financial income | 75 | €651,667 | €712,914 | +€61,246 | +9.4% |
| Income from financial fixed assets | 750 | €7,444 | €4,137 | -€3,307 | -44.4% |
| Income from current assets | 751 | €88,714 | €254,135 | +€165,421 | +186% |
| Other financial income | 752/9 | €555,509 | €454,642 | -€100,867 | -18.2% |
| Non-recurring financial income | 76B | - | €61,775 | +€61,775 | |
| Financial charges | 65/66B | €106,051 | €115,839 | +€9,788 | +9.2% |
| Recurring financial charges | 65 | €106,051 | €115,839 | +€9,788 | +9.2% |
| Debt charges | 650 | €97,586 | €69,389 | -€28,197 | -28.9% |
| Write-downs on current assets other than stocks, contracts in progress and trade receivables: additions (reversals) | 651 | -€32,601 | €6,240 | +€38,841 | |
| Other financial charges | 652/9 | €41,066 | €40,210 | -€856 | -2.1% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €1,902,108 | €1,855,729 | -€46,378 | -2.4% |
| Transfer from deferred taxes | 780 | €191 | €191 | = | 0.0% |
| Income taxes | 67/77 | €363,652 | €393,989 | +€30,337 | +8.3% |
| Taxes | 670/3 | €472,536 | €512,849 | +€40,313 | +8.5% |
| Tax adjustments and reversals of tax provisions | 77 | €108,884 | €118,860 | +€9,976 | +9.2% |
| Profit (loss) for the period | 9904 | €1,538,647 | €1,461,932 | -€76,716 | -5.0% |
| Transfer from tax-exempt reserves | 789 | €371 | €371 | = | 0.0% |
| Transfer to tax-exempt reserves | 689 | €315,750 | €421,000 | +€105,250 | +33.3% |
| Profit (loss) for the period to be appropriated | 9905 | €1,223,268 | €1,041,302 | -€181,966 | -14.9% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
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 3 November 2026 via checked.be.