Carlier Prototype Engineering: 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.
Carlier Prototype Engineering afgekort C.P.E.
Largest movements
- Stocks and contracts -€175,129
down €175,129 (-20.4%), from €857,908 to €682,778
- Receivables within one year +€112,305
up €112,305 (+83.3%), from €134,782 to €247,088
of which Trade receivables: +€102,518
- Cash -€79,222
down €79,222 (-97.9%), from €80,900 to €1,678
mainly Other debts (-€262,432) and Receivables within one year (-€112,305)
- Other debts -€262,432
down €262,432 (-97.2%), from €269,932 to €7,500
- Debts after one year +€198,424
up €198,424, from €0 to €198,424
of which Financial debts: +€198,424
- Reserves -€97,400
down €97,400 (-16.7%), from €582,708 to €485,308
- Tax, wage and social debts -€71,587
down €71,587 (-39.8%), from €179,804 to €108,217
of which Taxes: -€68,209
- Current portion of long-term debt +€55,529
new in 2025: €55,529
- Gross operating margin -€302,432
down €302,432 (-53.3%), from €567,800 to €265,368
- Taxes -€52,463
down €52,463 (-100%), from €52,463 to €0
- Staff costs +€42,734
up €42,734 (+15.1%), from €282,731 to €325,465
- Financial charges -€27,140
down €27,140 (-55.0%), from €49,333 to €22,194
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 | €1,107,267 | €971,398 | -€135,868 | -12.3% |
| Fixed assets | 21/28 | €19,553 | €20,929 | +€1,376 | +7.0% |
| Tangible fixed assets | 22/27 | €17,303 | €18,672 | +€1,369 | +7.9% |
| Plant, machinery and equipment | 23 | €7,277 | €4,013 | -€3,265 | -44.9% |
| Furniture and vehicles | 24 | €7,794 | €13,774 | +€5,980 | +76.7% |
| Other tangible fixed assets | 26 | €2,231 | €885 | -€1,346 | -60.3% |
| Financial fixed assets | 28 | €2,250 | €2,257 | +€7 | +0.3% |
| Current assets | 29/58 | €1,087,714 | €950,469 | -€137,245 | -12.6% |
| Stocks and contracts in progress | 3 | €857,908 | €682,778 | -€175,129 | -20.4% |
| Stocks | 30/36 | €857,908 | €682,778 | -€175,129 | -20.4% |
| Amounts receivable within one year | 40/41 | €134,782 | €247,088 | +€112,305 | +83.3% |
| Trade receivables | 40 | €129,418 | €231,936 | +€102,518 | +79.2% |
| Other amounts receivable | 41 | €5,365 | €15,152 | +€9,787 | +182% |
| Cash at bank and in hand | 54/58 | €80,900 | €1,678 | -€79,222 | -97.9% |
| Deferred charges and accrued income | 490/1 | €14,123 | €18,925 | +€4,801 | +34.0% |
| Total equity and liabilities | 10/49 | €1,107,267 | €971,398 | -€135,868 | -12.3% |
| Equity | 10/15 | €632,708 | €535,308 | -€97,400 | -15.4% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €582,708 | €485,308 | -€97,400 | -16.7% |
| Distributable reserves | 133 | €582,708 | €485,308 | -€97,400 | -16.7% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €474,559 | €436,090 | -€38,468 | -8.1% |
| Amounts payable after more than one year | 17 | €0 | €198,424 | +€198,424 | |
| Financial debts | 170/4 | - | €198,424 | +€198,424 | |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €473,934 | €236,909 | -€237,025 | -50.0% |
| Current portion of amounts payable after more than one year | 42 | - | €55,529 | +€55,529 | |
| Financial debts | 43 | €0 | €38,000 | +€38,000 | |
| Credit institutions | 430/8 | €0 | €38,000 | +€38,000 | |
| Trade debts | 44 | €24,198 | €27,663 | +€3,465 | +14.3% |
| Suppliers | 440/4 | €24,198 | €27,663 | +€3,465 | +14.3% |
| Taxes, remuneration and social security | 45 | €179,804 | €108,217 | -€71,587 | -39.8% |
| Taxes | 450/3 | €120,021 | €51,811 | -€68,209 | -56.8% |
| Remuneration and social security | 454/9 | €59,783 | €56,406 | -€3,378 | -5.6% |
| Other amounts payable | 47/48 | €269,932 | €7,500 | -€262,432 | -97.2% |
| Accrued charges and deferred income | 492/3 | €625 | €757 | +€132 | +21.2% |
| Non-recurring operating income | 76A | €6,000 | €0 | -€6,000 | -100% |
| Remuneration, social security and pensions | 62 | €282,731 | €325,465 | +€42,734 | +15.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,406 | €12,928 | -€2,478 | -16.1% |
| Other operating charges | 640/8 | €2,971 | €2,210 | -€762 | -25.6% |
| Non-recurring operating charges | 66A | €3,047 | €0 | -€3,047 | -100% |
| Gross operating margin | 9900 | €567,800 | €265,368 | -€302,432 | -53.3% |
| Operating profit (loss) | 9901 | €263,644 | -€75,235 | -€338,879 | |
| Financial income | 75/76B | €100 | €28 | -€72 | -71.7% |
| Recurring financial income | 75 | €100 | €28 | -€72 | -71.7% |
| Financial charges | 65/66B | €49,333 | €22,194 | -€27,140 | -55.0% |
| Recurring financial charges | 65 | €49,333 | €22,194 | -€27,140 | -55.0% |
| Profit (loss) for the period before taxes | 9903 | €214,411 | -€97,400 | -€311,811 | |
| Income taxes | 67/77 | €52,463 | €0 | -€52,463 | -100% |
| Profit (loss) for the period | 9904 | €161,947 | -€97,400 | -€259,347 | |
| Profit (loss) for the period to be appropriated | 9905 | €161,947 | -€97,400 | -€259,347 |
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 19 October 2026 via checked.be.