CARLISI: what changed
Two fiscal 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.
CARLISI
Largest movements
- Cash +€380,593
up €380,593 (+185.0%), from €205,731 to €586,324
mainly Net result for the year (+€372,655) and Depreciation (+€105,867)
- Receivables within one year +€70,663
up €70,663 (+59.3%), from €119,261 to €189,924
of which Other amounts receivable: +€73,718
- Tangible fixed assets -€64,458
down €64,458 (-6.1%), from €1.1m to €992,268
of which Land and buildings: -€43,832
- Reserves +€372,655
up €372,655 (+55.0%), from €677,349 to €1.1m
of which Distributable reserves: +€372,655
- Tax, wage and social debts +€82,002
up €82,002 (+125.3%), from €65,439 to €147,441
of which Taxes: +€70,370
- Trade debts -€47,730
down €47,730 (-78.1%), from €61,141 to €13,411
- Debts after one year -€32,010
down €32,010 (-6.4%), from €497,661 to €465,651
- Gross operating margin +€241,747
up €241,747 (+29.9%), from €808,870 to €1.1m
- Taxes +€55,130
up €55,130 (+67.7%), from €81,468 to €136,599
- Staff costs +€53,305
up €53,305 (+14.7%), from €361,903 to €415,208
- Depreciation -€14,889
down €14,889 (-12.3%), from €120,756 to €105,867
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.
Cash bridge derived
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 | €1,401,501 | €1,784,876 | +€383,375 | +27.4% |
| Fixed assets | 21/28 | €1,066,762 | €1,000,704 | -€66,058 | -6.2% |
| Intangible fixed assets | 21 | €1,775 | €175 | -€1,600 | -90.1% |
| Tangible fixed assets | 22/27 | €1,056,726 | €992,268 | -€64,458 | -6.1% |
| Land and buildings | 22 | €1,020,999 | €977,167 | -€43,832 | -4.3% |
| Plant, machinery and equipment | 23 | €11,221 | €4,694 | -€6,526 | -58.2% |
| Furniture and vehicles | 24 | €24,506 | €10,407 | -€14,100 | -57.5% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Financial fixed assets | 28 | €8,261 | €8,261 | = | 0.0% |
| Current assets | 29/58 | €334,738 | €784,172 | +€449,434 | +134.3% |
| Amounts receivable within one year | 40/41 | €119,261 | €189,924 | +€70,663 | +59.3% |
| Trade receivables | 40 | €3,055 | - | -€3,055 | |
| Other amounts receivable | 41 | €116,206 | €189,924 | +€73,718 | +63.4% |
| Cash at bank and in hand | 54/58 | €205,731 | €586,324 | +€380,593 | +185.0% |
| Deferred charges and accrued income | 490/1 | €9,747 | €7,924 | -€1,822 | -18.7% |
| Total equity and liabilities | 10/49 | €1,401,501 | €1,784,876 | +€383,375 | +27.4% |
| Equity | 10/15 | €739,323 | €1,111,978 | +€372,655 | +50.4% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €677,349 | €1,050,005 | +€372,655 | +55.0% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Tax-exempt reserves | 132 | €210,500 | €210,500 | = | 0.0% |
| Distributable reserves | 133 | €460,652 | €833,307 | +€372,655 | +80.9% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €662,178 | €672,898 | +€10,720 | +1.6% |
| Amounts payable after more than one year | 17 | €497,661 | €465,651 | -€32,010 | -6.4% |
| Financial debts | 170/4 | €497,661 | €465,651 | -€32,010 | -6.4% |
| Amounts payable within one year | 42/48 | €164,518 | €207,248 | +€42,730 | +26.0% |
| Current portion of amounts payable after more than one year | 42 | €31,657 | €32,010 | +€353 | +1.1% |
| Trade debts | 44 | €61,141 | €13,411 | -€47,730 | -78.1% |
| Suppliers | 440/4 | €61,141 | €13,411 | -€47,730 | -78.1% |
| Taxes, remuneration and social security | 45 | €65,439 | €147,441 | +€82,002 | +125.3% |
| Taxes | 450/3 | €30,161 | €100,531 | +€70,370 | +233.3% |
| Remuneration and social security | 454/9 | €35,278 | €46,910 | +€11,632 | +33.0% |
| Other amounts payable | 47/48 | €6,281 | €14,386 | +€8,105 | +129.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €361,903 | €415,208 | +€53,305 | +14.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €120,756 | €105,867 | -€14,889 | -12.3% |
| Other operating charges | 640/8 | €11,102 | €15,658 | +€4,556 | +41.0% |
| Gross operating margin | 9900 | €808,870 | €1,050,617 | +€241,747 | +29.9% |
| Operating profit (loss) | 9901 | €315,109 | €513,884 | +€198,775 | +63.1% |
| Financial income | 75/76B | €702 | €1,631 | +€929 | +132.3% |
| Recurring financial income | 75 | €702 | €1,631 | +€929 | +132.3% |
| Financial charges | 65/66B | €8,792 | €6,261 | -€2,532 | -28.8% |
| Recurring financial charges | 65 | €8,792 | €6,261 | -€2,532 | -28.8% |
| Profit (loss) for the period before taxes | 9903 | €307,019 | €509,254 | +€202,235 | +65.9% |
| Income taxes | 67/77 | €81,468 | €136,599 | +€55,130 | +67.7% |
| Profit (loss) for the period | 9904 | €225,550 | €372,655 | +€147,105 | +65.2% |
| Profit (loss) for the period to be appropriated | 9905 | €225,550 | €372,655 | +€147,105 | +65.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.