CARLISI: 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.
CARLISI
Largest movements
- Tangible fixed assets -€54,209
down €54,209 (-38.6%), from €140,402 to €86,193
of which Plant, machinery and equipment: -€47,235
- Cash -€21,092
down €21,092 (-10.0%), from €210,743 to €189,652
mainly Other debts (-€68,527) and Debts after one year (-€47,922)
- Stocks and contracts +€8,317
up €8,317 (+5.3%), from €156,561 to €164,878
- Other debts -€68,527
down €68,527 (-92.1%), from €74,434 to €5,907
- Reserves +€68,066
up €68,066 (+28.7%), from €236,765 to €304,830
- Debts after one year -€47,922
down €47,922 (-41.4%), from €115,626 to €67,703
- Trade debts -€43,621
down €43,621 (-84.9%), from €51,350 to €7,729
- Tax, wage and social debts +€20,851
up €20,851 (+86.8%), from €24,025 to €44,877
of which Taxes: +€20,980
- Gross operating margin +€50,177
up €50,177 (+22.2%), from €226,219 to €276,396
- Staff costs +€41,055
up €41,055 (+64.0%), from €64,104 to €105,159
- Depreciation +€2,922
up €2,922 (+5.6%), from €52,159 to €55,081
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 | €587,816 | €526,040 | -€61,776 | -10.5% |
| Fixed assets | 21/28 | €140,551 | €86,341 | -€54,209 | -38.6% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €140,402 | €86,193 | -€54,209 | -38.6% |
| Land and buildings | 22 | €4,250 | €2,750 | -€1,500 | -35.3% |
| Plant, machinery and equipment | 23 | €123,628 | €76,393 | -€47,235 | -38.2% |
| Furniture and vehicles | 24 | €7,905 | €5,026 | -€2,879 | -36.4% |
| Other tangible fixed assets | 26 | €4,619 | €2,024 | -€2,595 | -56.2% |
| Financial fixed assets | 28 | €149 | €149 | = | 0.0% |
| Current assets | 29/58 | €447,265 | €439,698 | -€7,566 | -1.7% |
| Stocks and contracts in progress | 3 | €156,561 | €164,878 | +€8,317 | +5.3% |
| Stocks | 30/36 | €156,561 | €164,878 | +€8,317 | +5.3% |
| Amounts receivable within one year | 40/41 | €77,998 | €83,121 | +€5,123 | +6.6% |
| Trade receivables | 40 | €77,998 | €83,121 | +€5,123 | +6.6% |
| Cash at bank and in hand | 54/58 | €210,743 | €189,652 | -€21,092 | -10.0% |
| Deferred charges and accrued income | 490/1 | €1,962 | €2,048 | +€86 | +4.4% |
| Total equity and liabilities | 10/49 | €587,816 | €526,040 | -€61,776 | -10.5% |
| Equity | 10/15 | €276,176 | €342,641 | +€66,466 | +24.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €236,765 | €304,830 | +€68,066 | +28.7% |
| Distributable reserves | 133 | €236,765 | €304,830 | +€68,066 | +28.7% |
| Profit (loss) carried forward | 14 | €19,411 | €17,811 | -€1,600 | -8.2% |
| Amounts payable | 17/49 | €311,640 | €183,398 | -€128,241 | -41.2% |
| Amounts payable after more than one year | 17 | €115,626 | €67,703 | -€47,922 | -41.4% |
| Financial debts | 170/4 | €115,626 | €67,703 | -€47,922 | -41.4% |
| Amounts payable within one year | 42/48 | €195,414 | €111,435 | -€83,979 | -43.0% |
| Current portion of amounts payable after more than one year | 42 | €45,605 | €47,922 | +€2,317 | +5.1% |
| Trade debts | 44 | €51,350 | €7,729 | -€43,621 | -84.9% |
| Suppliers | 440/4 | €51,350 | €7,729 | -€43,621 | -84.9% |
| Advances received on contracts in progress | 46 | - | €5,000 | +€5,000 | |
| Taxes, remuneration and social security | 45 | €24,025 | €44,877 | +€20,851 | +86.8% |
| Taxes | 450/3 | €15,619 | €36,598 | +€20,980 | +134% |
| Remuneration and social security | 454/9 | €8,406 | €8,278 | -€128 | -1.5% |
| Other amounts payable | 47/48 | €74,434 | €5,907 | -€68,527 | -92.1% |
| Accrued charges and deferred income | 492/3 | €600 | €4,260 | +€3,660 | +610% |
| Remuneration, social security and pensions | 62 | €64,104 | €105,159 | +€41,055 | +64.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,159 | €55,081 | +€2,922 | +5.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,000 | €3,500 | +€500 | +16.7% |
| Other operating charges | 640/8 | €3,742 | €3,624 | -€118 | -3.2% |
| Gross operating margin | 9900 | €226,219 | €276,396 | +€50,177 | +22.2% |
| Operating profit (loss) | 9901 | €103,214 | €109,032 | +€5,819 | +5.6% |
| Financial income | 75/76B | €1,083 | €1,183 | +€99 | +9.2% |
| Recurring financial income | 75 | €1,083 | €1,183 | +€99 | +9.2% |
| Financial charges | 65/66B | €10,463 | €8,402 | -€2,062 | -19.7% |
| Recurring financial charges | 65 | €10,463 | €8,402 | -€2,062 | -19.7% |
| Profit (loss) for the period before taxes | 9903 | €93,833 | €101,813 | +€7,980 | +8.5% |
| Income taxes | 67/77 | €31,144 | €33,748 | +€2,604 | +8.4% |
| Profit (loss) for the period | 9904 | €62,690 | €68,066 | +€5,376 | +8.6% |
| Profit (loss) for the period to be appropriated | 9905 | €62,690 | €68,066 | +€5,376 | +8.6% |
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 27 October 2026 via checked.be.