CARLITOS: 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.
CARLITOS
Largest movements
- Tangible fixed assets -€57,472
down €57,472 (-7.5%), from €762,343 to €704,871
of which Land and buildings: -€47,922
- Receivables within one year +€10,599
up €10,599 (+258%), from €4,115 to €14,714
of which Other amounts receivable: +€9,268
- Debts after one year -€56,201
down €56,201 (-17.4%), from €322,677 to €266,476
of which Financial debts: -€80,718
- Tax, wage and social debts +€19,122
up €19,122 (+58.9%), from €32,469 to €51,591
of which Remuneration and social security: +€15,101
- Current portion of long-term debt -€12,486
down €12,486 (-16.0%), from €78,166 to €65,681
- Other debts -€8,854
down €8,854 (-21.2%), from €41,812 to €32,958
- Staff costs +€50,279
up €50,279 (+23.8%), from €210,867 to €261,146
- Gross operating margin +€27,967
up €27,967 (+8.6%), from €323,649 to €351,616
- Financial charges +€5,580
up €5,580 (+52.4%), from €10,647 to €16,228
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.
Derived cash bridge
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 | €841,317 | €787,081 | -€54,236 | -6.4% |
| Fixed assets | 21/28 | €762,343 | €704,871 | -€57,472 | -7.5% |
| Tangible fixed assets | 22/27 | €762,343 | €704,871 | -€57,472 | -7.5% |
| Land and buildings | 22 | €702,426 | €654,503 | -€47,922 | -6.8% |
| Plant, machinery and equipment | 23 | €46,168 | €45,097 | -€1,070 | -2.3% |
| Furniture and vehicles | 24 | €13,749 | €5,270 | -€8,479 | -61.7% |
| Current assets | 29/58 | €78,974 | €82,210 | +€3,236 | +4.1% |
| Stocks and contracts in progress | 3 | €7,490 | €6,923 | -€566 | -7.6% |
| Stocks | 30/36 | €7,490 | €6,923 | -€566 | -7.6% |
| Amounts receivable within one year | 40/41 | €4,115 | €14,714 | +€10,599 | +258% |
| Trade receivables | 40 | €4,115 | €5,446 | +€1,331 | +32.3% |
| Other amounts receivable | 41 | - | €9,268 | +€9,268 | |
| Cash at bank and in hand | 54/58 | €61,699 | €58,512 | -€3,187 | -5.2% |
| Deferred charges and accrued income | 490/1 | €5,671 | €2,062 | -€3,610 | -63.6% |
| Total equity and liabilities | 10/49 | €841,317 | €787,081 | -€54,236 | -6.4% |
| Equity | 10/15 | €282,614 | €284,180 | +€1,566 | +0.6% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €251,832 | €251,832 | = | 0.0% |
| Tax-exempt reserves | 132 | €164 | €164 | = | 0.0% |
| Distributable reserves | 133 | €251,668 | €251,668 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,218 | -€17,652 | +€1,566 | +8.2% |
| Amounts payable | 17/49 | €558,703 | €502,901 | -€55,803 | -10.0% |
| Amounts payable after more than one year | 17 | €322,677 | €266,476 | -€56,201 | -17.4% |
| Financial debts | 170/4 | €322,677 | €241,959 | -€80,718 | -25.0% |
| Trade debts | 175 | - | €24,517 | +€24,517 | |
| Amounts payable within one year | 42/48 | €236,026 | €236,425 | +€399 | +0.2% |
| Current portion of amounts payable after more than one year | 42 | €78,166 | €65,681 | -€12,486 | -16.0% |
| Trade debts | 44 | €82,876 | €86,195 | +€3,319 | +4.0% |
| Suppliers | 440/4 | €82,876 | €86,195 | +€3,319 | +4.0% |
| Advances received on contracts in progress | 46 | €702 | €0 | -€702 | -100% |
| Taxes, remuneration and social security | 45 | €32,469 | €51,591 | +€19,122 | +58.9% |
| Taxes | 450/3 | €14,436 | €18,457 | +€4,021 | +27.9% |
| Remuneration and social security | 454/9 | €18,033 | €33,134 | +€15,101 | +83.7% |
| Other amounts payable | 47/48 | €41,812 | €32,958 | -€8,854 | -21.2% |
| Remuneration, social security and pensions | 62 | €210,867 | €261,146 | +€50,279 | +23.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €61,964 | €62,605 | +€641 | +1.0% |
| Other operating charges | 640/8 | €7,562 | €8,257 | +€695 | +9.2% |
| Gross operating margin | 9900 | €323,649 | €351,616 | +€27,967 | +8.6% |
| Operating profit (loss) | 9901 | €43,257 | €19,608 | -€23,648 | -54.7% |
| Financial income | 75/76B | €3,140 | €953 | -€2,187 | -69.6% |
| Recurring financial income | 75 | €3,140 | €953 | -€2,187 | -69.6% |
| Financial charges | 65/66B | €10,647 | €16,228 | +€5,580 | +52.4% |
| Recurring financial charges | 65 | €10,647 | €16,228 | +€5,580 | +52.4% |
| Profit (loss) for the period before taxes | 9903 | €35,750 | €4,334 | -€31,416 | -87.9% |
| Income taxes | 67/77 | €1,733 | €2,767 | +€1,034 | +59.6% |
| Profit (loss) for the period | 9904 | €34,016 | €1,566 | -€32,450 | -95.4% |
| Profit (loss) for the period to be appropriated | 9905 | €34,016 | €1,566 | -€32,450 | -95.4% |
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 13 October 2026 via checked.be.