CARLOZZI ADRIEN: 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.
CARLOZZI ADRIEN
Largest movements
- Cash +€18,269
up €18,269 (+84.2%), from €21,686 to €39,955
mainly Other debts (+€22,788) and Net result for the year (+€16,949)
- Deferred charges and accrued income +€4,946
up €4,946 (+7,926%), from €62 to €5,009
- Tangible fixed assets +€1,965
up €1,965 (+20.4%), from €9,624 to €11,589
- Receivables within one year -€895
down €895 (-32.8%), from €2,724 to €1,829
of which Trade receivables: -€852
- Other debts +€22,788
up €22,788 (+546%), from €4,172 to €26,960
- Trade debts +€8,094
new in 2024: €8,094
- Profit (loss) carried forward -€8,051
down €8,051 (-67.0%), from €12,009 to €3,958
- Tax, wage and social debts +€1,455
up €1,455 (+10.5%), from €13,915 to €15,370
- Gross operating margin +€27,680
up €27,680 (+539%), from €5,139 to €32,818
- Taxes +€5,218
up €5,218 (+2,988%), from €175 to €5,392
- Financial charges +€3,550
up €3,550 (+264%), from €1,344 to €4,894
- Other operating charges -€2,577
down €2,577 (-80.1%), from €3,215 to €638
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 | €34,096 | €58,382 | +€24,286 | +71.2% |
| Fixed assets | 21/28 | €9,624 | €11,589 | +€1,965 | +20.4% |
| Tangible fixed assets | 22/27 | €9,624 | €11,589 | +€1,965 | +20.4% |
| Furniture and vehicles | 24 | €9,624 | €11,589 | +€1,965 | +20.4% |
| Current assets | 29/58 | €24,472 | €46,793 | +€22,321 | +91.2% |
| Amounts receivable within one year | 40/41 | €2,724 | €1,829 | -€895 | -32.8% |
| Trade receivables | 40 | €2,681 | €1,829 | -€852 | -31.8% |
| Other amounts receivable | 41 | €43 | - | -€43 | |
| Cash at bank and in hand | 54/58 | €21,686 | €39,955 | +€18,269 | +84.2% |
| Deferred charges and accrued income | 490/1 | €62 | €5,009 | +€4,946 | +7,926% |
| Total equity and liabilities | 10/49 | €34,096 | €58,382 | +€24,286 | +71.2% |
| Equity | 10/15 | €16,009 | €7,958 | -€8,051 | -50.3% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,009 | €3,958 | -€8,051 | -67.0% |
| Amounts payable | 17/49 | €18,087 | €50,424 | +€32,337 | +179% |
| Amounts payable within one year | 42/48 | €18,087 | €50,424 | +€32,337 | +179% |
| Trade debts | 44 | - | €8,094 | +€8,094 | |
| Suppliers | 440/4 | - | €8,094 | +€8,094 | |
| Taxes, remuneration and social security | 45 | €13,915 | €15,370 | +€1,455 | +10.5% |
| Taxes | 450/3 | €13,915 | €15,370 | +€1,455 | +10.5% |
| Other amounts payable | 47/48 | €4,172 | €26,960 | +€22,788 | +546% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,244 | €3,413 | +€169 | +5.2% |
| Other operating charges | 640/8 | €3,215 | €638 | -€2,577 | -80.1% |
| Non-recurring operating charges | 66A | - | €1,604 | +€1,604 | |
| Gross operating margin | 9900 | €5,139 | €32,818 | +€27,680 | +539% |
| Operating profit (loss) | 9901 | -€1,320 | €27,163 | +€28,483 | |
| Financial income | 75/76B | €0 | €73 | +€73 | +362,700% |
| Recurring financial income | 75 | €0 | €73 | +€73 | +362,700% |
| Financial charges | 65/66B | €1,344 | €4,894 | +€3,550 | +264% |
| Recurring financial charges | 65 | €1,344 | €4,894 | +€3,550 | +264% |
| Profit (loss) for the period before taxes | 9903 | -€2,663 | €22,341 | +€25,005 | |
| Income taxes | 67/77 | €175 | €5,392 | +€5,218 | +2,988% |
| Profit (loss) for the period | 9904 | -€2,838 | €16,949 | +€19,787 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,838 | €16,949 | +€19,787 |
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 20 October 2026 via checked.be.