CARLTON: 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.
CARLTON
Largest movements
- Cash -€3,192
down €3,192 (-22.0%), from €14,524 to €11,332
mainly Tax, wage and social debts (-€2,418) and Receivables within one year (-€1,158)
- Tangible fixed assets -€1,602
no longer reported in 2025 (was €1,602)
of which Furniture and vehicles: -€947
- Receivables within one year +€1,158
up €1,158 (+6.5%), from €17,882 to €19,040
of which Other amounts receivable: +€4,363
- Deferred charges and accrued income +€518
new in 2025: €518
- Contributions -€6,948
no longer reported in 2025 (was €6,948)
- Reserves +€6,948
up €6,948 (+20.2%), from €34,452 to €41,401
of which Distributable reserves: +€8,808
- Tax, wage and social debts -€2,418
down €2,418 (-50.3%), from €4,811 to €2,394
- Trade debts -€488
down €488 (-65.1%), from €750 to €262
- Depreciation -€4,632
down €4,632 (-83.0%), from €5,579 to €947
- Gross operating margin -€1,712
down €1,712 (-31.5%), from €5,432 to €3,720
- Taxes +€405
up €405 (+116%), from €349 to €754
- Other operating charges +€120
up €120 (+6.1%), from €1,983 to €2,103
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 | €34,007 | €30,890 | -€3,117 | -9.2% |
| Fixed assets | 21/28 | €1,602 | - | -€1,602 | |
| Tangible fixed assets | 22/27 | €1,602 | - | -€1,602 | |
| Land and buildings | 22 | €655 | - | -€655 | |
| Furniture and vehicles | 24 | €947 | - | -€947 | |
| Current assets | 29/58 | €32,405 | €30,890 | -€1,515 | -4.7% |
| Amounts receivable within one year | 40/41 | €17,882 | €19,040 | +€1,158 | +6.5% |
| Trade receivables | 40 | €6,964 | €3,760 | -€3,204 | -46.0% |
| Other amounts receivable | 41 | €10,917 | €15,280 | +€4,363 | +40.0% |
| Cash at bank and in hand | 54/58 | €14,524 | €11,332 | -€3,192 | -22.0% |
| Deferred charges and accrued income | 490/1 | - | €518 | +€518 | |
| Total equity and liabilities | 10/49 | €34,007 | €30,890 | -€3,117 | -9.2% |
| Equity | 10/15 | €28,446 | €28,235 | -€211 | -0.7% |
| Contributions | 10/11 | €6,948 | - | -€6,948 | |
| Reserves | 13 | €34,452 | €41,401 | +€6,948 | +20.2% |
| Non-distributable reserves | 130/1 | €1,859 | - | -€1,859 | |
| Reserves not available under the articles | 1311 | €1,859 | - | -€1,859 | |
| Distributable reserves | 133 | €32,593 | €41,401 | +€8,808 | +27.0% |
| Profit (loss) carried forward | 14 | -€12,955 | -€13,166 | -€211 | -1.6% |
| Amounts payable | 17/49 | €5,561 | €2,655 | -€2,906 | -52.3% |
| Amounts payable within one year | 42/48 | €5,561 | €2,655 | -€2,906 | -52.3% |
| Trade debts | 44 | €750 | €262 | -€488 | -65.1% |
| Suppliers | 440/4 | €750 | €262 | -€488 | -65.1% |
| Taxes, remuneration and social security | 45 | €4,811 | €2,394 | -€2,418 | -50.3% |
| Taxes | 450/3 | €4,811 | €2,394 | -€2,418 | -50.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,579 | €947 | -€4,632 | -83.0% |
| Other operating charges | 640/8 | €1,983 | €2,103 | +€120 | +6.1% |
| Gross operating margin | 9900 | €5,432 | €3,720 | -€1,712 | -31.5% |
| Operating profit (loss) | 9901 | -€2,131 | €670 | +€2,800 | |
| Financial charges | 65/66B | €165 | €126 | -€39 | -23.4% |
| Recurring financial charges | 65 | €165 | €126 | -€39 | -23.4% |
| Profit (loss) for the period before taxes | 9903 | -€2,296 | €543 | +€2,839 | |
| Income taxes | 67/77 | €349 | €754 | +€405 | +116% |
| Profit (loss) for the period | 9904 | -€2,645 | -€211 | +€2,434 | +92.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,645 | -€211 | +€2,434 | +92.0% |
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 22 October 2026 via checked.be.