CARMI CONSULT: 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.
CARMI CONSULT
Largest movements
- Receivables within one year +€6,780
up €6,780 (+40.8%), from €16,618 to €23,398
of which Other amounts receivable: +€5,148
- Cash -€5,971
down €5,971 (-41.2%), from €14,499 to €8,528
mainly Receivables within one year (-€6,780) and Investment in fixed assets (net) (-€5,421)
- Intangible fixed assets +€5,263
new in 2025: €5,263
- Tangible fixed assets -€5,071
down €5,071 (-16.4%), from €30,963 to €25,892
of which Furniture and vehicles: -€3,180
- Deferred charges and accrued income -€1,187
down €1,187 (-10.9%), from €10,897 to €9,710
- Profit (loss) carried forward -€4,284
new in 2025: -€4,284
- Trade debts +€1,846
up €1,846 (+28.1%), from €6,577 to €8,422
- Tax, wage and social debts +€1,359
up €1,359, from €0 to €1,359
- Other debts +€894
up €894 (+3,963%), from €23 to €916
- Gross operating margin -€17,965
down €17,965 (-87.8%), from €20,450 to €2,485
- Taxes -€4,319
down €4,319 (-96.8%), from €4,460 to €141
- Depreciation +€1,749
up €1,749 (+50.2%), from €3,481 to €5,229
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 | €72,978 | €72,792 | -€186 | -0.3% |
| Fixed assets | 21/28 | €30,963 | €31,155 | +€192 | +0.6% |
| Intangible fixed assets | 21 | - | €5,263 | +€5,263 | |
| Tangible fixed assets | 22/27 | €30,963 | €25,892 | -€5,071 | -16.4% |
| Furniture and vehicles | 24 | €13,686 | €10,506 | -€3,180 | -23.2% |
| Other tangible fixed assets | 26 | €17,277 | €15,386 | -€1,891 | -10.9% |
| Current assets | 29/58 | €42,014 | €41,636 | -€378 | -0.9% |
| Amounts receivable within one year | 40/41 | €16,618 | €23,398 | +€6,780 | +40.8% |
| Trade receivables | 40 | €15,682 | €17,313 | +€1,632 | +10.4% |
| Other amounts receivable | 41 | €937 | €6,085 | +€5,148 | +550% |
| Cash at bank and in hand | 54/58 | €14,499 | €8,528 | -€5,971 | -41.2% |
| Deferred charges and accrued income | 490/1 | €10,897 | €9,710 | -€1,187 | -10.9% |
| Total equity and liabilities | 10/49 | €72,978 | €72,792 | -€186 | -0.3% |
| Equity | 10/15 | €66,379 | €62,094 | -€4,284 | -6.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €63,379 | €63,379 | = | 0.0% |
| Distributable reserves | 133 | €63,379 | €63,379 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€4,284 | -€4,284 | |
| Amounts payable | 17/49 | €6,599 | €10,698 | +€4,099 | +62.1% |
| Amounts payable within one year | 42/48 | €6,599 | €10,698 | +€4,099 | +62.1% |
| Trade debts | 44 | €6,577 | €8,422 | +€1,846 | +28.1% |
| Suppliers | 440/4 | €6,577 | €8,422 | +€1,846 | +28.1% |
| Taxes, remuneration and social security | 45 | €0 | €1,359 | +€1,359 | |
| Taxes | 450/3 | €0 | €1,359 | +€1,359 | |
| Other amounts payable | 47/48 | €23 | €916 | +€894 | +3,963% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,481 | €5,229 | +€1,749 | +50.2% |
| Other operating charges | 640/8 | €882 | €906 | +€24 | +2.7% |
| Gross operating margin | 9900 | €20,450 | €2,485 | -€17,965 | -87.8% |
| Operating profit (loss) | 9901 | €16,087 | -€3,651 | -€19,738 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €576 | €493 | -€83 | -14.4% |
| Recurring financial charges | 65 | €576 | €493 | -€83 | -14.4% |
| Profit (loss) for the period before taxes | 9903 | €15,512 | -€4,143 | -€19,655 | |
| Income taxes | 67/77 | €4,460 | €141 | -€4,319 | -96.8% |
| Profit (loss) for the period | 9904 | €11,052 | -€4,284 | -€15,336 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,052 | -€4,284 | -€15,336 |
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 14 October 2026 via checked.be.