CARNEWAL CONSULT: what changed
What changed
CARNEWAL CONSULT
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€79,066
2024 · -€14,701+€93,767
Equity
€46,552
2024 · -€32,514+€79,066
Cash
€3,999
2024 · €31+€3,968
Balance sheet total
€74,341
2024 · €42,888+€31,453
Largest movements
Assets
- Receivables within one year +€36,186
up €36,186 (+1,692%), from €2,139 to €38,325
of which Other amounts receivable: +€19,387
- Tangible fixed assets -€8,988
down €8,988 (-23.0%), from €39,114 to €30,126
of which Furniture and vehicles: -€8,988
- Cash +€3,968
up €3,968 (+12,793%), from €31 to €3,999
mainly Net result for the year (+€79,066) and Depreciation (+€10,415)
Equity and liabilities
- Profit (loss) carried forward +€79,066
up €79,066, from -€54,514 to €24,552
- Debts after one year -€31,832
no longer reported in 2025 (was €31,832)
- Current portion of long-term debt -€8,688
no longer reported in 2025 (was €8,688)
- Other debts -€6,796
down €6,796 (-95.7%), from €7,104 to €308
- Trade debts -€6,435
down €6,435 (-37.8%), from €17,027 to €10,591
Income statement
- Gross operating margin +€107,081
up €107,081, from -€336 to €106,745
- Taxes +€13,272
up €13,272 (+6,829%), from €194 to €13,466
- Staff costs +€1,265
new in 2025: €1,265
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€14,701
Gross operating margin
+€107,081
Staff costs
-€1,265
Depreciation
-€70
Other operating charges
+€741
Other operating items
-€53
Financial income
+€246
Financial charges
+€359
Taxes
-€13,272
Result 2025
€79,066
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€44,018
Investment
-€1,695
Financing
-€38,355
Cash 2024
€31
From operations (derived)
+€44,018
Net result for the year
+€79,066
Depreciation
+€10,415
Receivables within one year
-€36,186
Deferred charges and accrued income
-€19
Trade debts
-€6,435
Tax, wage and social debts
+€3,974
Other debts
-€6,796
Investment (derived)
-€1,695
Investment in fixed assets (net)
-€1,695
Financing
-€38,355
Debts after one year
-€31,832
Current portion of long-term debt
-€8,688
Short-term financial debts
+€2,165
Cash 2025
€3,999
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €42,888 | €74,341 | +€31,453 | +73.3% |
| Fixed assets | 21/28 | €40,014 | €31,294 | -€8,720 | -21.8% |
| Tangible fixed assets | 22/27 | €39,114 | €30,126 | -€8,988 | -23.0% |
| Plant, machinery and equipment | 23 | €5,750 | €5,750 | = | 0.0% |
| Furniture and vehicles | 24 | €33,364 | €24,376 | -€8,988 | -26.9% |
| Financial fixed assets | 28 | €900 | €1,168 | +€268 | +29.8% |
| Current assets | 29/58 | €2,873 | €43,046 | +€40,173 | +1,398% |
| Amounts receivable within one year | 40/41 | €2,139 | €38,325 | +€36,186 | +1,692% |
| Trade receivables | 40 | €1,173 | €17,971 | +€16,798 | +1,432% |
| Other amounts receivable | 41 | €966 | €20,354 | +€19,387 | +2,006% |
| Cash at bank and in hand | 54/58 | €31 | €3,999 | +€3,968 | +12,793% |
| Deferred charges and accrued income | 490/1 | €703 | €722 | +€19 | +2.7% |
| Total equity and liabilities | 10/49 | €42,888 | €74,341 | +€31,453 | +73.3% |
| Equity | 10/15 | -€32,514 | €46,552 | +€79,066 | |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€54,514 | €24,552 | +€79,066 | |
| Amounts payable | 17/49 | €75,401 | €27,788 | -€47,613 | -63.1% |
| Amounts payable after more than one year | 17 | €31,832 | - | -€31,832 | |
| Financial debts | 170/4 | €31,832 | - | -€31,832 | |
| Amounts payable within one year | 42/48 | €43,569 | €27,788 | -€15,781 | -36.2% |
| Current portion of amounts payable after more than one year | 42 | €8,688 | - | -€8,688 | |
| Financial debts | 43 | €10,243 | €12,407 | +€2,165 | +21.1% |
| Credit institutions | 430/8 | €10,243 | €12,407 | +€2,165 | +21.1% |
| Trade debts | 44 | €17,027 | €10,591 | -€6,435 | -37.8% |
| Suppliers | 440/4 | €17,027 | €10,591 | -€6,435 | -37.8% |
| Taxes, remuneration and social security | 45 | €508 | €4,481 | +€3,974 | +782% |
| Taxes | 450/3 | €508 | €3,157 | +€2,649 | +521% |
| Remuneration and social security | 454/9 | - | €1,325 | +€1,325 | |
| Other amounts payable | 47/48 | €7,104 | €308 | -€6,796 | -95.7% |
| Remuneration, social security and pensions | 62 | - | €1,265 | +€1,265 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,345 | €10,415 | +€70 | +0.7% |
| Other operating charges | 640/8 | €1,772 | €1,031 | -€741 | -41.8% |
| Non-recurring operating charges | 66A | - | €53 | +€53 | |
| Gross operating margin | 9900 | -€336 | €106,745 | +€107,081 | |
| Operating profit (loss) | 9901 | -€12,453 | €93,981 | +€106,434 | |
| Financial income | 75/76B | €0 | €246 | +€246 | +2,464,200% |
| Recurring financial income | 75 | €0 | €246 | +€246 | +2,464,200% |
| Financial charges | 65/66B | €2,054 | €1,695 | -€359 | -17.5% |
| Recurring financial charges | 65 | €2,054 | €1,695 | -€359 | -17.5% |
| Profit (loss) for the period before taxes | 9903 | -€14,507 | €92,532 | +€107,039 | |
| Income taxes | 67/77 | €194 | €13,466 | +€13,272 | +6,829% |
| Profit (loss) for the period | 9904 | -€14,701 | €79,066 | +€93,767 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,701 | €79,066 | +€93,767 |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.