CAROLISSA: 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.
What changed
CAROLISSA
NACE 56.111, Full-service restaurants
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€29,942
2024 · €67,438-€37,496
Equity
€659,186
2024 · €629,245+€29,942
Cash
€286,472
2024 · €255,067+€31,406
Balance sheet total
€683,706
2024 · €662,759+€20,947
Largest movements
Assets
- Cash +€31,406
up €31,406 (+12.3%), from €255,067 to €286,472
mainly Net result for the year (+€29,942) and Depreciation (+€26,920)
- Tangible fixed assets -€25,802
down €25,802 (-67.9%), from €38,010 to €12,208
of which Furniture and vehicles: -€24,582
- Receivables within one year +€15,870
up €15,870 (+8.7%), from €183,054 to €198,924
of which Other amounts receivable: +€15,870
Equity and liabilities
- Profit (loss) carried forward +€29,942
up €29,942 (+5.0%), from €599,593 to €629,535
Income statement
- Gross operating margin -€35,750
down €35,750 (-27.6%), from €129,490 to €93,739
- Staff costs +€1,829
up €1,829 (+32.2%), from €5,681 to €7,510
- Other operating charges +€1,513
up €1,513 (+141%), from €1,076 to €2,589
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.
Result 2024
€67,438
Gross operating margin
-€35,750
Staff costs
-€1,829
Depreciation
+€829
Other operating charges
-€1,513
Financial income
-€269
Financial charges
+€4
Taxes
+€1,032
Result 2025
€29,942
raises the resultlowers the result
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.
From operations
+€42,606
Investment
-€1,016
Financing
-€10,184
Cash 2024
€255,067
From operations (derived)
+€42,606
Net result for the year
+€29,942
Depreciation
+€26,920
Stocks and contracts
+€157
Receivables within one year
-€15,870
Deferred charges and accrued income
+€268
Trade debts
+€1,515
Tax, wage and social debts
-€325
Investment (derived)
-€1,016
Investment in fixed assets (net)
-€1,016
Financing
-€10,184
Debts after one year
-€5,163
Current portion of long-term debt
-€5,021
Cash 2025
€286,472
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €662,759 | €683,706 | +€20,947 | +3.2% |
| Fixed assets | 21/28 | €51,727 | €25,822 | -€25,905 | -50.1% |
| Tangible fixed assets | 22/27 | €38,010 | €12,208 | -€25,802 | -67.9% |
| Plant, machinery and equipment | 23 | €1,184 | €968 | -€215 | -18.2% |
| Furniture and vehicles | 24 | €35,550 | €10,969 | -€24,582 | -69.1% |
| Other tangible fixed assets | 26 | €1,276 | €271 | -€1,005 | -78.8% |
| Financial fixed assets | 28 | €13,717 | €13,614 | -€103 | -0.7% |
| Current assets | 29/58 | €611,032 | €657,883 | +€46,851 | +7.7% |
| Amounts receivable after more than one year | 29 | €80,000 | €80,000 | = | 0.0% |
| Other amounts receivable | 291 | €80,000 | €80,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €1,242 | €1,085 | -€157 | -12.6% |
| Stocks | 30/36 | €1,242 | €1,085 | -€157 | -12.6% |
| Amounts receivable within one year | 40/41 | €183,054 | €198,924 | +€15,870 | +8.7% |
| Trade receivables | 40 | €13,863 | €13,863 | = | 0.0% |
| Other amounts receivable | 41 | €169,190 | €185,061 | +€15,870 | +9.4% |
| Current investments | 50/53 | €88,714 | €88,714 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €255,067 | €286,472 | +€31,406 | +12.3% |
| Deferred charges and accrued income | 490/1 | €2,956 | €2,688 | -€268 | -9.1% |
| Total equity and liabilities | 10/49 | €662,759 | €683,706 | +€20,947 | +3.2% |
| Equity | 10/15 | €629,245 | €659,186 | +€29,942 | +4.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €11,059 | €11,059 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,859 | €5,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,859 | €5,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,200 | €5,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €599,593 | €629,535 | +€29,942 | +5.0% |
| Provisions and deferred taxes | 16 | €6,700 | €6,700 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €6,700 | €6,700 | = | 0.0% |
| Major repairs and maintenance | 162 | €6,700 | €6,700 | = | 0.0% |
| Amounts payable | 17/49 | €26,814 | €17,819 | -€8,995 | -33.5% |
| Amounts payable after more than one year | 17 | €5,163 | - | -€5,163 | |
| Financial debts | 170/4 | €5,163 | - | -€5,163 | |
| Amounts payable within one year | 42/48 | €20,601 | €16,769 | -€3,832 | -18.6% |
| Current portion of amounts payable after more than one year | 42 | €10,184 | €5,163 | -€5,021 | -49.3% |
| Trade debts | 44 | €3,808 | €5,322 | +€1,515 | +39.8% |
| Suppliers | 440/4 | €3,808 | €5,322 | +€1,515 | +39.8% |
| Taxes, remuneration and social security | 45 | €6,609 | €6,284 | -€325 | -4.9% |
| Taxes | 450/3 | €6,320 | €4,900 | -€1,420 | -22.5% |
| Remuneration and social security | 454/9 | €289 | €1,384 | +€1,095 | +379% |
| Accrued charges and deferred income | 492/3 | €1,050 | €1,050 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €5,681 | €7,510 | +€1,829 | +32.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,749 | €26,920 | -€829 | -3.0% |
| Other operating charges | 640/8 | €1,076 | €2,589 | +€1,513 | +141% |
| Gross operating margin | 9900 | €129,490 | €93,739 | -€35,750 | -27.6% |
| Operating profit (loss) | 9901 | €94,984 | €56,720 | -€38,264 | -40.3% |
| Financial income | 75/76B | €269 | - | -€269 | |
| Recurring financial income | 75 | €269 | - | -€269 | |
| Financial charges | 65/66B | €1,605 | €1,601 | -€4 | -0.3% |
| Recurring financial charges | 65 | €1,605 | €1,601 | -€4 | -0.3% |
| Profit (loss) for the period before taxes | 9903 | €93,648 | €55,120 | -€38,528 | -41.1% |
| Income taxes | 67/77 | €26,211 | €25,178 | -€1,032 | -3.9% |
| Profit (loss) for the period | 9904 | €67,438 | €29,942 | -€37,496 | -55.6% |
| Profit (loss) for the period to be appropriated | 9905 | €67,438 | €29,942 | -€37,496 | -55.6% |
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 15 October 2026 via checked.be.