Carolus Lisa: 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.
Carolus Lisa
Largest movements
- Tangible fixed assets +€15,171
up €15,171 (+724%), from €2,094 to €17,266
- Receivables within one year -€11,140
down €11,140 (-59.9%), from €18,590 to €7,451
of which Trade receivables: -€7,666
- Cash -€4,978
down €4,978 (-64.4%), from €7,731 to €2,753
mainly Investment in fixed assets (net) (-€16,170) and Tax, wage and social debts (-€5,561)
- Deferred charges and accrued income +€1,748
up €1,748 (+1,015%), from €172 to €1,920
- Tax, wage and social debts -€5,561
down €5,561 (-82.6%), from €6,731 to €1,170
of which Taxes: -€3,861
- Profit (loss) carried forward +€5,112
up €5,112 (+36.2%), from €14,109 to €19,221
- Trade debts +€4,229
up €4,229 (+1,490%), from €284 to €4,513
- Other debts -€2,977
down €2,977 (-58.8%), from €5,063 to €2,086
- Gross operating margin +€7,427
up €7,427 (+238%), from €3,114 to €10,542
- Taxes +€1,074
up €1,074 (+67.6%), from €1,590 to €2,663
- Depreciation +€958
up €958 (+2,346%), from €41 to €999
- Other operating charges +€402
up €402 (+51.5%), from €781 to €1,183
- Financial charges -€177
down €177 (-23.3%), from €762 to €585
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 | €28,587 | €29,390 | +€803 | +2.8% |
| Fixed assets | 21/28 | €2,094 | €17,266 | +€15,171 | +724% |
| Tangible fixed assets | 22/27 | €2,094 | €17,266 | +€15,171 | +724% |
| Furniture and vehicles | 24 | €2,094 | €17,266 | +€15,171 | +724% |
| Current assets | 29/58 | €26,493 | €12,124 | -€14,369 | -54.2% |
| Amounts receivable within one year | 40/41 | €18,590 | €7,451 | -€11,140 | -59.9% |
| Trade receivables | 40 | €14,180 | €6,514 | -€7,666 | -54.1% |
| Other amounts receivable | 41 | €4,410 | €937 | -€3,474 | -78.8% |
| Cash at bank and in hand | 54/58 | €7,731 | €2,753 | -€4,978 | -64.4% |
| Deferred charges and accrued income | 490/1 | €172 | €1,920 | +€1,748 | +1,015% |
| Total equity and liabilities | 10/49 | €28,587 | €29,390 | +€803 | +2.8% |
| Equity | 10/15 | €16,509 | €21,621 | +€5,112 | +31.0% |
| Contributions | 10/11 | €2,400 | €2,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,109 | €19,221 | +€5,112 | +36.2% |
| Amounts payable | 17/49 | €12,078 | €7,769 | -€4,309 | -35.7% |
| Amounts payable within one year | 42/48 | €12,078 | €7,769 | -€4,309 | -35.7% |
| Trade debts | 44 | €284 | €4,513 | +€4,229 | +1,490% |
| Suppliers | 440/4 | €284 | €4,513 | +€4,229 | +1,490% |
| Taxes, remuneration and social security | 45 | €6,731 | €1,170 | -€5,561 | -82.6% |
| Taxes | 450/3 | €5,031 | €1,170 | -€3,861 | -76.7% |
| Remuneration and social security | 454/9 | €1,700 | - | -€1,700 | |
| Other amounts payable | 47/48 | €5,063 | €2,086 | -€2,977 | -58.8% |
| Turnover | 70 | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41 | €999 | +€958 | +2,346% |
| Other operating charges | 640/8 | €781 | €1,183 | +€402 | +51.5% |
| Gross operating margin | 9900 | €3,114 | €10,542 | +€7,427 | +238% |
| Operating profit (loss) | 9901 | €2,293 | €8,360 | +€6,067 | +265% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €762 | €585 | -€177 | -23.3% |
| Recurring financial charges | 65 | €762 | €585 | -€177 | -23.3% |
| Profit (loss) for the period before taxes | 9903 | €1,531 | €7,775 | +€6,244 | +408% |
| Income taxes | 67/77 | €1,590 | €2,663 | +€1,074 | +67.6% |
| Profit (loss) for the period | 9904 | -€58 | €5,112 | +€5,170 | |
| Profit (loss) for the period to be appropriated | 9905 | -€58 | €5,112 | +€5,170 |
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 19 October 2026 via checked.be.