CARP - OFFICE: 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.
CARP - OFFICE
Largest movements
- Tangible fixed assets -€13,827
down €13,827 (-41.4%), from €33,415 to €19,588
of which Furniture and vehicles: -€9,600
- Stocks and contracts -€7,335
down €7,335 (-3.2%), from €225,841 to €218,506
- Receivables within one year +€4,572
up €4,572 (+7.3%), from €62,459 to €67,031
of which Other amounts receivable: +€12,783
- Cash -€4,421
down €4,421 (-12.7%), from €34,719 to €30,298
mainly Tax, wage and social debts (-€21,696) and Receivables within one year (-€4,572)
- Tax, wage and social debts -€21,696
down €21,696 (-34.0%), from €63,820 to €42,124
of which Taxes: -€21,890
- Gross operating margin +€2,438
up €2,438 (+5.0%), from €49,082 to €51,520
- Staff costs +€1,459
up €1,459 (+5.1%), from €28,582 to €30,040
- Depreciation +€900
up €900 (+6.2%), from €14,586 to €15,486
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 | €365,345 | €344,587 | -€20,758 | -5.7% |
| Fixed assets | 21/28 | €40,915 | €27,088 | -€13,827 | -33.8% |
| Tangible fixed assets | 22/27 | €33,415 | €19,588 | -€13,827 | -41.4% |
| Plant, machinery and equipment | 23 | €7,830 | €2,535 | -€5,295 | -67.6% |
| Furniture and vehicles | 24 | €25,585 | €15,984 | -€9,600 | -37.5% |
| Other tangible fixed assets | 26 | - | €1,068 | +€1,068 | |
| Financial fixed assets | 28 | €7,500 | €7,500 | = | 0.0% |
| Current assets | 29/58 | €324,430 | €317,499 | -€6,931 | -2.1% |
| Stocks and contracts in progress | 3 | €225,841 | €218,506 | -€7,335 | -3.2% |
| Stocks | 30/36 | €225,841 | €218,506 | -€7,335 | -3.2% |
| Amounts receivable within one year | 40/41 | €62,459 | €67,031 | +€4,572 | +7.3% |
| Trade receivables | 40 | €13,943 | €5,733 | -€8,210 | -58.9% |
| Other amounts receivable | 41 | €48,515 | €61,298 | +€12,783 | +26.3% |
| Cash at bank and in hand | 54/58 | €34,719 | €30,298 | -€4,421 | -12.7% |
| Deferred charges and accrued income | 490/1 | €1,411 | €1,664 | +€253 | +17.9% |
| Total equity and liabilities | 10/49 | €365,345 | €344,587 | -€20,758 | -5.7% |
| Equity | 10/15 | €99,042 | €99,526 | +€484 | +0.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €18,584 | €18,584 | = | 0.0% |
| Tax-exempt reserves | 132 | €16,724 | €16,724 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €61,867 | €62,350 | +€484 | +0.8% |
| Amounts payable | 17/49 | €266,302 | €245,061 | -€21,242 | -8.0% |
| Amounts payable within one year | 42/48 | €266,302 | €245,061 | -€21,242 | -8.0% |
| Trade debts | 44 | €122,874 | €124,657 | +€1,783 | +1.5% |
| Suppliers | 440/4 | €122,874 | €124,657 | +€1,783 | +1.5% |
| Taxes, remuneration and social security | 45 | €63,820 | €42,124 | -€21,696 | -34.0% |
| Taxes | 450/3 | €49,414 | €27,525 | -€21,890 | -44.3% |
| Remuneration and social security | 454/9 | €14,405 | €14,599 | +€194 | +1.3% |
| Other amounts payable | 47/48 | €79,609 | €78,280 | -€1,329 | -1.7% |
| Remuneration, social security and pensions | 62 | €28,582 | €30,040 | +€1,459 | +5.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,586 | €15,486 | +€900 | +6.2% |
| Other operating charges | 640/8 | €2,882 | €2,864 | -€18 | -0.6% |
| Gross operating margin | 9900 | €49,082 | €51,520 | +€2,438 | +5.0% |
| Operating profit (loss) | 9901 | €3,033 | €3,131 | +€98 | +3.2% |
| Financial income | 75/76B | €2,005 | €2,301 | +€296 | +14.8% |
| Recurring financial income | 75 | €2,005 | €2,301 | +€296 | +14.8% |
| Financial charges | 65/66B | €2,291 | €2,744 | +€454 | +19.8% |
| Recurring financial charges | 65 | €2,291 | €2,744 | +€454 | +19.8% |
| Profit (loss) for the period before taxes | 9903 | €2,747 | €2,687 | -€60 | -2.2% |
| Income taxes | 67/77 | €2,065 | €2,203 | +€139 | +6.7% |
| Profit (loss) for the period | 9904 | €682 | €484 | -€198 | -29.1% |
| Profit (loss) for the period to be appropriated | 9905 | €682 | €484 | -€198 | -29.1% |
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.