CARPELS JOHAN: 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.
CARPELS JOHAN
Largest movements
- Receivables within one year +€22,379
up €22,379 (+71.9%), from €31,126 to €53,505
of which Trade receivables: +€14,470
- Stocks and contracts -€6,694
down €6,694 (-10.3%), from €65,212 to €58,518
of which Stocks: -€6,694
- Tangible fixed assets -€6,353
down €6,353 (-15.4%), from €41,271 to €34,918
of which Land and buildings: -€5,926
- Cash -€2,327
down €2,327 (-21.7%), from €10,726 to €8,399
mainly Net result for the year (-€43,982) and Receivables within one year (-€22,379)
- Profit (loss) carried forward -€43,982
down €43,982 (-127.1%), from -€34,595 to -€78,577
- Trade debts +€32,995
up €32,995 (+235.2%), from €14,030 to €47,025
- Other debts +€27,281
up €27,281 (+60.6%), from €45,000 to €72,281
- Debts after one year -€13,994
down €13,994 (-15.6%), from €89,554 to €75,560
- Tax, wage and social debts +€4,414
new in 2024: €4,414
- Staff costs +€36,256
up €36,256 (+34.9%), from €103,973 to €140,229
- Gross operating margin +€16,723
up €16,723 (+16.1%), from €103,589 to €120,312
- Financial charges +€8,198
up €8,198 (+242.8%), from €3,377 to €11,575
- Other operating charges +€1,827
up €1,827 (+44.8%), from €4,081 to €5,908
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €148,769 | €155,774 | +€7,005 | +4.7% |
| Fixed assets | 21/28 | €41,705 | €35,352 | -€6,353 | -15.2% |
| Tangible fixed assets | 22/27 | €41,271 | €34,918 | -€6,353 | -15.4% |
| Land and buildings | 22 | €39,875 | €33,949 | -€5,926 | -14.9% |
| Furniture and vehicles | 24 | €1,396 | €969 | -€427 | -30.6% |
| Financial fixed assets | 28 | €434 | €434 | = | 0.0% |
| Current assets | 29/58 | €107,064 | €120,422 | +€13,358 | +12.5% |
| Stocks and contracts in progress | 3 | €65,212 | €58,518 | -€6,694 | -10.3% |
| Stocks | 30/36 | €25,212 | €18,518 | -€6,694 | -26.6% |
| Contracts in progress | 37 | €40,000 | €40,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €31,126 | €53,505 | +€22,379 | +71.9% |
| Trade receivables | 40 | €22,550 | €37,020 | +€14,470 | +64.2% |
| Other amounts receivable | 41 | €8,576 | €16,485 | +€7,909 | +92.2% |
| Cash at bank and in hand | 54/58 | €10,726 | €8,399 | -€2,327 | -21.7% |
| Total equity and liabilities | 10/49 | €148,769 | €155,774 | +€7,005 | +4.7% |
| Equity | 10/15 | -€13,518 | -€57,500 | -€43,982 | -325.4% |
| Contributions | 10/11 | €20,451 | €20,451 | = | 0.0% |
| Reserves | 13 | €626 | €626 | = | 0.0% |
| Tax-exempt reserves | 132 | €626 | €626 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€34,595 | -€78,577 | -€43,982 | -127.1% |
| Amounts payable | 17/49 | €162,287 | €213,274 | +€50,987 | +31.4% |
| Amounts payable after more than one year | 17 | €89,554 | €75,560 | -€13,994 | -15.6% |
| Financial debts | 170/4 | €89,554 | €75,560 | -€13,994 | -15.6% |
| Amounts payable within one year | 42/48 | €72,733 | €137,714 | +€64,981 | +89.3% |
| Current portion of amounts payable after more than one year | 42 | €13,703 | €13,994 | +€291 | +2.1% |
| Trade debts | 44 | €14,030 | €47,025 | +€32,995 | +235.2% |
| Suppliers | 440/4 | €14,030 | €47,025 | +€32,995 | +235.2% |
| Taxes, remuneration and social security | 45 | - | €4,414 | +€4,414 | |
| Remuneration and social security | 454/9 | - | €4,414 | +€4,414 | |
| Other amounts payable | 47/48 | €45,000 | €72,281 | +€27,281 | +60.6% |
| Remuneration, social security and pensions | 62 | €103,973 | €140,229 | +€36,256 | +34.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,353 | €6,353 | = | 0.0% |
| Other operating charges | 640/8 | €4,081 | €5,908 | +€1,827 | +44.8% |
| Non-recurring operating charges | 66A | €250 | - | -€250 | |
| Gross operating margin | 9900 | €103,589 | €120,312 | +€16,723 | +16.1% |
| Operating profit (loss) | 9901 | -€11,068 | -€32,178 | -€21,110 | -190.7% |
| Financial charges | 65/66B | €3,377 | €11,575 | +€8,198 | +242.8% |
| Recurring financial charges | 65 | €3,377 | €11,575 | +€8,198 | +242.8% |
| Profit (loss) for the period before taxes | 9903 | -€14,445 | -€43,753 | -€29,308 | -202.9% |
| Income taxes | 67/77 | €229 | €229 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€14,674 | -€43,982 | -€29,308 | -199.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,674 | -€43,982 | -€29,308 | -199.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.