CARPENTERS: 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.
CARPENTERS
Largest movements
- Receivables within one year +€15,125
up €15,125 (+160%), from €9,478 to €24,603
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€21,879
down €21,879 (-33.8%), from €64,753 to €42,874
- Depreciation +€2,432
up €2,432 (+12.5%), from €19,412 to €21,844
- Other operating charges +€1,640
up €1,640 (+23.5%), from €6,991 to €8,631
- Financial charges -€1,046
down €1,046 (-19.9%), from €5,247 to €4,201
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 | €1,337,666 | €1,348,630 | +€10,964 | +0.8% |
| Fixed assets | 21/28 | €1,323,051 | €1,322,651 | -€400 | 0.0% |
| Tangible fixed assets | 22/27 | €1,323,051 | €1,322,651 | -€400 | 0.0% |
| Land and buildings | 22 | €1,319,264 | €1,319,337 | +€73 | 0.0% |
| Plant, machinery and equipment | 23 | €3,787 | €3,314 | -€473 | -12.5% |
| Current assets | 29/58 | €14,615 | €25,979 | +€11,364 | +77.8% |
| Amounts receivable within one year | 40/41 | €9,478 | €24,603 | +€15,125 | +160% |
| Other amounts receivable | 41 | €9,478 | €24,603 | +€15,125 | +160% |
| Cash at bank and in hand | 54/58 | €5,137 | €1,376 | -€3,761 | -73.2% |
| Total equity and liabilities | 10/49 | €1,337,666 | €1,348,630 | +€10,964 | +0.8% |
| Equity | 10/15 | €1,142,022 | €1,150,220 | +€8,198 | +0.7% |
| Contributions | 10/11 | €548,671 | €548,671 | = | 0.0% |
| Capital | 10 | - | €548,671 | +€548,671 | |
| Issued capital | 100 | - | €548,671 | +€548,671 | |
| Revaluation surpluses | 12 | €650,000 | €650,000 | = | 0.0% |
| Reserves | 13 | €3,708 | €3,708 | = | 0.0% |
| Non-distributable reserves | 130/1 | €185 | €185 | = | 0.0% |
| Reserves not available under the articles | 1311 | €185 | €185 | = | 0.0% |
| Distributable reserves | 133 | €3,523 | €3,523 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€60,357 | -€52,159 | +€8,198 | +13.6% |
| Amounts payable | 17/49 | €195,644 | €198,410 | +€2,766 | +1.4% |
| Amounts payable after more than one year | 17 | €155,161 | €146,379 | -€8,782 | -5.7% |
| Financial debts | 170/4 | €154,083 | €145,301 | -€8,782 | -5.7% |
| Other amounts payable | 178/9 | €1,078 | €1,078 | = | 0.0% |
| Amounts payable within one year | 42/48 | €40,483 | €52,031 | +€11,548 | +28.5% |
| Current portion of amounts payable after more than one year | 42 | €32,539 | €37,970 | +€5,431 | +16.7% |
| Trade debts | 44 | €7,944 | €14,061 | +€6,117 | +77.0% |
| Suppliers | 440/4 | €7,944 | €14,061 | +€6,117 | +77.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,412 | €21,844 | +€2,432 | +12.5% |
| Other operating charges | 640/8 | €6,991 | €8,631 | +€1,640 | +23.5% |
| Non-recurring operating charges | 66A | €64 | - | -€64 | |
| Gross operating margin | 9900 | €64,753 | €42,874 | -€21,879 | -33.8% |
| Operating profit (loss) | 9901 | €38,286 | €12,399 | -€25,887 | -67.6% |
| Financial charges | 65/66B | €5,247 | €4,201 | -€1,046 | -19.9% |
| Recurring financial charges | 65 | €5,247 | €4,201 | -€1,046 | -19.9% |
| Profit (loss) for the period before taxes | 9903 | €33,039 | €8,198 | -€24,841 | -75.2% |
| Profit (loss) for the period | 9904 | €33,039 | €8,198 | -€24,841 | -75.2% |
| Profit (loss) for the period to be appropriated | 9905 | €33,039 | €8,198 | -€24,841 | -75.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.