CARPENTIM: 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.
CARPENTIM
Largest movements
- Tangible fixed assets -€13,250
down €13,250 (-26.1%), from €50,852 to €37,602
of which Furniture and vehicles: -€11,459
- Receivables within one year +€2,504
up €2,504 (+11.9%), from €20,992 to €23,496
of which Trade receivables: +€5,646
- Debts after one year -€22,039
no longer reported in 2025 (was €22,039)
- Short-term financial debts -€9,441
down €9,441 (-50.8%), from €18,577 to €9,136
- Other debts +€9,001
new in 2025: €9,001
- Tax, wage and social debts +€6,964
up €6,964 (+1,771%), from €393 to €7,357
of which Taxes: +€4,847
- Profit (loss) carried forward +€6,455
up €6,455 (+25.7%), from -€25,095 to -€18,639
- Gross operating margin +€48,273
up €48,273 (+2,716%), from €1,778 to €50,051
- Other operating charges +€24,241
up €24,241 (+2,451%), from €989 to €25,230
- Taxes +€2,873
new in 2025: €2,873
- Financial charges -€2,593
down €2,593 (-53.6%), from €4,836 to €2,243
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €73,918 | €63,172 | -€10,746 | -14.5% |
| Fixed assets | 21/28 | €50,852 | €37,602 | -€13,250 | -26.1% |
| Tangible fixed assets | 22/27 | €50,852 | €37,602 | -€13,250 | -26.1% |
| Plant, machinery and equipment | 23 | €3,933 | €2,143 | -€1,791 | -45.5% |
| Furniture and vehicles | 24 | €46,919 | €35,460 | -€11,459 | -24.4% |
| Current assets | 29/58 | €23,066 | €25,570 | +€2,504 | +10.9% |
| Stocks and contracts in progress | 3 | €2,074 | €2,074 | = | 0.0% |
| Stocks | 30/36 | €2,074 | €2,074 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €20,992 | €23,496 | +€2,504 | +11.9% |
| Trade receivables | 40 | €17,665 | €23,311 | +€5,646 | +32.0% |
| Other amounts receivable | 41 | €3,327 | €185 | -€3,142 | -94.4% |
| Total equity and liabilities | 10/49 | €73,918 | €63,172 | -€10,746 | -14.5% |
| Equity | 10/15 | €25,772 | €32,227 | +€6,455 | +25.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €44,666 | €44,666 | = | 0.0% |
| Non-distributable reserves | 130/1 | €31,860 | €31,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €30,000 | €30,000 | = | 0.0% |
| Distributable reserves | 133 | €12,806 | €12,806 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,095 | -€18,639 | +€6,455 | +25.7% |
| Amounts payable | 17/49 | €48,146 | €30,945 | -€17,201 | -35.7% |
| Amounts payable after more than one year | 17 | €22,039 | - | -€22,039 | |
| Financial debts | 170/4 | €22,039 | - | -€22,039 | |
| Amounts payable within one year | 42/48 | €26,107 | €30,945 | +€4,839 | +18.5% |
| Current portion of amounts payable after more than one year | 42 | - | €1,714 | +€1,714 | |
| Financial debts | 43 | €18,577 | €9,136 | -€9,441 | -50.8% |
| Credit institutions | 430/8 | €18,577 | €9,136 | -€9,441 | -50.8% |
| Trade debts | 44 | €7,137 | €3,738 | -€3,399 | -47.6% |
| Suppliers | 440/4 | €7,137 | €3,738 | -€3,399 | -47.6% |
| Taxes, remuneration and social security | 45 | €393 | €7,357 | +€6,964 | +1,771% |
| Taxes | 450/3 | €393 | €5,240 | +€4,847 | +1,233% |
| Remuneration and social security | 454/9 | - | €2,117 | +€2,117 | |
| Other amounts payable | 47/48 | - | €9,001 | +€9,001 | |
| Non-recurring operating income | 76A | €2,366 | - | -€2,366 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,570 | €13,250 | -€320 | -2.4% |
| Other operating charges | 640/8 | €989 | €25,230 | +€24,241 | +2,451% |
| Gross operating margin | 9900 | €1,778 | €50,051 | +€48,273 | +2,716% |
| Operating profit (loss) | 9901 | -€12,781 | €11,571 | +€24,353 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €4,836 | €2,243 | -€2,593 | -53.6% |
| Recurring financial charges | 65 | €4,836 | €2,243 | -€2,593 | -53.6% |
| Profit (loss) for the period before taxes | 9903 | -€17,617 | €9,328 | +€26,945 | |
| Income taxes | 67/77 | - | €2,873 | +€2,873 | |
| Profit (loss) for the period | 9904 | -€17,617 | €6,455 | +€24,072 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,617 | €6,455 | +€24,072 |
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 26 October 2026 via checked.be.