CARPET: 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.
CARPET
Largest movements
- Cash +€24,107
up €24,107 (+42.2%), from €57,130 to €81,236
mainly Net result for the year (+€20,311) and Receivables within one year (+€6,594)
- Tangible fixed assets +€9,134
up €9,134 (+331.0%), from €2,759 to €11,893
of which Furniture and vehicles: +€9,741
- Receivables within one year -€6,594
down €6,594 (-89.6%), from €7,357 to €763
of which Trade receivables: -€6,849
- Reserves +€18,311
up €18,311 (+105.5%), from €17,363 to €35,674
- Debts after one year +€5,622
new in 2025: €5,622
- Current portion of long-term debt +€4,041
new in 2025: €4,041
- Other debts -€2,814
down €2,814 (-94.3%), from €2,984 to €170
- Trade debts +€1,985
up €1,985 (+504.7%), from €393 to €2,378
- Gross operating margin +€4,370
up €4,370 (+18.2%), from €23,957 to €28,327
- Depreciation +€713
up €713 (+257.5%), from €277 to €990
- Financial charges +€368
up €368 (+45.1%), from €815 to €1,182
- Taxes +€307
up €307 (+5.8%), from €5,310 to €5,617
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.
Cash bridge derived
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 | €67,246 | €93,893 | +€26,647 | +39.6% |
| Fixed assets | 21/28 | €2,759 | €11,893 | +€9,134 | +331.0% |
| Tangible fixed assets | 22/27 | €2,759 | €11,893 | +€9,134 | +331.0% |
| Plant, machinery and equipment | 23 | €2,759 | €2,152 | -€607 | -22.0% |
| Furniture and vehicles | 24 | - | €9,741 | +€9,741 | |
| Current assets | 29/58 | €64,487 | €82,000 | +€17,513 | +27.2% |
| Amounts receivable within one year | 40/41 | €7,357 | €763 | -€6,594 | -89.6% |
| Trade receivables | 40 | €6,849 | - | -€6,849 | |
| Other amounts receivable | 41 | €509 | €763 | +€255 | +50.0% |
| Cash at bank and in hand | 54/58 | €57,130 | €81,236 | +€24,107 | +42.2% |
| Total equity and liabilities | 10/49 | €67,246 | €93,893 | +€26,647 | +39.6% |
| Equity | 10/15 | €57,363 | €75,674 | +€18,311 | +31.9% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €17,363 | €35,674 | +€18,311 | +105.5% |
| Distributable reserves | 133 | €17,363 | €35,674 | +€18,311 | +105.5% |
| Amounts payable | 17/49 | €9,883 | €18,219 | +€8,336 | +84.3% |
| Amounts payable after more than one year | 17 | - | €5,622 | +€5,622 | |
| Financial debts | 170/4 | - | €5,622 | +€5,622 | |
| Amounts payable within one year | 42/48 | €9,883 | €12,597 | +€2,714 | +27.5% |
| Current portion of amounts payable after more than one year | 42 | - | €4,041 | +€4,041 | |
| Trade debts | 44 | €393 | €2,378 | +€1,985 | +504.7% |
| Suppliers | 440/4 | €393 | €2,378 | +€1,985 | +504.7% |
| Taxes, remuneration and social security | 45 | €6,506 | €6,008 | -€498 | -7.7% |
| Taxes | 450/3 | €6,506 | €6,008 | -€498 | -7.7% |
| Other amounts payable | 47/48 | €2,984 | €170 | -€2,814 | -94.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €277 | €990 | +€713 | +257.5% |
| Other operating charges | 640/8 | €350 | €226 | -€124 | -35.4% |
| Gross operating margin | 9900 | €23,957 | €28,327 | +€4,370 | +18.2% |
| Operating profit (loss) | 9901 | €23,330 | €27,111 | +€3,781 | +16.2% |
| Financial income | 75/76B | €159 | - | -€159 | |
| Recurring financial income | 75 | €159 | - | -€159 | |
| Financial charges | 65/66B | €815 | €1,182 | +€368 | +45.1% |
| Recurring financial charges | 65 | €815 | €1,182 | +€368 | +45.1% |
| Profit (loss) for the period before taxes | 9903 | €22,674 | €25,929 | +€3,255 | +14.4% |
| Income taxes | 67/77 | €5,310 | €5,617 | +€307 | +5.8% |
| Profit (loss) for the period | 9904 | €17,363 | €20,311 | +€2,948 | +17.0% |
| Profit (loss) for the period to be appropriated | 9905 | €17,363 | €20,311 | +€2,948 | +17.0% |
Source: filed annual accounts (NBB), financial years ended 31 July 2024 and 31 July 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.