CARPHIL: what changed
Two fiscal 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.
CARPHIL
Largest movements
- Deferred charges and accrued income -€6,164
down €6,164 (-100.0%), from €6,164 to €0
- Cash -€3,234
down €3,234 (-71.8%), from €4,504 to €1,270
mainly Other debts (-€8,300) and Debts after one year (-€3,250)
- Tangible fixed assets -€2,422
down €2,422 (-4.8%), from €50,562 to €48,140
- Receivables within one year +€1,880
new in 2025: €1,880
- Other debts -€8,300
down €8,300 (-30.4%), from €27,338 to €19,038
- Debts after one year -€3,250
down €3,250 (-100.0%), from €3,250 to €0
- Profit (loss) carried forward +€1,597
up €1,597 (+88.7%), from -€1,799 to -€203
- Gross operating margin -€6,516
down €6,516 (-50.2%), from €12,993 to €6,477
- Other operating charges +€169
up €169 (+8.0%), from €2,124 to €2,294
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 | €61,229 | €51,289 | -€9,940 | -16.2% |
| Fixed assets | 21/28 | €50,562 | €48,140 | -€2,422 | -4.8% |
| Tangible fixed assets | 22/27 | €50,562 | €48,140 | -€2,422 | -4.8% |
| Land and buildings | 22 | €50,562 | €48,140 | -€2,422 | -4.8% |
| Current assets | 29/58 | €10,667 | €3,149 | -€7,518 | -70.5% |
| Amounts receivable within one year | 40/41 | - | €1,880 | +€1,880 | |
| Other amounts receivable | 41 | - | €1,880 | +€1,880 | |
| Cash at bank and in hand | 54/58 | €4,504 | €1,270 | -€3,234 | -71.8% |
| Deferred charges and accrued income | 490/1 | €6,164 | €0 | -€6,164 | -100.0% |
| Total equity and liabilities | 10/49 | €61,229 | €51,289 | -€9,940 | -16.2% |
| Equity | 10/15 | €29,188 | €30,784 | +€1,597 | +5.5% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,799 | -€203 | +€1,597 | +88.7% |
| Amounts payable | 17/49 | €32,041 | €20,505 | -€11,536 | -36.0% |
| Amounts payable after more than one year | 17 | €3,250 | €0 | -€3,250 | -100.0% |
| Other amounts payable | 178/9 | €3,250 | €0 | -€3,250 | -100.0% |
| Amounts payable within one year | 42/48 | €27,726 | €19,438 | -€8,288 | -29.9% |
| Trade debts | 44 | €387 | €400 | +€12 | +3.2% |
| Suppliers | 440/4 | €387 | €400 | +€12 | +3.2% |
| Other amounts payable | 47/48 | €27,338 | €19,038 | -€8,300 | -30.4% |
| Accrued charges and deferred income | 492/3 | €1,066 | €1,067 | +€1 | +0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,422 | €2,422 | = | 0.0% |
| Other operating charges | 640/8 | €2,124 | €2,294 | +€169 | +8.0% |
| Gross operating margin | 9900 | €12,993 | €6,477 | -€6,516 | -50.2% |
| Operating profit (loss) | 9901 | €8,447 | €1,762 | -€6,686 | -79.1% |
| Financial charges | 65/66B | €44 | €45 | +€2 | +3.4% |
| Recurring financial charges | 65 | €44 | €45 | +€2 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | €8,404 | €1,717 | -€6,687 | -79.6% |
| Income taxes | 67/77 | - | €120 | +€120 | |
| Profit (loss) for the period | 9904 | €8,404 | €1,597 | -€6,807 | -81.0% |
| Profit (loss) for the period to be appropriated | 9905 | €8,404 | €1,597 | -€6,807 | -81.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.