Carpinus: 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.
Carpinus
Largest movements
- Receivables within one year +€28,841
up €28,841 (+223.6%), from €12,901 to €41,742
of which Trade receivables: +€28,971
- Cash +€7,071
up €7,071 (+514.4%), from €1,375 to €8,446
mainly Depreciation (+€20,617) and Other debts (+€16,647)
- Tangible fixed assets -€5,907
down €5,907 (-12.2%), from €48,442 to €42,535
of which Furniture and vehicles: -€11,377
- Other debts +€16,647
new in 2024: €16,647
- Trade debts +€11,537
up €11,537 (+492.5%), from €2,343 to €13,879
- Reserves +€5,227
up €5,227 (+17.7%), from €29,493 to €34,719
of which Distributable reserves: +€5,227
- Debts after one year -€2,363
down €2,363 (-13.8%), from €17,122 to €14,759
- Depreciation +€1,677
up €1,677 (+8.9%), from €18,940 to €20,617
- Other operating charges -€1,425
down €1,425 (-76.8%), from €1,855 to €430
- Taxes -€440
down €440 (-18.3%), from €2,408 to €1,968
- Gross operating margin -€377
down €377 (-1.3%), from €29,573 to €29,196
- Financial charges +€350
up €350 (+51.7%), from €677 to €1,027
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 | €63,869 | €94,466 | +€30,597 | +47.9% |
| Fixed assets | 21/28 | €48,712 | €42,535 | -€6,177 | -12.7% |
| Tangible fixed assets | 22/27 | €48,442 | €42,535 | -€5,907 | -12.2% |
| Plant, machinery and equipment | 23 | €15,890 | €21,361 | +€5,471 | +34.4% |
| Furniture and vehicles | 24 | €32,552 | €21,174 | -€11,377 | -35.0% |
| Financial fixed assets | 28 | €271 | - | -€271 | |
| Current assets | 29/58 | €15,157 | €51,931 | +€36,774 | +242.6% |
| Stocks and contracts in progress | 3 | - | €418 | +€418 | |
| Stocks | 30/36 | - | €418 | +€418 | |
| Amounts receivable within one year | 40/41 | €12,901 | €41,742 | +€28,841 | +223.6% |
| Trade receivables | 40 | €12,009 | €40,981 | +€28,971 | +241.2% |
| Other amounts receivable | 41 | €891 | €761 | -€130 | -14.6% |
| Cash at bank and in hand | 54/58 | €1,375 | €8,446 | +€7,071 | +514.4% |
| Deferred charges and accrued income | 490/1 | €881 | €1,325 | +€444 | +50.4% |
| Total equity and liabilities | 10/49 | €63,869 | €94,466 | +€30,597 | +47.9% |
| Equity | 10/15 | €29,493 | €34,719 | +€5,227 | +17.7% |
| Reserves | 13 | €29,493 | €34,719 | +€5,227 | +17.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €27,633 | €32,859 | +€5,227 | +18.9% |
| Profit (loss) carried forward | 14 | €0 | - | -€0 | |
| Amounts payable | 17/49 | €34,377 | €59,746 | +€25,370 | +73.8% |
| Amounts payable after more than one year | 17 | €17,122 | €14,759 | -€2,363 | -13.8% |
| Financial debts | 170/4 | €17,122 | €14,759 | -€2,363 | -13.8% |
| Amounts payable within one year | 42/48 | €17,255 | €44,988 | +€27,733 | +160.7% |
| Current portion of amounts payable after more than one year | 42 | €10,418 | €10,407 | -€11 | -0.1% |
| Trade debts | 44 | €2,343 | €13,879 | +€11,537 | +492.5% |
| Suppliers | 440/4 | €2,343 | €13,879 | +€11,537 | +492.5% |
| Taxes, remuneration and social security | 45 | €4,494 | €4,054 | -€440 | -9.8% |
| Taxes | 450/3 | €4,494 | €4,054 | -€440 | -9.8% |
| Other amounts payable | 47/48 | - | €16,647 | +€16,647 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,940 | €20,617 | +€1,677 | +8.9% |
| Other operating charges | 640/8 | €1,855 | €430 | -€1,425 | -76.8% |
| Gross operating margin | 9900 | €29,573 | €29,196 | -€377 | -1.3% |
| Operating profit (loss) | 9901 | €8,778 | €8,149 | -€629 | -7.2% |
| Financial income | 75/76B | €29 | €73 | +€43 | +146.4% |
| Recurring financial income | 75 | €29 | €73 | +€43 | +146.4% |
| Financial charges | 65/66B | €677 | €1,027 | +€350 | +51.7% |
| Recurring financial charges | 65 | €677 | €1,027 | +€350 | +51.7% |
| Profit (loss) for the period before taxes | 9903 | €8,130 | €7,194 | -€936 | -11.5% |
| Income taxes | 67/77 | €2,408 | €1,968 | -€440 | -18.3% |
| Profit (loss) for the period | 9904 | €5,722 | €5,227 | -€496 | -8.7% |
| Profit (loss) for the period to be appropriated | 9905 | €5,722 | €5,227 | -€496 | -8.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.