CARPOM: 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.
CARPOM
Largest movements
- Receivables within one year -€65,635
down €65,635 (-99.8%), from €65,737 to €102
of which Trade receivables: -€65,284
- Tangible fixed assets +€6,031
new in 2025: €6,031
- Stocks and contracts +€5,000
up €5,000 (+19.2%), from €26,000 to €31,000
- Accrued charges and deferred income -€54,104
no longer reported in 2025 (was €54,104)
- Other debts -€940
down €940 (-51.4%), from €1,827 to €887
- Depreciation -€765
down €765 (-44.1%), from €1,734 to €969
- Gross operating margin -€547
down €547 (-22.5%), from €2,428 to €1,881
- Taxes +€64
up €64 (+111.4%), from €58 to €122
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 | €93,391 | €38,644 | -€54,747 | -58.6% |
| Fixed assets | 21/28 | - | €6,031 | +€6,031 | |
| Tangible fixed assets | 22/27 | - | €6,031 | +€6,031 | |
| Plant, machinery and equipment | 23 | - | €6,031 | +€6,031 | |
| Current assets | 29/58 | €93,391 | €32,613 | -€60,778 | -65.1% |
| Stocks and contracts in progress | 3 | €26,000 | €31,000 | +€5,000 | +19.2% |
| Stocks | 30/36 | €26,000 | €31,000 | +€5,000 | +19.2% |
| Amounts receivable within one year | 40/41 | €65,737 | €102 | -€65,635 | -99.8% |
| Trade receivables | 40 | €65,379 | €95 | -€65,284 | -99.9% |
| Other amounts receivable | 41 | €358 | €6 | -€352 | -98.3% |
| Cash at bank and in hand | 54/58 | €1,654 | €1,511 | -€143 | -8.6% |
| Total equity and liabilities | 10/49 | €93,391 | €38,644 | -€54,747 | -58.6% |
| Equity | 10/15 | €37,460 | €37,668 | +€209 | +0.6% |
| Contributions | 10/11 | €18,620 | €18,620 | = | 0.0% |
| Capital | 10 | €18,620 | €18,620 | = | 0.0% |
| Issued capital | 100 | €18,620 | €18,620 | = | 0.0% |
| Reserves | 13 | €773 | €773 | = | 0.0% |
| Non-distributable reserves | 130/1 | €773 | €773 | = | 0.0% |
| Legal reserve | 130 | €773 | €773 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,067 | €18,276 | +€209 | +1.2% |
| Amounts payable | 17/49 | €55,931 | €975 | -€54,956 | -98.3% |
| Amounts payable within one year | 42/48 | €1,827 | €975 | -€852 | -46.6% |
| Taxes, remuneration and social security | 45 | - | €88 | +€88 | |
| Taxes | 450/3 | - | €88 | +€88 | |
| Other amounts payable | 47/48 | €1,827 | €887 | -€940 | -51.4% |
| Accrued charges and deferred income | 492/3 | €54,104 | - | -€54,104 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,734 | €969 | -€765 | -44.1% |
| Other operating charges | 640/8 | €515 | €527 | +€12 | +2.4% |
| Gross operating margin | 9900 | €2,428 | €1,881 | -€547 | -22.5% |
| Operating profit (loss) | 9901 | €179 | €385 | +€206 | +115.3% |
| Financial charges | 65/66B | €54 | €54 | -€0 | -0.4% |
| Recurring financial charges | 65 | €54 | €54 | -€0 | -0.4% |
| Profit (loss) for the period before taxes | 9903 | €125 | €331 | +€206 | +165.5% |
| Income taxes | 67/77 | €58 | €122 | +€64 | +111.4% |
| Profit (loss) for the period | 9904 | €67 | €209 | +€142 | +212.0% |
| Profit (loss) for the period to be appropriated | 9905 | €67 | €209 | +€142 | +212.0% |
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 2 October 2026 via checked.be.