CARPY: 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.
CARPY
Largest movements
- Cash -€16,126
down €16,126 (-19.1%), from €84,595 to €68,469
mainly Other debts (-€77,396) and Net result for the year (-€3,555)
- Receivables within one year -€9,737
down €9,737 (-19.5%), from €50,018 to €40,280
of which Trade receivables: -€8,590
- Tangible fixed assets -€3,765
down €3,765 (-4.1%), from €92,397 to €88,632
- Other debts -€77,396
down €77,396 (-55.0%), from €140,840 to €63,444
- Debts after one year +€52,100
new in 2025: €52,100
- Profit (loss) carried forward -€3,555
down €3,555 (-6.1%), from €57,832 to €54,277
- Gross operating margin -€1,499
down €1,499 (-8.0%), from €18,831 to €17,332
- Depreciation -€854
down €854 (-18.5%), from €4,619 to €3,765
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
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 | €228,434 | €198,853 | -€29,581 | -12.9% |
| Fixed assets | 21/28 | €92,397 | €88,632 | -€3,765 | -4.1% |
| Tangible fixed assets | 22/27 | €92,397 | €88,632 | -€3,765 | -4.1% |
| Land and buildings | 22 | €86,942 | €85,320 | -€1,622 | -1.9% |
| Plant, machinery and equipment | 23 | €4,144 | €3,010 | -€1,134 | -27.4% |
| Furniture and vehicles | 24 | €1,311 | €302 | -€1,009 | -77.0% |
| Current assets | 29/58 | €136,037 | €110,221 | -€25,816 | -19.0% |
| Amounts receivable within one year | 40/41 | €50,018 | €40,280 | -€9,737 | -19.5% |
| Trade receivables | 40 | €48,871 | €40,280 | -€8,590 | -17.6% |
| Other amounts receivable | 41 | €1,147 | - | -€1,147 | |
| Cash at bank and in hand | 54/58 | €84,595 | €68,469 | -€16,126 | -19.1% |
| Deferred charges and accrued income | 490/1 | €1,425 | €1,472 | +€47 | +3.3% |
| Total equity and liabilities | 10/49 | €228,434 | €198,853 | -€29,581 | -12.9% |
| Equity | 10/15 | €79,832 | €76,277 | -€3,555 | -4.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €57,832 | €54,277 | -€3,555 | -6.1% |
| Amounts payable | 17/49 | €148,602 | €122,576 | -€26,026 | -17.5% |
| Amounts payable after more than one year | 17 | - | €52,100 | +€52,100 | |
| Other amounts payable | 178/9 | - | €52,100 | +€52,100 | |
| Amounts payable within one year | 42/48 | €145,602 | €67,476 | -€78,126 | -53.7% |
| Trade debts | 44 | €4,762 | €2,612 | -€2,150 | -45.1% |
| Suppliers | 440/4 | €4,762 | €2,612 | -€2,150 | -45.1% |
| Taxes, remuneration and social security | 45 | - | €1,419 | +€1,419 | |
| Taxes | 450/3 | - | €1,419 | +€1,419 | |
| Other amounts payable | 47/48 | €140,840 | €63,444 | -€77,396 | -55.0% |
| Accrued charges and deferred income | 492/3 | €3,000 | €3,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,619 | €3,765 | -€854 | -18.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €9,654 | €9,654 | = | 0.0% |
| Other operating charges | 640/8 | €4,048 | €4,159 | +€111 | +2.7% |
| Gross operating margin | 9900 | €18,831 | €17,332 | -€1,499 | -8.0% |
| Operating profit (loss) | 9901 | €510 | -€246 | -€755 | |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €3,307 | €3,309 | +€3 | +0.1% |
| Recurring financial charges | 65 | €3,307 | €3,309 | +€3 | +0.1% |
| Profit (loss) for the period before taxes | 9903 | -€2,796 | -€3,555 | -€759 | -27.1% |
| Profit (loss) for the period | 9904 | -€2,796 | -€3,555 | -€759 | -27.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,796 | -€3,555 | -€759 | -27.1% |
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 25 October 2026 via checked.be.