CARR-CUP: 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.
CARR-CUP
Largest movements
- Receivables within one year +€14,754
up €14,754 (+58.4%), from €25,260 to €40,014
of which Other amounts receivable: +€16,393
- Cash -€3,333
down €3,333 (-85.2%), from €3,911 to €578
mainly Receivables within one year (-€14,754) and Other debts (-€3,583)
- Tangible fixed assets -€939
down €939 (-39.6%), from €2,373 to €1,434
- Profit (loss) carried forward +€13,471
up €13,471 (+6.8%), from -€197,398 to -€183,928
- Other debts -€3,583
down €3,583 (-1.5%), from €241,816 to €238,233
- Gross operating margin -€7,464
down €7,464 (-28.2%), from €26,464 to €18,999
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 | €66,017 | €76,245 | +€10,228 | +15.5% |
| Fixed assets | 21/28 | €2,373 | €1,434 | -€939 | -39.6% |
| Tangible fixed assets | 22/27 | €2,373 | €1,434 | -€939 | -39.6% |
| Furniture and vehicles | 24 | €2,373 | €1,434 | -€939 | -39.6% |
| Current assets | 29/58 | €63,644 | €74,812 | +€11,168 | +17.5% |
| Stocks and contracts in progress | 3 | €34,473 | €34,220 | -€253 | -0.7% |
| Stocks | 30/36 | €34,473 | €34,220 | -€253 | -0.7% |
| Amounts receivable within one year | 40/41 | €25,260 | €40,014 | +€14,754 | +58.4% |
| Trade receivables | 40 | €1,640 | €0 | -€1,640 | -100.0% |
| Other amounts receivable | 41 | €23,621 | €40,014 | +€16,393 | +69.4% |
| Cash at bank and in hand | 54/58 | €3,911 | €578 | -€3,333 | -85.2% |
| Total equity and liabilities | 10/49 | €66,017 | €76,245 | +€10,228 | +15.5% |
| Equity | 10/15 | -€176,398 | -€162,928 | +€13,471 | +7.6% |
| Contributions | 10/11 | €21,000 | €21,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€197,398 | -€183,928 | +€13,471 | +6.8% |
| Amounts payable | 17/49 | €242,415 | €239,173 | -€3,242 | -1.3% |
| Amounts payable within one year | 42/48 | €242,415 | €238,973 | -€3,442 | -1.4% |
| Trade debts | 44 | €599 | €740 | +€141 | +23.5% |
| Suppliers | 440/4 | €599 | €740 | +€141 | +23.5% |
| Other amounts payable | 47/48 | €241,816 | €238,233 | -€3,583 | -1.5% |
| Accrued charges and deferred income | 492/3 | - | €200 | +€200 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €939 | €939 | = | 0.0% |
| Other operating charges | 640/8 | €678 | €694 | +€16 | +2.4% |
| Gross operating margin | 9900 | €26,464 | €18,999 | -€7,464 | -28.2% |
| Operating profit (loss) | 9901 | €24,846 | €17,366 | -€7,480 | -30.1% |
| Financial income | 75/76B | €0 | €22 | +€22 | |
| Recurring financial income | 75 | €0 | €22 | +€22 | |
| Financial charges | 65/66B | €4,148 | €3,917 | -€231 | -5.6% |
| Recurring financial charges | 65 | €4,148 | €3,917 | -€231 | -5.6% |
| Profit (loss) for the period before taxes | 9903 | €20,698 | €13,471 | -€7,228 | -34.9% |
| Profit (loss) for the period | 9904 | €20,698 | €13,471 | -€7,228 | -34.9% |
| Profit (loss) for the period to be appropriated | 9905 | €20,698 | €13,471 | -€7,228 | -34.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.