Carr'Roy: 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'Roy
Largest movements
- Current investments -€890,463
down €890,463 (-10.8%), from €8.2m to €7.3m
- Deferred charges and accrued income +€731,515
up €731,515 (+98.9%), from €739,555 to €1.5m
- Receivables within one year +€352,814
up €352,814 (+20.0%), from €1.8m to €2.1m
- Other debts +€2.2m
up €2.2m (+30.2%), from €7.3m to €9.5m
- Profit (loss) carried forward -€2.1m
down €2.1m (-93.3%), from €2.2m to €149,300
- Financial charges -€278,159
down €278,159 (-89.3%), from €311,429 to €33,270
- Financial income -€97,040
down €97,040 (-25.0%), from €388,450 to €291,410
- Gross operating margin +€45,519
up €45,519 (+49.7%), from -€91,623 to -€46,103
- Taxes +€14,174
up €14,174 (+24.2%), from €58,622 to €72,796
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 | €12,678,529 | €12,825,258 | +€146,730 | +1.2% |
| Fixed assets | 21/28 | €1,682,219 | €1,712,219 | +€30,000 | +1.8% |
| Financial fixed assets | 28 | €1,682,219 | €1,712,219 | +€30,000 | +1.8% |
| Current assets | 29/58 | €10,996,310 | €11,113,039 | +€116,730 | +1.1% |
| Amounts receivable within one year | 40/41 | €1,768,452 | €2,121,266 | +€352,814 | +20.0% |
| Other amounts receivable | 41 | €1,768,452 | €2,121,266 | +€352,814 | +20.0% |
| Current investments | 50/53 | €8,226,141 | €7,335,678 | -€890,463 | -10.8% |
| Cash at bank and in hand | 54/58 | €262,162 | €185,026 | -€77,136 | -29.4% |
| Deferred charges and accrued income | 490/1 | €739,555 | €1,471,069 | +€731,515 | +98.9% |
| Total equity and liabilities | 10/49 | €12,678,529 | €12,825,258 | +€146,730 | +1.2% |
| Equity | 10/15 | €5,318,858 | €3,242,050 | -€2.1m | -39.0% |
| Contributions | 10/11 | €3,000,000 | €3,000,000 | = | 0.0% |
| Outside capital | 11 | €3,000,000 | €3,000,000 | = | 0.0% |
| Share premium | 1100/10 | €3,000,000 | €3,000,000 | = | 0.0% |
| Reserves | 13 | €92,749 | €92,749 | = | 0.0% |
| Non-distributable reserves | 130/1 | €92,749 | €92,749 | = | 0.0% |
| Reserves not available under the articles | 1311 | €92,749 | €92,749 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,226,109 | €149,300 | -€2.1m | -93.3% |
| Amounts payable | 17/49 | €7,359,671 | €9,583,209 | +€2.2m | +30.2% |
| Amounts payable within one year | 42/48 | €7,359,671 | €9,583,209 | +€2.2m | +30.2% |
| Trade debts | 44 | €19,446 | €39,740 | +€20,295 | +104.4% |
| Suppliers | 440/4 | €19,446 | €39,740 | +€20,295 | +104.4% |
| Taxes, remuneration and social security | 45 | €42,653 | €43,782 | +€1,130 | +2.6% |
| Taxes | 450/3 | €42,653 | €43,782 | +€1,130 | +2.6% |
| Other amounts payable | 47/48 | €7,297,572 | €9,499,686 | +€2.2m | +30.2% |
| Other operating charges | 640/8 | €14,830 | €13,936 | -€895 | -6.0% |
| Gross operating margin | 9900 | -€91,623 | -€46,103 | +€45,519 | +49.7% |
| Operating profit (loss) | 9901 | -€106,453 | -€60,039 | +€46,414 | +43.6% |
| Financial income | 75/76B | €388,450 | €291,410 | -€97,040 | -25.0% |
| Recurring financial income | 75 | €388,450 | €291,410 | -€97,040 | -25.0% |
| Financial charges | 65/66B | €311,429 | €33,270 | -€278,159 | -89.3% |
| Recurring financial charges | 65 | €311,429 | €33,270 | -€278,159 | -89.3% |
| Profit (loss) for the period before taxes | 9903 | -€29,432 | €198,101 | +€227,533 | |
| Income taxes | 67/77 | €58,622 | €72,796 | +€14,174 | +24.2% |
| Profit (loss) for the period | 9904 | -€88,053 | €125,305 | +€213,359 | |
| Profit (loss) for the period to be appropriated | 9905 | -€88,053 | €125,305 | +€213,359 |
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 6 October 2026 via checked.be.