CARROCAR: 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.
CARROCAR
Largest movements
- Cash +€19,307
up €19,307 (+349%), from €5,530 to €24,837
mainly Net result for the year (+€24,395) and Tax, wage and social debts (+€10,156)
- Receivables within one year +€12,020
up €12,020 (+123%), from €9,748 to €21,768
of which Trade receivables: +€14,865
- Profit (loss) carried forward +€24,395
up €24,395 (+29.9%), from -€81,562 to -€57,167
- Tax, wage and social debts +€10,156
up €10,156 (+20.4%), from €49,799 to €59,955
of which Remuneration and social security: +€8,530
- Other debts -€4,976
down €4,976 (-25.7%), from €19,361 to €14,385
- Trade debts +€3,146
up €3,146 (+95.2%), from €3,306 to €6,452
- Advances received -€1,000
no longer reported in 2025 (was €1,000)
- Gross operating margin +€31,672
up €31,672 (+81.5%), from €38,856 to €70,528
- Other operating charges +€2,960
up €2,960 (+225%), from €1,313 to €4,273
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 | €34,893 | €65,906 | +€31,013 | +88.9% |
| Fixed assets | 21/28 | €19,337 | €18,803 | -€534 | -2.8% |
| Tangible fixed assets | 22/27 | €19,337 | €18,803 | -€534 | -2.8% |
| Land and buildings | 22 | €19,337 | €18,803 | -€534 | -2.8% |
| Current assets | 29/58 | €15,556 | €47,103 | +€31,547 | +203% |
| Stocks and contracts in progress | 3 | €278 | €498 | +€220 | +79.1% |
| Stocks | 30/36 | €278 | €498 | +€220 | +79.1% |
| Amounts receivable within one year | 40/41 | €9,748 | €21,768 | +€12,020 | +123% |
| Trade receivables | 40 | €4,403 | €19,268 | +€14,865 | +338% |
| Other amounts receivable | 41 | €5,345 | €2,500 | -€2,845 | -53.2% |
| Cash at bank and in hand | 54/58 | €5,530 | €24,837 | +€19,307 | +349% |
| Total equity and liabilities | 10/49 | €34,893 | €65,906 | +€31,013 | +88.9% |
| Equity | 10/15 | -€39,281 | -€14,886 | +€24,395 | +62.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €23,681 | €23,681 | = | 0.0% |
| 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 | €21,821 | €21,821 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€81,562 | -€57,167 | +€24,395 | +29.9% |
| Amounts payable | 17/49 | €74,174 | €80,792 | +€6,618 | +8.9% |
| Amounts payable within one year | 42/48 | €74,174 | €80,792 | +€6,618 | +8.9% |
| Financial debts | 43 | €708 | - | -€708 | |
| Credit institutions | 430/8 | €708 | - | -€708 | |
| Trade debts | 44 | €3,306 | €6,452 | +€3,146 | +95.2% |
| Suppliers | 440/4 | €3,306 | €6,452 | +€3,146 | +95.2% |
| Advances received on contracts in progress | 46 | €1,000 | - | -€1,000 | |
| Taxes, remuneration and social security | 45 | €49,799 | €59,955 | +€10,156 | +20.4% |
| Taxes | 450/3 | €2,625 | €4,251 | +€1,626 | +61.9% |
| Remuneration and social security | 454/9 | €47,174 | €55,704 | +€8,530 | +18.1% |
| Other amounts payable | 47/48 | €19,361 | €14,385 | -€4,976 | -25.7% |
| Remuneration, social security and pensions | 62 | €39,929 | €40,438 | +€509 | +1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €534 | €534 | = | 0.0% |
| Other operating charges | 640/8 | €1,313 | €4,273 | +€2,960 | +225% |
| Gross operating margin | 9900 | €38,856 | €70,528 | +€31,672 | +81.5% |
| Operating profit (loss) | 9901 | -€2,920 | €25,283 | +€28,203 | |
| Financial income | 75/76B | €4 | €10 | +€6 | +150% |
| Recurring financial income | 75 | €4 | €10 | +€6 | +150% |
| Financial charges | 65/66B | €1,107 | €898 | -€209 | -18.9% |
| Recurring financial charges | 65 | €1,107 | €898 | -€209 | -18.9% |
| Profit (loss) for the period before taxes | 9903 | -€4,023 | €24,395 | +€28,418 | |
| Profit (loss) for the period | 9904 | -€4,023 | €24,395 | +€28,418 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,023 | €24,395 | +€28,418 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.