CARROUCHE BIS: 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.
CARROUCHE BIS
Largest movements
- Receivables within one year +€118,027
up €118,027 (+642%), from €18,371 to €136,398
of which Other amounts receivable: +€114,093
- Cash -€87,257
down €87,257 (-33.7%), from €259,107 to €171,850
mainly Receivables within one year (-€118,027) and Stocks and contracts (-€28,802)
- Stocks and contracts +€28,802
up €28,802 (+38.6%), from €74,523 to €103,325
- Tangible fixed assets -€8,532
down €8,532 (-22.1%), from €38,644 to €30,111
of which Furniture and vehicles: -€8,187
- Reserves +€44,288
up €44,288 (+14.4%), from €307,474 to €351,762
- Tax, wage and social debts +€5,550
up €5,550 (+15.5%), from €35,824 to €41,373
of which Taxes: +€8,733
- Advances received -€5,123
down €5,123 (-29.3%), from €17,471 to €12,347
- Staff costs -€8,983
down €8,983 (-6.6%), from €136,419 to €127,436
- Financial income +€5,996
up €5,996 (+62.7%), from €9,557 to €15,553
- Taxes +€5,588
up €5,588 (+37.9%), from €14,729 to €20,317
- Financial charges -€4,199
down €4,199 (-90.0%), from €4,667 to €468
- Other operating charges -€3,785
down €3,785 (-62.0%), from €6,107 to €2,321
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €410,935 | €456,601 | +€45,666 | +11.1% |
| Fixed assets | 21/28 | €51,138 | €41,267 | -€9,871 | -19.3% |
| Intangible fixed assets | 21 | €1,339 | €0 | -€1,339 | -100% |
| Tangible fixed assets | 22/27 | €38,644 | €30,111 | -€8,532 | -22.1% |
| Plant, machinery and equipment | 23 | €1,203 | €1,386 | +€183 | +15.2% |
| Furniture and vehicles | 24 | €24,339 | €16,151 | -€8,187 | -33.6% |
| Other tangible fixed assets | 26 | €13,102 | €12,574 | -€528 | -4.0% |
| Financial fixed assets | 28 | €11,155 | €11,155 | = | 0.0% |
| Current assets | 29/58 | €359,797 | €415,334 | +€55,537 | +15.4% |
| Stocks and contracts in progress | 3 | €74,523 | €103,325 | +€28,802 | +38.6% |
| Stocks | 30/36 | €74,523 | €103,325 | +€28,802 | +38.6% |
| Amounts receivable within one year | 40/41 | €18,371 | €136,398 | +€118,027 | +642% |
| Trade receivables | 40 | €8,831 | €12,765 | +€3,934 | +44.5% |
| Other amounts receivable | 41 | €9,540 | €123,633 | +€114,093 | +1,196% |
| Cash at bank and in hand | 54/58 | €259,107 | €171,850 | -€87,257 | -33.7% |
| Deferred charges and accrued income | 490/1 | €7,795 | €3,761 | -€4,035 | -51.8% |
| Total equity and liabilities | 10/49 | €410,935 | €456,601 | +€45,666 | +11.1% |
| Equity | 10/15 | €325,474 | €369,762 | +€44,288 | +13.6% |
| Contributions | 10/11 | €18,000 | €18,000 | = | 0.0% |
| Reserves | 13 | €307,474 | €351,762 | +€44,288 | +14.4% |
| Distributable reserves | 133 | €307,474 | €351,762 | +€44,288 | +14.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €85,460 | €86,838 | +€1,378 | +1.6% |
| Amounts payable within one year | 42/48 | €85,460 | €86,599 | +€1,139 | +1.3% |
| Trade debts | 44 | €32,166 | €32,878 | +€712 | +2.2% |
| Suppliers | 440/4 | €32,166 | €32,878 | +€712 | +2.2% |
| Advances received on contracts in progress | 46 | €17,471 | €12,347 | -€5,123 | -29.3% |
| Taxes, remuneration and social security | 45 | €35,824 | €41,373 | +€5,550 | +15.5% |
| Taxes | 450/3 | €12,966 | €21,699 | +€8,733 | +67.4% |
| Remuneration and social security | 454/9 | €22,857 | €19,674 | -€3,183 | -13.9% |
| Accrued charges and deferred income | 492/3 | - | €240 | +€240 | |
| Remuneration, social security and pensions | 62 | €136,419 | €127,436 | -€8,983 | -6.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,052 | €14,623 | -€429 | -2.9% |
| Other operating charges | 640/8 | €6,107 | €2,321 | -€3,785 | -62.0% |
| Non-recurring operating charges | 66A | €1,260 | €0 | -€1,260 | -100% |
| Gross operating margin | 9900 | €197,606 | €193,900 | -€3,706 | -1.9% |
| Operating profit (loss) | 9901 | €38,768 | €49,520 | +€10,752 | +27.7% |
| Financial income | 75/76B | €9,557 | €15,553 | +€5,996 | +62.7% |
| Recurring financial income | 75 | €9,557 | €15,553 | +€5,996 | +62.7% |
| Financial charges | 65/66B | €4,667 | €468 | -€4,199 | -90.0% |
| Recurring financial charges | 65 | €4,667 | €468 | -€4,199 | -90.0% |
| Profit (loss) for the period before taxes | 9903 | €43,658 | €64,605 | +€20,947 | +48.0% |
| Income taxes | 67/77 | €14,729 | €20,317 | +€5,588 | +37.9% |
| Profit (loss) for the period | 9904 | €28,929 | €44,288 | +€15,359 | +53.1% |
| Profit (loss) for the period to be appropriated | 9905 | €28,929 | €44,288 | +€15,359 | +53.1% |
Source: filed annual accounts (NBB), financial years ended 31 January 2025 and 31 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.