CART ' FLASH: 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.
CART ' FLASH
Largest movements
- Cash +€585
up €585 (+6.9%), from €8,446 to €9,031
mainly Net result for the year (+€3,485) and Trade debts (+€1,910)
- Tax, wage and social debts -€4,693
down €4,693 (-56.8%), from €8,266 to €3,572
of which Remuneration and social security: -€3,260
- Profit (loss) carried forward +€3,485
up €3,485 (+37.6%), from €9,273 to €12,758
- Trade debts +€1,910
up €1,910 (+133%), from €1,435 to €3,345
- Staff costs -€4,577
down €4,577 (-10.2%), from €44,799 to €40,222
- Gross operating margin -€2,007
down €2,007 (-4.1%), from €48,634 to €46,627
- Other operating charges +€1,076
new in 2025: €1,076
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 | €27,840 | €28,309 | +€469 | +1.7% |
| Fixed assets | 21/28 | €102 | €25 | -€77 | -75.6% |
| Tangible fixed assets | 22/27 | €77 | €0 | -€77 | -100% |
| Furniture and vehicles | 24 | €77 | €0 | -€77 | -100% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €27,739 | €28,284 | +€546 | +2.0% |
| Amounts receivable within one year | 40/41 | €19,292 | €19,253 | -€39 | -0.2% |
| Trade receivables | 40 | €17,729 | €18,694 | +€965 | +5.4% |
| Other amounts receivable | 41 | €1,564 | €559 | -€1,005 | -64.2% |
| Cash at bank and in hand | 54/58 | €8,446 | €9,031 | +€585 | +6.9% |
| Total equity and liabilities | 10/49 | €27,840 | €28,309 | +€469 | +1.7% |
| Equity | 10/15 | €16,999 | €20,484 | +€3,485 | +20.5% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €1,521 | €1,521 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,521 | €1,521 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,521 | €1,521 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,273 | €12,758 | +€3,485 | +37.6% |
| Amounts payable | 17/49 | €10,841 | €7,825 | -€3,016 | -27.8% |
| Amounts payable within one year | 42/48 | €10,841 | €7,825 | -€3,016 | -27.8% |
| Trade debts | 44 | €1,435 | €3,345 | +€1,910 | +133% |
| Suppliers | 440/4 | €1,435 | €3,345 | +€1,910 | +133% |
| Taxes, remuneration and social security | 45 | €8,266 | €3,572 | -€4,693 | -56.8% |
| Taxes | 450/3 | €4,894 | €3,461 | -€1,433 | -29.3% |
| Remuneration and social security | 454/9 | €3,372 | €112 | -€3,260 | -96.7% |
| Other amounts payable | 47/48 | €1,140 | €907 | -€233 | -20.4% |
| Remuneration, social security and pensions | 62 | €44,799 | €40,222 | -€4,577 | -10.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €438 | €77 | -€361 | -82.5% |
| Other operating charges | 640/8 | - | €1,076 | +€1,076 | |
| Gross operating margin | 9900 | €48,634 | €46,627 | -€2,007 | -4.1% |
| Operating profit (loss) | 9901 | €3,398 | €5,253 | +€1,855 | +54.6% |
| Financial income | 75/76B | €22 | €0 | -€22 | -100% |
| Recurring financial income | 75 | €22 | €0 | -€22 | -100% |
| Financial charges | 65/66B | €64 | €54 | -€10 | -15.1% |
| Recurring financial charges | 65 | €64 | €54 | -€10 | -15.1% |
| Profit (loss) for the period before taxes | 9903 | €3,356 | €5,199 | +€1,843 | +54.9% |
| Income taxes | 67/77 | €1,275 | €1,714 | +€438 | +34.4% |
| Profit (loss) for the period | 9904 | €2,081 | €3,485 | +€1,405 | +67.5% |
| Profit (loss) for the period to be appropriated | 9905 | €2,081 | €3,485 | +€1,405 | +67.5% |
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 18 October 2026 via checked.be.