CARTELLE BOIS: 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.
CARTELLE BOIS
Largest movements
- Tangible fixed assets +€20,955
up €20,955 (+14.5%), from €144,149 to €165,104
of which Furniture and vehicles: +€31,120
- Receivables within one year -€5,340
down €5,340 (-14.3%), from €37,403 to €32,063
of which Trade receivables: -€4,109
- Debts after one year +€8,907
up €8,907 (+9.7%), from €92,294 to €101,201
- Trade debts +€5,024
up €5,024 (+47.0%), from €10,679 to €15,703
- Current portion of long-term debt +€4,023
up €4,023 (+15.4%), from €26,099 to €30,122
- Purchases and services +€32,131
up €32,131 (+26.8%), from €119,815 to €151,946
- Turnover +€15,859
up €15,859 (+9.2%), from €172,154 to €188,013
- Gross operating margin -€12,540
down €12,540 (-24.0%), from €52,339 to €39,800
- Staff costs -€4,695
down €4,695 (-37.3%), from €12,588 to €7,893
- Depreciation -€2,424
down €2,424 (-9.7%), from €25,102 to €22,678
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 | €227,089 | €242,780 | +€15,690 | +6.9% |
| Fixed assets | 21/28 | €144,329 | €165,284 | +€20,955 | +14.5% |
| Tangible fixed assets | 22/27 | €144,149 | €165,104 | +€20,955 | +14.5% |
| Plant, machinery and equipment | 23 | €116,612 | €106,447 | -€10,165 | -8.7% |
| Furniture and vehicles | 24 | €27,537 | €58,657 | +€31,120 | +113.0% |
| Financial fixed assets | 28 | €180 | €180 | = | 0.0% |
| Current assets | 29/58 | €82,761 | €77,496 | -€5,265 | -6.4% |
| Stocks and contracts in progress | 3 | €25,882 | €28,212 | +€2,330 | +9.0% |
| Stocks | 30/36 | €25,882 | €28,212 | +€2,330 | +9.0% |
| Amounts receivable within one year | 40/41 | €37,403 | €32,063 | -€5,340 | -14.3% |
| Trade receivables | 40 | €36,171 | €32,063 | -€4,109 | -11.4% |
| Other amounts receivable | 41 | €1,231 | - | -€1,231 | |
| Cash at bank and in hand | 54/58 | €17,588 | €15,541 | -€2,047 | -11.6% |
| Deferred charges and accrued income | 490/1 | €1,888 | €1,680 | -€208 | -11.0% |
| Total equity and liabilities | 10/49 | €227,089 | €242,780 | +€15,690 | +6.9% |
| Equity | 10/15 | €87,817 | €87,985 | +€168 | +0.2% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Profit (loss) carried forward | 14 | €79,757 | €79,925 | +€168 | +0.2% |
| Amounts payable | 17/49 | €139,273 | €154,795 | +€15,522 | +11.1% |
| Amounts payable after more than one year | 17 | €92,294 | €101,201 | +€8,907 | +9.7% |
| Financial debts | 170/4 | €92,294 | €101,201 | +€8,907 | +9.7% |
| Amounts payable within one year | 42/48 | €46,979 | €53,594 | +€6,615 | +14.1% |
| Current portion of amounts payable after more than one year | 42 | €26,099 | €30,122 | +€4,023 | +15.4% |
| Trade debts | 44 | €10,679 | €15,703 | +€5,024 | +47.0% |
| Suppliers | 440/4 | €10,679 | €15,703 | +€5,024 | +47.0% |
| Taxes, remuneration and social security | 45 | €6,733 | €6,672 | -€61 | -0.9% |
| Taxes | 450/3 | €4,956 | €6,307 | +€1,351 | +27.3% |
| Remuneration and social security | 454/9 | €1,778 | €365 | -€1,412 | -79.5% |
| Other amounts payable | 47/48 | €3,467 | €1,097 | -€2,370 | -68.3% |
| Turnover | 70 | €172,154 | €188,013 | +€15,859 | +9.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €119,815 | €151,946 | +€32,131 | +26.8% |
| Remuneration, social security and pensions | 62 | €12,588 | €7,893 | -€4,695 | -37.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,102 | €22,678 | -€2,424 | -9.7% |
| Other operating charges | 640/8 | €1,093 | €3,368 | +€2,275 | +208.2% |
| Non-recurring operating charges | 66A | - | €1,322 | +€1,322 | |
| Gross operating margin | 9900 | €52,339 | €39,800 | -€12,540 | -24.0% |
| Operating profit (loss) | 9901 | €13,557 | €4,539 | -€9,018 | -66.5% |
| Financial income | 75/76B | €503 | €3 | -€500 | -99.4% |
| Recurring financial income | 75 | €3 | €3 | -€0 | -9.0% |
| Non-recurring financial income | 76B | €500 | - | -€500 | |
| Financial charges | 65/66B | €2,757 | €4,350 | +€1,593 | +57.8% |
| Recurring financial charges | 65 | €2,757 | €4,350 | +€1,593 | +57.8% |
| Profit (loss) for the period before taxes | 9903 | €11,303 | €192 | -€11,112 | -98.3% |
| Income taxes | 67/77 | €1,269 | €23 | -€1,245 | -98.2% |
| Profit (loss) for the period | 9904 | €10,035 | €168 | -€9,866 | -98.3% |
| Profit (loss) for the period to be appropriated | 9905 | €10,035 | €168 | -€9,866 | -98.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.