CARTJES: 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.
CARTJES
Largest movements
- Receivables within one year +€10,059
up €10,059 (+153%), from €6,586 to €16,645
- Tangible fixed assets -€9,975
down €9,975 (-18.6%), from €53,640 to €43,665
of which Plant, machinery and equipment: -€6,120
- Stocks and contracts +€9,751
up €9,751 (+91.4%), from €10,666 to €20,417
- Cash -€3,688
down €3,688 (-44.8%), from €8,227 to €4,540
mainly Receivables within one year (-€10,059) and Stocks and contracts (-€9,751)
- Deferred charges and accrued income -€1,127
down €1,127 (-46.8%), from €2,410 to €1,283
- Trade debts +€7,797
up €7,797 (+252%), from €3,095 to €10,893
- Profit (loss) carried forward -€5,862
down €5,862 (-9.8%), from -€59,992 to -€65,854
- Accrued charges and deferred income +€1,885
up €1,885 (+75.1%), from €2,510 to €4,395
- Debts after one year +€1,078
up €1,078 (+1.0%), from €106,206 to €107,284
- Gross operating margin +€23,328
up €23,328, from -€8,880 to €14,449
- Other operating charges +€792
up €792 (+68.4%), from €1,157 to €1,948
- Depreciation +€305
up €305 (+2.1%), from €14,289 to €14,594
- Financial income +€278
up €278 (+2,397%), from €12 to €289
- Financial charges -€191
down €191 (-4.8%), from €3,949 to €3,758
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 | €81,529 | €86,551 | +€5,021 | +6.2% |
| Fixed assets | 21/28 | €53,640 | €43,665 | -€9,975 | -18.6% |
| Tangible fixed assets | 22/27 | €53,640 | €43,665 | -€9,975 | -18.6% |
| Plant, machinery and equipment | 23 | €28,373 | €22,253 | -€6,120 | -21.6% |
| Furniture and vehicles | 24 | €25,267 | €21,412 | -€3,855 | -15.3% |
| Current assets | 29/58 | €27,889 | €42,885 | +€14,997 | +53.8% |
| Stocks and contracts in progress | 3 | €10,666 | €20,417 | +€9,751 | +91.4% |
| Stocks | 30/36 | €10,666 | €20,417 | +€9,751 | +91.4% |
| Amounts receivable within one year | 40/41 | €6,586 | €16,645 | +€10,059 | +153% |
| Trade receivables | 40 | €6,586 | €16,645 | +€10,059 | +153% |
| Cash at bank and in hand | 54/58 | €8,227 | €4,540 | -€3,688 | -44.8% |
| Deferred charges and accrued income | 490/1 | €2,410 | €1,283 | -€1,127 | -46.8% |
| Total equity and liabilities | 10/49 | €81,529 | €86,551 | +€5,021 | +6.2% |
| Equity | 10/15 | -€56,124 | -€61,986 | -€5,862 | -10.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €2,868 | €2,868 | = | 0.0% |
| Distributable reserves | 133 | €2,868 | €2,868 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€59,992 | -€65,854 | -€5,862 | -9.8% |
| Amounts payable | 17/49 | €137,654 | €148,536 | +€10,883 | +7.9% |
| Amounts payable after more than one year | 17 | €106,206 | €107,284 | +€1,078 | +1.0% |
| Financial debts | 170/4 | €106,206 | €107,284 | +€1,078 | +1.0% |
| Amounts payable within one year | 42/48 | €28,938 | €36,858 | +€7,920 | +27.4% |
| Current portion of amounts payable after more than one year | 42 | €6,673 | €6,972 | +€299 | +4.5% |
| Trade debts | 44 | €3,095 | €10,893 | +€7,797 | +252% |
| Suppliers | 440/4 | €3,095 | €10,893 | +€7,797 | +252% |
| Taxes, remuneration and social security | 45 | €2,239 | €1,577 | -€662 | -29.6% |
| Taxes | 450/3 | €310 | €1,577 | +€1,267 | +409% |
| Remuneration and social security | 454/9 | €1,929 | - | -€1,929 | |
| Other amounts payable | 47/48 | €16,930 | €17,416 | +€486 | +2.9% |
| Accrued charges and deferred income | 492/3 | €2,510 | €4,395 | +€1,885 | +75.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,289 | €14,594 | +€305 | +2.1% |
| Other operating charges | 640/8 | €1,157 | €1,948 | +€792 | +68.4% |
| Gross operating margin | 9900 | -€8,880 | €14,449 | +€23,328 | |
| Operating profit (loss) | 9901 | -€24,326 | -€2,094 | +€22,232 | +91.4% |
| Financial income | 75/76B | €12 | €289 | +€278 | +2,397% |
| Recurring financial income | 75 | €12 | €289 | +€278 | +2,397% |
| Financial charges | 65/66B | €3,949 | €3,758 | -€191 | -4.8% |
| Recurring financial charges | 65 | €3,949 | €3,758 | -€191 | -4.8% |
| Profit (loss) for the period before taxes | 9903 | -€28,263 | -€5,562 | +€22,700 | +80.3% |
| Income taxes | 67/77 | €310 | €299 | -€11 | -3.5% |
| Profit (loss) for the period | 9904 | -€28,573 | -€5,862 | +€22,711 | +79.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€28,573 | -€5,862 | +€22,711 | +79.5% |
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.