CARVI CONSULT: 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.
CARVI CONSULT
Largest movements
- Cash +€17,619
up €17,619 (+12.2%), from €143,908 to €161,527
mainly Other debts (+€151,605) and Net result for the year (+€62,802)
- Tangible fixed assets -€14,659
down €14,659 (-8.9%), from €164,590 to €149,931
of which Furniture and vehicles: -€8,571
- Other debts +€151,605
up €151,605 (+34,595%), from €438 to €152,043
- Profit (loss) carried forward -€124,198
down €124,198 (-66.3%), from €187,355 to €63,156
- Debts after one year -€14,124
down €14,124 (-17.6%), from €80,280 to €66,156
- Tax, wage and social debts -€7,250
down €7,250 (-29.1%), from €24,909 to €17,659
- Gross operating margin -€10,399
down €10,399 (-8.7%), from €119,464 to €109,065
- Financial charges +€4,747
up €4,747 (+168%), from €2,817 to €7,564
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 | €311,518 | €315,852 | +€4,334 | +1.4% |
| Fixed assets | 21/28 | €164,590 | €149,931 | -€14,659 | -8.9% |
| Tangible fixed assets | 22/27 | €164,590 | €149,931 | -€14,659 | -8.9% |
| Plant, machinery and equipment | 23 | €132,816 | €128,417 | -€4,400 | -3.3% |
| Furniture and vehicles | 24 | €23,899 | €15,328 | -€8,571 | -35.9% |
| Other tangible fixed assets | 26 | €7,875 | €6,186 | -€1,689 | -21.4% |
| Current assets | 29/58 | €146,928 | €165,921 | +€18,993 | +12.9% |
| Amounts receivable within one year | 40/41 | €564 | €112 | -€452 | -80.2% |
| Trade receivables | 40 | €564 | €112 | -€452 | -80.2% |
| Cash at bank and in hand | 54/58 | €143,908 | €161,527 | +€17,619 | +12.2% |
| Deferred charges and accrued income | 490/1 | €2,456 | €4,282 | +€1,825 | +74.3% |
| Total equity and liabilities | 10/49 | €311,518 | €315,852 | +€4,334 | +1.4% |
| Equity | 10/15 | €189,355 | €65,156 | -€124,198 | -65.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €187,355 | €63,156 | -€124,198 | -66.3% |
| Amounts payable | 17/49 | €122,164 | €250,696 | +€128,532 | +105% |
| Amounts payable after more than one year | 17 | €80,280 | €66,156 | -€14,124 | -17.6% |
| Financial debts | 170/4 | €80,280 | €66,156 | -€14,124 | -17.6% |
| Amounts payable within one year | 42/48 | €41,884 | €184,251 | +€142,367 | +340% |
| Current portion of amounts payable after more than one year | 42 | €16,054 | €14,124 | -€1,930 | -12.0% |
| Trade debts | 44 | €482 | €426 | -€56 | -11.7% |
| Suppliers | 440/4 | €482 | €426 | -€56 | -11.7% |
| Taxes, remuneration and social security | 45 | €24,909 | €17,659 | -€7,250 | -29.1% |
| Taxes | 450/3 | €24,909 | €17,659 | -€7,250 | -29.1% |
| Other amounts payable | 47/48 | €438 | €152,043 | +€151,605 | +34,595% |
| Accrued charges and deferred income | 492/3 | - | €288 | +€288 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,659 | €14,659 | +€0 | 0.0% |
| Other operating charges | 640/8 | €0 | - | -€0 | |
| Gross operating margin | 9900 | €119,464 | €109,065 | -€10,399 | -8.7% |
| Operating profit (loss) | 9901 | €104,805 | €94,405 | -€10,399 | -9.9% |
| Financial income | 75/76B | €201 | €775 | +€574 | +285% |
| Recurring financial income | 75 | €201 | €775 | +€574 | +285% |
| Financial charges | 65/66B | €2,817 | €7,564 | +€4,747 | +168% |
| Recurring financial charges | 65 | €2,817 | €7,564 | +€4,747 | +168% |
| Profit (loss) for the period before taxes | 9903 | €102,189 | €87,617 | -€14,572 | -14.3% |
| Income taxes | 67/77 | €23,669 | €24,815 | +€1,146 | +4.8% |
| Profit (loss) for the period | 9904 | €78,520 | €62,802 | -€15,718 | -20.0% |
| Profit (loss) for the period to be appropriated | 9905 | €78,520 | €62,802 | -€15,718 | -20.0% |
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 16 October 2026 via checked.be.