CCU Carrelage: 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.
CCU Carrelage
Largest movements
- Receivables within one year +€2,423
up €2,423 (+14.0%), from €17,366 to €19,789
of which Other amounts receivable: +€4,627
- Cash +€515
up €515 (+35.9%), from €1,434 to €1,948
mainly Trade debts (+€8,211) and Tax, wage and social debts (+€786)
- Tangible fixed assets -€328
down €328 (-46.9%), from €698 to €370
of which Plant, machinery and equipment: -€328
- Trade debts +€8,211
up €8,211 (+62.8%), from €13,071 to €21,282
- Profit (loss) carried forward -€4,141
down €4,141 (-21.5%), from -€19,290 to -€23,432
- Other debts -€1,240
down €1,240 (-10.1%), from €12,281 to €11,041
- Tax, wage and social debts +€786
up €786 (+10.6%), from €7,426 to €8,212
of which Remuneration and social security: +€1,771
- Advances received -€750
no longer reported in 2024 (was €750)
- Gross operating margin +€13,231
up €13,231 (+82.1%), from -€16,107 to -€2,877
- Depreciation -€1,705
down €1,705 (-83.9%), from €2,033 to €328
- Staff costs -€203
down €203 (-37.6%), from €541 to €338
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €21,526 | €24,079 | +€2,553 | +11.9% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €723 | €395 | -€328 | -45.3% |
| Tangible fixed assets | 22/27 | €698 | €370 | -€328 | -46.9% |
| Plant, machinery and equipment | 23 | €698 | €370 | -€328 | -46.9% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €20,803 | €23,684 | +€2,881 | +13.8% |
| Stocks and contracts in progress | 3 | €1,471 | €1,471 | = | 0.0% |
| Stocks | 30/36 | €1,471 | €1,471 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €17,366 | €19,789 | +€2,423 | +14.0% |
| Trade receivables | 40 | €15,151 | €12,947 | -€2,204 | -14.5% |
| Other amounts receivable | 41 | €2,215 | €6,842 | +€4,627 | +209% |
| Cash at bank and in hand | 54/58 | €1,434 | €1,948 | +€515 | +35.9% |
| Deferred charges and accrued income | 490/1 | €532 | €475 | -€57 | -10.7% |
| Total equity and liabilities | 10/49 | €21,526 | €24,079 | +€2,553 | +11.9% |
| Equity | 10/15 | -€12,315 | -€16,456 | -€4,141 | -33.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €775 | €775 | = | 0.0% |
| Distributable reserves | 133 | €775 | €775 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,290 | -€23,432 | -€4,141 | -21.5% |
| Amounts payable | 17/49 | €33,841 | €40,535 | +€6,695 | +19.8% |
| Amounts payable within one year | 42/48 | €33,529 | €40,535 | +€7,007 | +20.9% |
| Trade debts | 44 | €13,071 | €21,282 | +€8,211 | +62.8% |
| Suppliers | 440/4 | €13,071 | €21,282 | +€8,211 | +62.8% |
| Advances received on contracts in progress | 46 | €750 | - | -€750 | |
| Taxes, remuneration and social security | 45 | €7,426 | €8,212 | +€786 | +10.6% |
| Taxes | 450/3 | €985 | - | -€985 | |
| Remuneration and social security | 454/9 | €6,441 | €8,212 | +€1,771 | +27.5% |
| Other amounts payable | 47/48 | €12,281 | €11,041 | -€1,240 | -10.1% |
| Accrued charges and deferred income | 492/3 | €312 | - | -€312 | |
| Remuneration, social security and pensions | 62 | €541 | €338 | -€203 | -37.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,033 | €328 | -€1,705 | -83.9% |
| Other operating charges | 640/8 | €428 | €457 | +€29 | +6.8% |
| Gross operating margin | 9900 | -€16,107 | -€2,877 | +€13,231 | +82.1% |
| Operating profit (loss) | 9901 | -€19,109 | -€3,999 | +€15,110 | +79.1% |
| Financial income | 75/76B | €0 | €107 | +€107 | +1,067,000% |
| Recurring financial income | 75 | €0 | €107 | +€107 | +1,067,000% |
| Financial charges | 65/66B | €181 | €249 | +€68 | +37.5% |
| Recurring financial charges | 65 | €181 | €249 | +€68 | +37.5% |
| Profit (loss) for the period before taxes | 9903 | -€19,290 | -€4,141 | +€15,149 | +78.5% |
| Profit (loss) for the period | 9904 | -€19,290 | -€4,141 | +€15,149 | +78.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,290 | -€4,141 | +€15,149 | +78.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.