CHEZ CARLOS: 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.
CHEZ CARLOS
Largest movements
- Intangible fixed assets -€1,100
down €1,100 (-11.4%), from €9,625 to €8,525
- Cash +€622
up €622 (+3.5%), from €17,578 to €18,200
mainly Trade debts (+€3,011) and Net result for the year (+€1,940)
- Receivables within one year +€384
new in 2025: €384
- Tax, wage and social debts -€5,019
down €5,019 (-87.4%), from €5,745 to €726
of which Taxes: -€4,182
- Trade debts +€3,011
up €3,011 (+136%), from €2,215 to €5,226
- Reserves +€1,940
up €1,940 (+10.4%), from €18,658 to €20,598
- Other debts -€293
no longer reported in 2025 (was €293)
- Gross operating margin -€3,170
down €3,170 (-11.8%), from €26,810 to €23,640
- Financial charges +€1,971
up €1,971 (+129%), from €1,527 to €3,498
- Taxes -€915
down €915 (-57.7%), from €1,586 to €671
- Other operating charges -€348
down €348 (-21.3%), from €1,636 to €1,288
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 | €27,911 | €27,550 | -€361 | -1.3% |
| Fixed assets | 21/28 | €10,333 | €8,966 | -€1,367 | -13.2% |
| Intangible fixed assets | 21 | €9,625 | €8,525 | -€1,100 | -11.4% |
| Tangible fixed assets | 22/27 | €583 | €316 | -€267 | -45.8% |
| Plant, machinery and equipment | 23 | €204 | €94 | -€110 | -53.9% |
| Furniture and vehicles | 24 | €379 | €222 | -€157 | -41.4% |
| Financial fixed assets | 28 | €125 | €125 | = | 0.0% |
| Current assets | 29/58 | €17,578 | €18,584 | +€1,006 | +5.7% |
| Amounts receivable within one year | 40/41 | - | €384 | +€384 | |
| Other amounts receivable | 41 | - | €384 | +€384 | |
| Cash at bank and in hand | 54/58 | €17,578 | €18,200 | +€622 | +3.5% |
| Total equity and liabilities | 10/49 | €27,911 | €27,550 | -€361 | -1.3% |
| Equity | 10/15 | €19,658 | €21,598 | +€1,940 | +9.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €18,658 | €20,598 | +€1,940 | +10.4% |
| Distributable reserves | 133 | €18,658 | €20,598 | +€1,940 | +10.4% |
| Amounts payable | 17/49 | €8,253 | €5,952 | -€2,301 | -27.9% |
| Amounts payable within one year | 42/48 | €8,253 | €5,952 | -€2,301 | -27.9% |
| Trade debts | 44 | €2,215 | €5,226 | +€3,011 | +136% |
| Suppliers | 440/4 | €2,215 | €5,226 | +€3,011 | +136% |
| Taxes, remuneration and social security | 45 | €5,745 | €726 | -€5,019 | -87.4% |
| Taxes | 450/3 | €4,908 | €726 | -€4,182 | -85.2% |
| Remuneration and social security | 454/9 | €837 | - | -€837 | |
| Other amounts payable | 47/48 | €293 | - | -€293 | |
| Remuneration, social security and pensions | 62 | €15,037 | €15,056 | +€19 | +0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,301 | €1,367 | +€66 | +5.1% |
| Other operating charges | 640/8 | €1,636 | €1,288 | -€348 | -21.3% |
| Gross operating margin | 9900 | €26,810 | €23,640 | -€3,170 | -11.8% |
| Operating profit (loss) | 9901 | €8,836 | €5,929 | -€2,907 | -32.9% |
| Financial income | 75/76B | €182 | €180 | -€2 | -1.1% |
| Recurring financial income | 75 | €182 | €180 | -€2 | -1.1% |
| Financial charges | 65/66B | €1,527 | €3,498 | +€1,971 | +129% |
| Recurring financial charges | 65 | €1,527 | €3,498 | +€1,971 | +129% |
| Profit (loss) for the period before taxes | 9903 | €7,491 | €2,611 | -€4,880 | -65.1% |
| Income taxes | 67/77 | €1,586 | €671 | -€915 | -57.7% |
| Profit (loss) for the period | 9904 | €5,905 | €1,940 | -€3,965 | -67.1% |
| Profit (loss) for the period to be appropriated | 9905 | €5,905 | €1,940 | -€3,965 | -67.1% |
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 19 October 2026 via checked.be.