DE CARILLON: 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.
DE CARILLON
Largest movements
- Receivables within one year +€35,448
up €35,448 (+271%), from €13,080 to €48,528
of which Other amounts receivable: +€41,577
- Cash -€29,481
down €29,481 (-52.3%), from €56,396 to €26,915
mainly Receivables within one year (-€35,448) and Contributions, distributions and other (-€25,000)
- Stocks and contracts -€2,774
down €2,774 (-18.3%), from €15,163 to €12,389
- Tangible fixed assets +€2,096
up €2,096 (+13.5%), from €15,516 to €17,612
of which Furniture and vehicles: +€1,080
- Deferred charges and accrued income +€1,922
up €1,922 (+70.9%), from €2,710 to €4,632
- Reserves -€13,281
down €13,281 (-17.5%), from €75,999 to €62,718
- Tax, wage and social debts +€12,913
up €12,913 (+130%), from €9,925 to €22,837
of which Taxes: +€10,078
- Accrued charges and deferred income +€8,531
new in 2025: €8,531
- Trade debts -€7,605
no longer reported in 2025 (was €7,605)
- Current portion of long-term debt +€7,493
up €7,493 (+235%), from €3,187 to €10,680
- Staff costs +€45,355
up €45,355 (+24.9%), from €181,926 to €227,282
- Taxes -€11,001
down €11,001 (-68.4%), from €16,081 to €5,081
- Depreciation +€3,493
up €3,493 (+64.2%), from €5,441 to €8,934
- Financial charges +€2,664
up €2,664 (+72.6%), from €3,671 to €6,336
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 | €102,865 | €110,076 | +€7,211 | +7.0% |
| Fixed assets | 21/28 | €15,516 | €17,612 | +€2,096 | +13.5% |
| Tangible fixed assets | 22/27 | €15,516 | €17,612 | +€2,096 | +13.5% |
| Plant, machinery and equipment | 23 | €8,835 | €9,851 | +€1,016 | +11.5% |
| Furniture and vehicles | 24 | €6,681 | €7,761 | +€1,080 | +16.2% |
| Current assets | 29/58 | €87,349 | €92,464 | +€5,115 | +5.9% |
| Stocks and contracts in progress | 3 | €15,163 | €12,389 | -€2,774 | -18.3% |
| Stocks | 30/36 | €15,163 | €12,389 | -€2,774 | -18.3% |
| Amounts receivable within one year | 40/41 | €13,080 | €48,528 | +€35,448 | +271% |
| Trade receivables | 40 | €10,862 | €4,733 | -€6,129 | -56.4% |
| Other amounts receivable | 41 | €2,219 | €43,796 | +€41,577 | +1,874% |
| Cash at bank and in hand | 54/58 | €56,396 | €26,915 | -€29,481 | -52.3% |
| Deferred charges and accrued income | 490/1 | €2,710 | €4,632 | +€1,922 | +70.9% |
| Total equity and liabilities | 10/49 | €102,865 | €110,076 | +€7,211 | +7.0% |
| Equity | 10/15 | €76,999 | €63,718 | -€13,281 | -17.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €75,999 | €62,718 | -€13,281 | -17.5% |
| Distributable reserves | 133 | €75,999 | €62,718 | -€13,281 | -17.5% |
| Amounts payable | 17/49 | €25,866 | €46,358 | +€20,492 | +79.2% |
| Amounts payable after more than one year | 17 | €5,113 | €4,309 | -€804 | -15.7% |
| Financial debts | 170/4 | €5,113 | €4,309 | -€804 | -15.7% |
| Amounts payable within one year | 42/48 | €20,753 | €33,517 | +€12,764 | +61.5% |
| Current portion of amounts payable after more than one year | 42 | €3,187 | €10,680 | +€7,493 | +235% |
| Trade debts | 44 | €7,605 | - | -€7,605 | |
| Suppliers | 440/4 | €7,605 | - | -€7,605 | |
| Taxes, remuneration and social security | 45 | €9,925 | €22,837 | +€12,913 | +130% |
| Taxes | 450/3 | €963 | €11,041 | +€10,078 | +1,047% |
| Remuneration and social security | 454/9 | €8,962 | €11,796 | +€2,835 | +31.6% |
| Other amounts payable | 47/48 | €36 | - | -€36 | |
| Accrued charges and deferred income | 492/3 | - | €8,531 | +€8,531 | |
| Remuneration, social security and pensions | 62 | €181,926 | €227,282 | +€45,355 | +24.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,441 | €8,934 | +€3,493 | +64.2% |
| Other operating charges | 640/8 | €4,339 | €4,874 | +€535 | +12.3% |
| Gross operating margin | 9900 | €265,485 | €263,710 | -€1,775 | -0.7% |
| Operating profit (loss) | 9901 | €73,779 | €22,621 | -€51,158 | -69.3% |
| Financial income | 75/76B | €486 | €514 | +€29 | +5.9% |
| Recurring financial income | 75 | €486 | €514 | +€29 | +5.9% |
| Financial charges | 65/66B | €3,671 | €6,336 | +€2,664 | +72.6% |
| Recurring financial charges | 65 | €3,671 | €6,336 | +€2,664 | +72.6% |
| Profit (loss) for the period before taxes | 9903 | €70,593 | €16,800 | -€53,793 | -76.2% |
| Income taxes | 67/77 | €16,081 | €5,081 | -€11,001 | -68.4% |
| Profit (loss) for the period | 9904 | €54,511 | €11,719 | -€42,792 | -78.5% |
| Profit (loss) for the period to be appropriated | 9905 | €54,511 | €11,719 | -€42,792 | -78.5% |
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 13 October 2026 via checked.be.