CARALBERT: what changed
Two fiscal 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.
CARALBERT
Largest movements
- Cash -€302,550
down €302,550 (-98.3%), from €307,716 to €5,166
mainly Net result for the year (-€230,980) and Investment in fixed assets (net) (-€75,709)
- Tangible fixed assets +€65,262
up €65,262, from €0 to €65,262
of which Furniture and vehicles: +€61,577
- Receivables within one year -€32,039
down €32,039 (-16.0%), from €200,775 to €168,736
of which Trade receivables: -€40,434
- Deferred charges and accrued income +€12,939
up €12,939 (+810.7%), from €1,596 to €14,536
- Profit (loss) carried forward -€230,980
down €230,980 (-362.6%), from -€63,702 to -€294,683
- Other debts -€53,729
down €53,729 (-10.1%), from €534,329 to €480,601
- Debts after one year +€25,969
up €25,969 (+137.9%), from €18,830 to €44,799
- Tax, wage and social debts -€18,681
down €18,681 (-83.5%), from €22,372 to €3,691
of which Taxes: -€11,032
- Current portion of long-term debt +€9,936
up €9,936 (+129.2%), from €7,692 to €17,629
- Gross operating margin -€216,288
down €216,288 (-537.2%), from -€40,264 to -€256,552
- Financial income +€44,910
up €44,910 (+39374.1%), from €114 to €45,024
of which Non-recurring financial income: +€45,000
- Financial charges -€11,873
down €11,873 (-70.1%), from €16,926 to €5,053
of which Financial charges: -€9,623
- Depreciation +€9,388
up €9,388 (+1623.4%), from €578 to €9,966
- Other operating charges -€4,482
down €4,482 (-50.3%), from €8,915 to €4,433
From the 2022 result to the 2023 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.
Cash bridge derived
Derived from the 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €698,382 | €442,475 | -€255,907 | -36.6% |
| Fixed assets | 21/28 | €3,150 | €68,893 | +€65,743 | +2087.2% |
| Intangible fixed assets | 21 | €2,450 | €1,931 | -€519 | -21.2% |
| Tangible fixed assets | 22/27 | €0 | €65,262 | +€65,262 | |
| Plant, machinery and equipment | 23 | €0 | €3,685 | +€3,685 | |
| Furniture and vehicles | 24 | €0 | €61,577 | +€61,577 | |
| Financial fixed assets | 28 | €700 | €1,700 | +€1,000 | +142.9% |
| Current assets | 29/58 | €695,232 | €373,583 | -€321,650 | -46.3% |
| Stocks and contracts in progress | 3 | €185,145 | €185,145 | = | 0.0% |
| Stocks | 30/36 | €185,145 | €185,145 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €200,775 | €168,736 | -€32,039 | -16.0% |
| Trade receivables | 40 | €200,775 | €160,341 | -€40,434 | -20.1% |
| Other amounts receivable | 41 | €0 | €8,395 | +€8,395 | |
| Cash at bank and in hand | 54/58 | €307,716 | €5,166 | -€302,550 | -98.3% |
| Deferred charges and accrued income | 490/1 | €1,596 | €14,536 | +€12,939 | +810.7% |
| Total equity and liabilities | 10/49 | €698,382 | €442,475 | -€255,907 | -36.6% |
| Equity | 10/15 | -€51,302 | -€282,283 | -€230,980 | -450.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€63,702 | -€294,683 | -€230,980 | -362.6% |
| Amounts payable | 17/49 | €749,685 | €724,758 | -€24,926 | -3.3% |
| Amounts payable after more than one year | 17 | €18,830 | €44,799 | +€25,969 | +137.9% |
| Financial debts | 170/4 | €18,830 | €44,799 | +€25,969 | +137.9% |
| Amounts payable within one year | 42/48 | €730,855 | €679,959 | -€50,896 | -7.0% |
| Current portion of amounts payable after more than one year | 42 | €7,692 | €17,629 | +€9,936 | +129.2% |
| Trade debts | 44 | €166,461 | €169,289 | +€2,828 | +1.7% |
| Suppliers | 440/4 | €166,461 | €169,289 | +€2,828 | +1.7% |
| Advances received on contracts in progress | 46 | - | €8,750 | +€8,750 | |
| Taxes, remuneration and social security | 45 | €22,372 | €3,691 | -€18,681 | -83.5% |
| Taxes | 450/3 | €12,354 | €1,321 | -€11,032 | -89.3% |
| Remuneration and social security | 454/9 | €10,019 | €2,370 | -€7,649 | -76.3% |
| Other amounts payable | 47/48 | €534,329 | €480,601 | -€53,729 | -10.1% |
| Non-recurring operating income | 76A | €5,345 | €64,050 | +€58,705 | +1098.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €578 | €9,966 | +€9,388 | +1623.4% |
| Other operating charges | 640/8 | €8,915 | €4,433 | -€4,482 | -50.3% |
| Gross operating margin | 9900 | -€40,264 | -€256,552 | -€216,288 | -537.2% |
| Operating profit (loss) | 9901 | -€49,758 | -€270,951 | -€221,193 | -444.5% |
| Financial income | 75/76B | €114 | €45,024 | +€44,910 | +39374.1% |
| Recurring financial income | 75 | €114 | €24 | -€90 | -78.8% |
| Non-recurring financial income | 76B | - | €45,000 | +€45,000 | |
| Financial charges | 65/66B | €16,926 | €5,053 | -€11,873 | -70.1% |
| Recurring financial charges | 65 | €14,676 | €5,053 | -€9,623 | -65.6% |
| Non-recurring financial charges | 66B | €2,250 | €0 | -€2,250 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | -€66,570 | -€230,980 | -€164,411 | -247.0% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€66,570 | -€230,980 | -€164,411 | -247.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€66,570 | -€230,980 | -€164,411 | -247.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.