CARAMEL ANIMATION: 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.
CARAMEL ANIMATION
Largest movements
- Receivables within one year +€982,534
up €982,534 (+1,389%), from €70,745 to €1.1m
of which Trade receivables: +€982,635
- Cash -€10,899
down €10,899 (-86.7%), from €12,571 to €1,672
mainly Receivables within one year (-€982,534) and Other debts (-€180,331)
- Trade debts +€969,257
up €969,257 (+6,839%), from €14,172 to €983,429
- Other debts -€180,331
down €180,331 (-73.4%), from €245,617 to €65,286
- Profit (loss) carried forward +€177,809
up €177,809 (+35.0%), from -€507,573 to -€329,764
- Gross operating margin +€127,611
up €127,611 (+227%), from €56,098 to €183,709
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.
Derived cash bridge
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 | €83,316 | €1,054,951 | +€971,635 | +1,166% |
| Current assets | 29/58 | €83,316 | €1,054,951 | +€971,635 | +1,166% |
| Amounts receivable within one year | 40/41 | €70,745 | €1,053,279 | +€982,534 | +1,389% |
| Trade receivables | 40 | €70,000 | €1,052,635 | +€982,635 | +1,404% |
| Other amounts receivable | 41 | €745 | €644 | -€101 | -13.5% |
| Cash at bank and in hand | 54/58 | €12,571 | €1,672 | -€10,899 | -86.7% |
| Total equity and liabilities | 10/49 | €83,316 | €1,054,951 | +€971,635 | +1,166% |
| Equity | 10/15 | -€176,473 | €6,236 | +€182,709 | |
| Contributions | 10/11 | €320,000 | €320,000 | = | 0.0% |
| Capital | 10 | €320,000 | €320,000 | = | 0.0% |
| Issued capital | 100 | €320,000 | €320,000 | = | 0.0% |
| Reserves | 13 | €11,100 | €16,000 | +€4,900 | +44.1% |
| Non-distributable reserves | 130/1 | €11,100 | €16,000 | +€4,900 | +44.1% |
| Legal reserve | 130 | €11,100 | €16,000 | +€4,900 | +44.1% |
| Profit (loss) carried forward | 14 | -€507,573 | -€329,764 | +€177,809 | +35.0% |
| Amounts payable | 17/49 | €259,790 | €1,048,715 | +€788,925 | +304% |
| Amounts payable within one year | 42/48 | €259,790 | €1,048,715 | +€788,925 | +304% |
| Trade debts | 44 | €14,172 | €983,429 | +€969,257 | +6,839% |
| Suppliers | 440/4 | €14,172 | €983,429 | +€969,257 | +6,839% |
| Other amounts payable | 47/48 | €245,617 | €65,286 | -€180,331 | -73.4% |
| Other operating charges | 640/8 | €1,220 | €384 | -€836 | -68.5% |
| Gross operating margin | 9900 | €56,098 | €183,709 | +€127,611 | +227% |
| Operating profit (loss) | 9901 | €54,878 | €183,325 | +€128,447 | +234% |
| Financial charges | 65/66B | €755 | €616 | -€139 | -18.4% |
| Recurring financial charges | 65 | €755 | €616 | -€139 | -18.4% |
| Profit (loss) for the period before taxes | 9903 | €54,123 | €182,709 | +€128,586 | +238% |
| Profit (loss) for the period | 9904 | €54,123 | €182,709 | +€128,586 | +238% |
| Profit (loss) for the period to be appropriated | 9905 | €54,123 | €182,709 | +€128,586 | +238% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.