CARAVAN PRODUCTION: 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.
CARAVAN PRODUCTION
Largest movements
- Cash +€35,752
up €35,752 (+12.6%), from €283,180 to €318,932
mainly Accrued charges and deferred income (+€94,878) and Receivables within one year (+€12,304)
- Receivables within one year -€12,304
down €12,304 (-10.2%), from €120,252 to €107,948
of which Trade receivables: -€27,377
- Deferred charges and accrued income +€9,061
up €9,061 (+919%), from €986 to €10,047
- Accrued charges and deferred income +€94,878
new in 2023: €94,878
- Debts within one year -€61,158
down €61,158 (-51.4%), from €119,085 to €57,928
of which Trade debts: -€53,969
- Reserves -€17,383
down €17,383 (-7.5%), from €233,193 to €215,810
- Profit (loss) carried forward +€14,069
up €14,069 (+25.4%), from €55,357 to €69,426
- Gross operating margin +€71,787
up €71,787 (+24.7%), from €290,629 to €362,416
- Staff costs -€26,164
down €26,164 (-6.7%), from €387,880 to €361,716
- Other operating charges -€5,273
down €5,273 (-96.7%), from €5,452 to €179
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 | €407,635 | €438,041 | +€30,406 | +7.5% |
| Fixed assets | 21/28 | €3,218 | €1,115 | -€2,103 | -65.4% |
| Tangible fixed assets | 22/27 | €2,741 | €1,115 | -€1,627 | -59.3% |
| Furniture and vehicles | 24 | €2,741 | €1,115 | -€1,627 | -59.3% |
| Financial fixed assets | 28 | €476 | - | -€476 | |
| Current assets | 29/58 | €404,417 | €436,926 | +€32,509 | +8.0% |
| Amounts receivable within one year | 40/41 | €120,252 | €107,948 | -€12,304 | -10.2% |
| Trade receivables | 40 | €66,020 | €38,644 | -€27,377 | -41.5% |
| Other amounts receivable | 41 | €54,231 | €69,304 | +€15,073 | +27.8% |
| Cash at bank and in hand | 54/58 | €283,180 | €318,932 | +€35,752 | +12.6% |
| Deferred charges and accrued income | 490/1 | €986 | €10,047 | +€9,061 | +919% |
| Total equity and liabilities | 10/49 | €407,635 | €438,041 | +€30,406 | +7.5% |
| Equity | 10/15 | €288,549 | €285,235 | -€3,314 | -1.1% |
| Reserves | 13 | €233,193 | €215,810 | -€17,383 | -7.5% |
| Profit (loss) carried forward | 14 | €55,357 | €69,426 | +€14,069 | +25.4% |
| Amounts payable | 17/49 | €119,085 | €152,805 | +€33,720 | +28.3% |
| Amounts payable within one year | 42/48 | €119,085 | €57,928 | -€61,158 | -51.4% |
| Trade debts | 44 | €77,044 | €23,075 | -€53,969 | -70.0% |
| Suppliers | 440/4 | €77,044 | €23,075 | -€53,969 | -70.0% |
| Taxes, remuneration and social security | 45 | €41,712 | €34,623 | -€7,089 | -17.0% |
| Taxes | 450/3 | - | €65 | +€65 | |
| Remuneration and social security | 454/9 | €41,712 | €34,558 | -€7,154 | -17.1% |
| Accrued charges and deferred income | 492/3 | - | €94,878 | +€94,878 | |
| Non-recurring operating income | 76A | €10,802 | €3,885 | -€6,917 | -64.0% |
| Remuneration, social security and pensions | 62 | €387,880 | €361,716 | -€26,164 | -6.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,526 | €1,627 | -€899 | -35.6% |
| Other operating charges | 640/8 | €5,452 | €179 | -€5,273 | -96.7% |
| Non-recurring operating charges | 66A | €1,395 | €253 | -€1,142 | -81.8% |
| Gross operating margin | 9900 | €290,629 | €362,416 | +€71,787 | +24.7% |
| Operating profit (loss) | 9901 | -€106,624 | -€1,360 | +€105,264 | +98.7% |
| Financial income | 75/76B | - | €224 | +€224 | |
| Recurring financial income | 75 | - | €224 | +€224 | |
| Financial charges | 65/66B | €1,874 | €2,178 | +€305 | +16.3% |
| Recurring financial charges | 65 | €1,874 | €2,178 | +€305 | +16.3% |
| Profit (loss) for the period before taxes | 9903 | -€108,497 | -€3,314 | +€105,184 | +96.9% |
| Profit (loss) for the period | 9904 | -€108,497 | -€3,314 | +€105,184 | +96.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€108,497 | -€3,314 | +€105,184 | +96.9% |
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 17 October 2026 via checked.be.