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CARIOCA: 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.

What changed

CARIOCA

BE 0442.267.243
NACE 90.201, Performing arts by independent artists
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€8,129
2023 · -€4,791+€12,921
Equity
-€17,815
2023 · -€25,944+€8,129
Cash
€3,968
2023 · €953+€3,016
Balance sheet total
€5,103
2023 · €2,928+€2,176

Largest movements

2023 to 2024
Assets
  • Cash +€3,016

    up €3,016 (+316.6%), from €953 to €3,968

    mainly Net result for the year (+€8,129) and Other debts (+€4,038)

  • Deferred charges and accrued income -€640

    down €640 (-83.3%), from €768 to €128

  • Current investments -€243

    down €243 (-25.9%), from €938 to €695

Equity and liabilities
  • Current portion of long-term debt -€9,714

    no longer reported in 2024 (was €9,714)

  • Profit (loss) carried forward +€8,129

    up €8,129 (+20.2%), from -€40,204 to -€32,075

  • Other debts +€4,038

    up €4,038 (+21.4%), from €18,881 to €22,918

  • Trade debts -€277

    no longer reported in 2024 (was €277)

Income statement
  • Depreciation -€15,444

    no longer reported in 2024 (was €15,444)

  • Gross operating margin -€4,347

    down €4,347 (-33.3%), from €13,056 to €8,709

  • Financial charges -€916

    down €916 (-72.0%), from €1,273 to €356

  • Other operating charges -€896

    down €896 (-77.9%), from €1,151 to €254

From the 2023 result to the 2024 result

effect on the 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.

Result 2023 -€4,791
Gross operating margin -€4,347
Depreciation +€15,444
Other operating charges +€896
Financial income +€10
Financial charges +€916
Taxes +€2
Result 2024 €8,129

Cash bridge derived

cash 2023 to 2024

Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.

From operations +€12,487
Investment +€243
Financing -€9,714
Cash 2023 €953
Net result for the year +€8,129
Receivables within one year -€43
Deferred charges and accrued income +€640
Trade debts -€277
Other debts +€4,038
Current investments +€243
Current portion of long-term debt -€9,714
Cash 2024 €3,968
Every line side by side 32 lines
Line Code 2023 2024 Change %
Total assets 20/58 €2,928 €5,103 +€2,176 +74.3%
Current assets 29/58 €2,928 €5,103 +€2,176 +74.3%
Amounts receivable within one year 40/41 €269 €312 +€43 +15.8%
Other amounts receivable 41 €269 €312 +€43 +15.8%
Current investments 50/53 €938 €695 -€243 -25.9%
Cash at bank and in hand 54/58 €953 €3,968 +€3,016 +316.6%
Deferred charges and accrued income 490/1 €768 €128 -€640 -83.3%
Total equity and liabilities 10/49 €2,928 €5,103 +€2,176 +74.3%
Equity 10/15 -€25,944 -€17,815 +€8,129 +31.3%
Contributions 10/11 €12,400 €12,400 = 0.0%
Reserves 13 €1,860 €1,860 = 0.0%
Non-distributable reserves 130/1 €1,860 €1,860 = 0.0%
Reserves not available under the articles 1311 €1,860 €1,860 = 0.0%
Profit (loss) carried forward 14 -€40,204 -€32,075 +€8,129 +20.2%
Amounts payable 17/49 €28,872 €22,918 -€5,953 -20.6%
Amounts payable within one year 42/48 €28,872 €22,918 -€5,953 -20.6%
Current portion of amounts payable after more than one year 42 €9,714 - -€9,714
Trade debts 44 €277 - -€277
Suppliers 440/4 €277 - -€277
Other amounts payable 47/48 €18,881 €22,918 +€4,038 +21.4%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €15,444 - -€15,444
Other operating charges 640/8 €1,151 €254 -€896 -77.9%
Gross operating margin 9900 €13,056 €8,709 -€4,347 -33.3%
Operating profit (loss) 9901 -€3,539 €8,454 +€11,993
Financial income 75/76B €23 €33 +€10 +42.0%
Recurring financial income 75 €23 €33 +€10 +42.0%
Financial charges 65/66B €1,273 €356 -€916 -72.0%
Recurring financial charges 65 €1,273 €356 -€916 -72.0%
Profit (loss) for the period before taxes 9903 -€4,788 €8,131 +€12,919
Income taxes 67/77 €4 €2 -€2 -40.3%
Profit (loss) for the period 9904 -€4,791 €8,129 +€12,921
Profit (loss) for the period to be appropriated 9905 -€4,791 €8,129 +€12,921

Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.