CARMAVER: 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.
CARMAVER
Largest movements
- Cash +€82,936
up €82,936 (+23.4%), from €354,380 to €437,316
mainly Net result for the year (+€41,497) and Receivables within one year (+€22,247)
- Receivables within one year -€22,247
down €22,247 (-81.8%), from €27,186 to €4,939
of which Trade receivables: -€23,502
- Reserves +€41,497
up €41,497 (+13.8%), from €299,647 to €341,144
of which Distributable reserves: +€48,010
- Other debts +€16,210
up €16,210 (+9.0%), from €180,362 to €196,572
- Trade debts +€5,819
up €5,819 (+349.7%), from €1,664 to €7,484
- Financial charges +€4,436
up €4,436 (+85.0%), from €5,218 to €9,653
- Financial income -€2,230
down €2,230 (-49.4%), from €4,509 to €2,280
- Gross operating margin +€793
up €793 (+1.2%), from €67,421 to €68,214
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 | €515,513 | €572,921 | +€57,408 | +11.1% |
| Fixed assets | 21/28 | €3,983 | €2,220 | -€1,763 | -44.3% |
| Tangible fixed assets | 22/27 | €3,983 | €2,220 | -€1,763 | -44.3% |
| Furniture and vehicles | 24 | €3,983 | €2,220 | -€1,763 | -44.3% |
| Current assets | 29/58 | €511,530 | €570,702 | +€59,172 | +11.6% |
| Amounts receivable within one year | 40/41 | €27,186 | €4,939 | -€22,247 | -81.8% |
| Trade receivables | 40 | €23,502 | €0 | -€23,502 | -100.0% |
| Other amounts receivable | 41 | €3,684 | €4,939 | +€1,255 | +34.1% |
| Current investments | 50/53 | €127,434 | €128,447 | +€1,013 | +0.8% |
| Cash at bank and in hand | 54/58 | €354,380 | €437,316 | +€82,936 | +23.4% |
| Deferred charges and accrued income | 490/1 | €2,530 | €0 | -€2,530 | -100.0% |
| Total equity and liabilities | 10/49 | €515,513 | €572,921 | +€57,408 | +11.1% |
| Equity | 10/15 | €318,247 | €359,744 | +€41,497 | +13.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €299,647 | €341,144 | +€41,497 | +13.8% |
| Non-distributable reserves | 130/1 | €6,906 | €0 | -€6,906 | -100.0% |
| Reserves not available under the articles | 1311 | €6,906 | €0 | -€6,906 | -100.0% |
| Tax-exempt reserves | 132 | €1,128 | €1,520 | +€392 | +34.8% |
| Distributable reserves | 133 | €291,614 | €339,624 | +€48,010 | +16.5% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €197,266 | €213,177 | +€15,911 | +8.1% |
| Amounts payable within one year | 42/48 | €196,347 | €213,177 | +€16,830 | +8.6% |
| Trade debts | 44 | €1,664 | €7,484 | +€5,819 | +349.7% |
| Suppliers | 440/4 | €1,664 | €7,484 | +€5,819 | +349.7% |
| Taxes, remuneration and social security | 45 | €14,321 | €9,122 | -€5,199 | -36.3% |
| Taxes | 450/3 | €14,321 | €9,122 | -€5,199 | -36.3% |
| Other amounts payable | 47/48 | €180,362 | €196,572 | +€16,210 | +9.0% |
| Accrued charges and deferred income | 492/3 | €919 | €0 | -€919 | -100.0% |
| Non-recurring operating income | 76A | €96 | €0 | -€96 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,429 | €1,763 | +€334 | +23.4% |
| Other operating charges | 640/8 | €1,379 | €1,464 | +€85 | +6.2% |
| Gross operating margin | 9900 | €67,421 | €68,214 | +€793 | +1.2% |
| Operating profit (loss) | 9901 | €64,612 | €64,987 | +€374 | +0.6% |
| Financial income | 75/76B | €4,509 | €2,280 | -€2,230 | -49.4% |
| Recurring financial income | 75 | €4,509 | €2,280 | -€2,230 | -49.4% |
| Financial charges | 65/66B | €5,218 | €9,653 | +€4,436 | +85.0% |
| Recurring financial charges | 65 | €5,218 | €9,653 | +€4,436 | +85.0% |
| Profit (loss) for the period before taxes | 9903 | €63,904 | €57,614 | -€6,291 | -9.8% |
| Income taxes | 67/77 | €16,269 | €16,117 | -€152 | -0.9% |
| Profit (loss) for the period | 9904 | €47,635 | €41,497 | -€6,139 | -12.9% |
| Transfer to tax-exempt reserves | 689 | €321 | €392 | +€72 | +22.4% |
| Profit (loss) for the period to be appropriated | 9905 | €47,315 | €41,104 | -€6,210 | -13.1% |
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 5 October 2026 via checked.be.