CARMIE: 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.
CARMIE
Largest movements
- Receivables within one year +€35,922
up €35,922 (+58.9%), from €61,024 to €96,947
of which Other amounts receivable: +€35,657
- Tangible fixed assets -€5,820
down €5,820 (-99.1%), from €5,872 to €51
- Deferred charges and accrued income -€4,283
no longer reported in 2022 (was €4,283)
- Cash +€2,005
up €2,005 (+11.5%), from €17,501 to €19,506
mainly Net result for the year (+€33,054) and Tax, wage and social debts (+€7,087)
- Profit (loss) carried forward +€33,054
up €33,054 (+52.8%), from €62,573 to €95,627
- Accrued charges and deferred income -€10,319
no longer reported in 2022 (was €10,319)
- Tax, wage and social debts +€7,087
up €7,087 (+66.8%), from €10,609 to €17,695
- Debts after one year -€2,416
down €2,416 (-40.7%), from €5,936 to €3,520
- Trade debts +€1,741
up €1,741 (+12.2%), from €14,218 to €15,959
- Gross operating margin +€26,167
up €26,167 (+92.7%), from €28,224 to €54,391
- Taxes +€7,832
up €7,832 (+127.8%), from €6,129 to €13,961
- Other operating charges +€6,316
up €6,316 (+11505.3%), from €55 to €6,371
- Financial income +€1,673
up €1,673 (+48.3%), from €3,463 to €5,136
- Depreciation -€1,553
down €1,553 (-73.3%), from €2,119 to €565
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €119,486 | €148,413 | +€28,927 | +24.2% |
| Fixed assets | 21/28 | €6,547 | €726 | -€5,820 | -88.9% |
| Tangible fixed assets | 22/27 | €5,872 | €51 | -€5,820 | -99.1% |
| Furniture and vehicles | 24 | €5,872 | €51 | -€5,820 | -99.1% |
| Financial fixed assets | 28 | €675 | €675 | = | 0.0% |
| Current assets | 29/58 | €112,939 | €147,686 | +€34,747 | +30.8% |
| Stocks and contracts in progress | 3 | €30,131 | €31,234 | +€1,103 | +3.7% |
| Stocks | 30/36 | €30,131 | €31,234 | +€1,103 | +3.7% |
| Amounts receivable within one year | 40/41 | €61,024 | €96,947 | +€35,922 | +58.9% |
| Trade receivables | 40 | €1,576 | €1,841 | +€265 | +16.8% |
| Other amounts receivable | 41 | €59,448 | €95,105 | +€35,657 | +60.0% |
| Cash at bank and in hand | 54/58 | €17,501 | €19,506 | +€2,005 | +11.5% |
| Deferred charges and accrued income | 490/1 | €4,283 | - | -€4,283 | |
| Total equity and liabilities | 10/49 | €119,486 | €148,413 | +€28,927 | +24.2% |
| Equity | 10/15 | €70,633 | €103,687 | +€33,054 | +46.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 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 | €62,573 | €95,627 | +€33,054 | +52.8% |
| Amounts payable | 17/49 | €48,853 | €44,726 | -€4,127 | -8.4% |
| Amounts payable after more than one year | 17 | €5,936 | €3,520 | -€2,416 | -40.7% |
| Financial debts | 170/4 | €5,936 | €3,520 | -€2,416 | -40.7% |
| Amounts payable within one year | 42/48 | €32,598 | €41,205 | +€8,608 | +26.4% |
| Current portion of amounts payable after more than one year | 42 | €2,361 | €2,416 | +€55 | +2.3% |
| Financial debts | 43 | €5,410 | €5,134 | -€276 | -5.1% |
| Credit institutions | 430/8 | €5,410 | €5,134 | -€276 | -5.1% |
| Trade debts | 44 | €14,218 | €15,959 | +€1,741 | +12.2% |
| Suppliers | 440/4 | €14,218 | €15,959 | +€1,741 | +12.2% |
| Taxes, remuneration and social security | 45 | €10,609 | €17,695 | +€7,087 | +66.8% |
| Taxes | 450/3 | €10,609 | €17,695 | +€7,087 | +66.8% |
| Accrued charges and deferred income | 492/3 | €10,319 | - | -€10,319 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,119 | €565 | -€1,553 | -73.3% |
| Other operating charges | 640/8 | €55 | €6,371 | +€6,316 | +11505.3% |
| Gross operating margin | 9900 | €28,224 | €54,391 | +€26,167 | +92.7% |
| Operating profit (loss) | 9901 | €26,050 | €47,454 | +€21,404 | +82.2% |
| Financial income | 75/76B | €3,463 | €5,136 | +€1,673 | +48.3% |
| Recurring financial income | 75 | €3,463 | €5,136 | +€1,673 | +48.3% |
| Financial charges | 65/66B | €5,870 | €5,575 | -€295 | -5.0% |
| Recurring financial charges | 65 | €5,870 | €5,575 | -€295 | -5.0% |
| Profit (loss) for the period before taxes | 9903 | €23,643 | €47,015 | +€23,372 | +98.9% |
| Income taxes | 67/77 | €6,129 | €13,961 | +€7,832 | +127.8% |
| Profit (loss) for the period | 9904 | €17,514 | €33,054 | +€15,540 | +88.7% |
| Profit (loss) for the period to be appropriated | 9905 | €17,514 | €33,054 | +€15,540 | +88.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.