Carol'Or: 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.
Carol'Or
Largest movements
- Cash -€29,603
down €29,603 (-12.1%), from €245,408 to €215,804
mainly Accrued charges and deferred income (-€36,483) and Debts within one year (-€9,751)
- Accrued charges and deferred income -€36,483
down €36,483 (-100%), from €36,483 to €0
- Provisions +€9,945
up €9,945 (+47.5%), from €20,950 to €30,895
- Debts within one year -€9,751
down €9,751 (-5.0%), from €193,195 to €183,444
of which Trade debts: -€6,026
- Profit (loss) carried forward +€5,956
up €5,956 (+50.4%), from €11,825 to €17,781
- Gross operating margin -€37,484
down €37,484 (-52.8%), from €71,005 to €33,521
- Depreciation -€25,562
down €25,562 (-99.5%), from €25,682 to €120
- Staff costs -€6,992
down €6,992 (-29.4%), from €23,806 to €16,814
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 | €262,453 | €232,120 | -€30,333 | -11.6% |
| Fixed assets | 21/28 | €931 | €328 | -€603 | -64.8% |
| Tangible fixed assets | 22/27 | €802 | €199 | -€603 | -75.2% |
| Land and buildings | 22 | €0 | - | = | |
| Other tangible fixed assets | 26 | €802 | €199 | -€603 | -75.2% |
| Financial fixed assets | 28 | €129 | €129 | = | 0.0% |
| Current assets | 29/58 | €261,522 | €231,792 | -€29,730 | -11.4% |
| Amounts receivable within one year | 40/41 | €14,730 | €15,947 | +€1,217 | +8.3% |
| Trade receivables | 40 | €794 | €4,907 | +€4,113 | +518% |
| Other amounts receivable | 41 | €13,936 | €11,040 | -€2,896 | -20.8% |
| Cash at bank and in hand | 54/58 | €245,408 | €215,804 | -€29,603 | -12.1% |
| Deferred charges and accrued income | 490/1 | €1,385 | €40 | -€1,345 | -97.1% |
| Total equity and liabilities | 10/49 | €262,453 | €232,120 | -€30,333 | -11.6% |
| Equity | 10/15 | €11,825 | €17,781 | +€5,956 | +50.4% |
| Profit (loss) carried forward | 14 | €11,825 | €17,781 | +€5,956 | +50.4% |
| Investment grants | 15 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €20,950 | €30,895 | +€9,945 | +47.5% |
| Provisions for liabilities and charges | 160/5 | €950 | €895 | -€55 | -5.8% |
| Other liabilities and charges | 164/5 | €950 | €895 | -€55 | -5.8% |
| Amounts payable | 17/49 | €229,678 | €183,444 | -€46,234 | -20.1% |
| Amounts payable within one year | 42/48 | €193,195 | €183,444 | -€9,751 | -5.0% |
| Trade debts | 44 | €8,299 | €2,273 | -€6,026 | -72.6% |
| Suppliers | 440/4 | €8,299 | €2,273 | -€6,026 | -72.6% |
| Taxes, remuneration and social security | 45 | €2,026 | €2,664 | +€638 | +31.5% |
| Taxes | 450/3 | €17 | €0 | -€17 | -100% |
| Remuneration and social security | 454/9 | €2,009 | €2,664 | +€655 | +32.6% |
| Accrued charges and deferred income | 492/3 | €36,483 | €0 | -€36,483 | -100% |
| Turnover | 70 | €2 | €376 | +€374 | +20,789% |
| Membership fees, donations, legacies and grants | 73 | €88,585 | €51,013 | -€37,572 | -42.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €17,582 | €17,868 | +€287 | +1.6% |
| Remuneration, social security and pensions | 62 | €23,806 | €16,814 | -€6,992 | -29.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,682 | €120 | -€25,562 | -99.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€75 | €0 | +€75 | |
| Other operating charges | 640/8 | €219 | €0 | -€219 | -100% |
| Non-recurring operating charges | 66A | €660 | €483 | -€177 | -26.8% |
| Gross operating margin | 9900 | €71,005 | €33,521 | -€37,484 | -52.8% |
| Operating profit (loss) | 9901 | €664 | €6,159 | +€5,495 | +828% |
| Financial income | 75/76B | €12 | €281 | +€270 | +2,338% |
| Recurring financial income | 75 | €12 | €281 | +€270 | +2,338% |
| Financial charges | 65/66B | €453 | €400 | -€52 | -11.6% |
| Recurring financial charges | 65 | €453 | €400 | -€52 | -11.6% |
| Profit (loss) for the period before taxes | 9903 | €223 | €6,040 | +€5,817 | +2,608% |
| Income taxes | 67/77 | €3 | €84 | +€81 | +2,450% |
| Profit (loss) for the period | 9904 | €220 | €5,956 | +€5,736 | +2,610% |
| Profit (loss) for the period to be appropriated | 9905 | €220 | €5,956 | +€5,736 | +2,610% |
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 19 October 2026 via checked.be.