CAROLI: 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.
CAROLI
Largest movements
- Tangible fixed assets -€8,717
down €8,717 (-29.0%), from €30,034 to €21,317
of which Furniture and vehicles: -€7,175
- Cash -€6,042
down €6,042 (-81.2%), from €7,438 to €1,395
mainly Net result for the year (-€25,950) and Tax, wage and social debts (-€1,079)
- Receivables within one year -€1,723
down €1,723 (-36.8%), from €4,676 to €2,953
of which Other amounts receivable: -€2,801
- Profit (loss) carried forward -€25,950
down €25,950 (-31.4%), from €82,540 to €56,590
- Trade debts +€10,173
new in 2023: €10,173
- Other debts +€1,826
up €1,826 (+6.9%), from €26,650 to €28,476
- Gross operating margin -€39,993
down €39,993, from €27,196 to -€12,797
- Other operating charges -€2,982
down €2,982 (-51.6%), from €5,774 to €2,792
- Taxes -€2,546
down €2,546 (-100.0%), from €2,546 to €0
- Depreciation -€1,227
down €1,227 (-15.2%), from €8,087 to €6,859
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 | €154,048 | €138,986 | -€15,062 | -9.8% |
| Fixed assets | 21/28 | €134,154 | €125,437 | -€8,717 | -6.5% |
| Tangible fixed assets | 22/27 | €30,034 | €21,317 | -€8,717 | -29.0% |
| Plant, machinery and equipment | 23 | €22,281 | €20,739 | -€1,541 | -6.9% |
| Furniture and vehicles | 24 | €7,753 | €578 | -€7,175 | -92.5% |
| Financial fixed assets | 28 | €104,120 | €104,120 | = | 0.0% |
| Current assets | 29/58 | €19,894 | €13,549 | -€6,346 | -31.9% |
| Stocks and contracts in progress | 3 | €7,531 | €8,262 | +€731 | +9.7% |
| Stocks | 30/36 | €7,531 | €8,262 | +€731 | +9.7% |
| Amounts receivable within one year | 40/41 | €4,676 | €2,953 | -€1,723 | -36.8% |
| Trade receivables | 40 | €1,875 | €2,953 | +€1,078 | +57.5% |
| Other amounts receivable | 41 | €2,801 | - | -€2,801 | |
| Cash at bank and in hand | 54/58 | €7,438 | €1,395 | -€6,042 | -81.2% |
| Deferred charges and accrued income | 490/1 | €250 | €939 | +€689 | +275.7% |
| Total equity and liabilities | 10/49 | €154,048 | €138,986 | -€15,062 | -9.8% |
| Equity | 10/15 | €121,000 | €95,050 | -€25,950 | -21.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €19,860 | €19,860 | = | 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% |
| Distributable reserves | 133 | €18,000 | €18,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €82,540 | €56,590 | -€25,950 | -31.4% |
| Amounts payable | 17/49 | €33,049 | €43,936 | +€10,887 | +32.9% |
| Amounts payable within one year | 42/48 | €32,177 | €43,097 | +€10,920 | +33.9% |
| Trade debts | 44 | - | €10,173 | +€10,173 | |
| Suppliers | 440/4 | - | €10,173 | +€10,173 | |
| Taxes, remuneration and social security | 45 | €5,527 | €4,448 | -€1,079 | -19.5% |
| Taxes | 450/3 | €5,401 | €4,173 | -€1,228 | -22.7% |
| Remuneration and social security | 454/9 | €126 | €274 | +€149 | +118.2% |
| Other amounts payable | 47/48 | €26,650 | €28,476 | +€1,826 | +6.9% |
| Accrued charges and deferred income | 492/3 | €872 | €839 | -€33 | -3.7% |
| Remuneration, social security and pensions | 62 | €3,046 | €2,992 | -€54 | -1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,087 | €6,859 | -€1,227 | -15.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3 | €1 | -€2 | -69.8% |
| Other operating charges | 640/8 | €5,774 | €2,792 | -€2,982 | -51.6% |
| Gross operating margin | 9900 | €27,196 | -€12,797 | -€39,993 | |
| Operating profit (loss) | 9901 | €10,285 | -€25,442 | -€35,727 | |
| Financial income | 75/76B | €14 | €0 | -€14 | -99.7% |
| Recurring financial income | 75 | €14 | €0 | -€14 | -99.7% |
| Financial charges | 65/66B | €594 | €508 | -€87 | -14.6% |
| Recurring financial charges | 65 | €594 | €508 | -€87 | -14.6% |
| Profit (loss) for the period before taxes | 9903 | €9,705 | -€25,950 | -€35,655 | |
| Income taxes | 67/77 | €2,546 | €0 | -€2,546 | -100.0% |
| Profit (loss) for the period | 9904 | €7,159 | -€25,950 | -€33,109 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,159 | -€25,950 | -€33,109 |
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 6 October 2026 via checked.be.