CARRON: 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.
CARRON
Largest movements
- Receivables within one year -€97,521
down €97,521 (-100.0%), from €97,521 to €0
- Tangible fixed assets -€32,478
down €32,478 (-8.5%), from €381,185 to €348,707
of which Plant, machinery and equipment: -€18,227
- Profit (loss) carried forward -€47,605
new in 2023: -€47,605
- Other debts -€33,719
down €33,719 (-70.8%), from €47,617 to €13,899
- Trade debts -€18,023
down €18,023 (-94.4%), from €19,084 to €1,061
- Tax, wage and social debts -€16,146
down €16,146 (-100.0%), from €16,146 to €0
- Current portion of long-term debt -€14,590
down €14,590 (-100.0%), from €14,590 to €0
- Gross operating margin +€29,707
up €29,707 (+72.7%), from -€40,860 to -€11,153
- Other operating charges +€3,205
up €3,205 (+1041.0%), from €308 to €3,513
- Financial charges -€1,005
down €1,005 (-68.6%), from €1,466 to €461
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 | €480,021 | €349,868 | -€130,153 | -27.1% |
| Fixed assets | 21/28 | €381,435 | €348,957 | -€32,478 | -8.5% |
| Tangible fixed assets | 22/27 | €381,185 | €348,707 | -€32,478 | -8.5% |
| Land and buildings | 22 | €309,986 | €295,735 | -€14,250 | -4.6% |
| Plant, machinery and equipment | 23 | €71,199 | €52,972 | -€18,227 | -25.6% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €98,587 | €911 | -€97,675 | -99.1% |
| Amounts receivable within one year | 40/41 | €97,521 | €0 | -€97,521 | -100.0% |
| Other amounts receivable | 41 | €97,521 | €0 | -€97,521 | -100.0% |
| Cash at bank and in hand | 54/58 | €1,066 | €911 | -€155 | -14.5% |
| Total equity and liabilities | 10/49 | €480,021 | €349,868 | -€130,153 | -27.1% |
| Equity | 10/15 | €108,917 | €61,312 | -€47,605 | -43.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €88,917 | €88,917 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,727 | €12,727 | = | 0.0% |
| Reserves not available under the articles | 1311 | €12,727 | €12,727 | = | 0.0% |
| Distributable reserves | 133 | €76,190 | €76,190 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€47,605 | -€47,605 | |
| Amounts payable | 17/49 | €371,105 | €288,556 | -€82,548 | -22.2% |
| Amounts payable after more than one year | 17 | €273,597 | €273,597 | = | 0.0% |
| Financial debts | 170/4 | €258,597 | €258,597 | = | 0.0% |
| Other amounts payable | 178/9 | €15,000 | €15,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €97,438 | €14,960 | -€82,478 | -84.6% |
| Current portion of amounts payable after more than one year | 42 | €14,590 | €0 | -€14,590 | -100.0% |
| Trade debts | 44 | €19,084 | €1,061 | -€18,023 | -94.4% |
| Suppliers | 440/4 | €19,084 | €1,061 | -€18,023 | -94.4% |
| Taxes, remuneration and social security | 45 | €16,146 | €0 | -€16,146 | -100.0% |
| Taxes | 450/3 | €16,146 | €0 | -€16,146 | -100.0% |
| Other amounts payable | 47/48 | €47,617 | €13,899 | -€33,719 | -70.8% |
| Accrued charges and deferred income | 492/3 | €70 | €0 | -€70 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,478 | €32,478 | -€0 | 0.0% |
| Other operating charges | 640/8 | €308 | €3,513 | +€3,205 | +1041.0% |
| Gross operating margin | 9900 | -€40,860 | -€11,153 | +€29,707 | +72.7% |
| Operating profit (loss) | 9901 | -€73,646 | -€47,144 | +€26,502 | +36.0% |
| Financial charges | 65/66B | €1,466 | €461 | -€1,005 | -68.6% |
| Recurring financial charges | 65 | €1,466 | €461 | -€1,005 | -68.6% |
| Profit (loss) for the period before taxes | 9903 | -€75,112 | -€47,605 | +€27,507 | +36.6% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€75,112 | -€47,605 | +€27,507 | +36.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€75,112 | -€47,605 | +€27,507 | +36.6% |
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 29 September 2026 via checked.be.