CARUSSON: 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.
CARUSSON
Largest movements
- Cash +€15
up €15 (+205%), from €7 to €23
mainly Debts after one year (+€10,000) and Trade debts (+€2,092)
- Debts after one year +€10,000
up €10,000 (+32.7%), from €30,580 to €40,580
- Other debts -€7,910
down €7,910 (-98.4%), from €8,037 to €127
- Profit (loss) carried forward -€4,167
down €4,167 (-7.3%), from -€56,785 to -€60,952
- Trade debts +€2,092
up €2,092 (+511%), from €410 to €2,502
- Gross operating margin -€2,801
down €2,801 (-253%), from -€1,108 to -€3,909
- Other operating charges -€1,313
down €1,313 (-85.9%), from €1,529 to €216
- Financial charges -€365
down €365 (-89.7%), from €407 to €42
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 | €842 | €857 | +€15 | +1.8% |
| Current assets | 29/58 | €842 | €857 | +€15 | +1.8% |
| Amounts receivable within one year | 40/41 | €835 | €835 | = | 0.0% |
| Other amounts receivable | 41 | €835 | €835 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €7 | €23 | +€15 | +205% |
| Total equity and liabilities | 10/49 | €842 | €857 | +€15 | +1.8% |
| Equity | 10/15 | -€38,185 | -€42,352 | -€4,167 | -10.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€56,785 | -€60,952 | -€4,167 | -7.3% |
| Amounts payable | 17/49 | €39,027 | €43,209 | +€4,182 | +10.7% |
| Amounts payable after more than one year | 17 | €30,580 | €40,580 | +€10,000 | +32.7% |
| Financial debts | 170/4 | €30,580 | €40,580 | +€10,000 | +32.7% |
| Amounts payable within one year | 42/48 | €8,447 | €2,629 | -€5,818 | -68.9% |
| Trade debts | 44 | €410 | €2,502 | +€2,092 | +511% |
| Suppliers | 440/4 | €410 | €2,502 | +€2,092 | +511% |
| Other amounts payable | 47/48 | €8,037 | €127 | -€7,910 | -98.4% |
| Other operating charges | 640/8 | €1,529 | €216 | -€1,313 | -85.9% |
| Gross operating margin | 9900 | -€1,108 | -€3,909 | -€2,801 | -253% |
| Operating profit (loss) | 9901 | -€2,637 | -€4,125 | -€1,488 | -56.4% |
| Financial charges | 65/66B | €407 | €42 | -€365 | -89.7% |
| Recurring financial charges | 65 | €407 | €42 | -€365 | -89.7% |
| Profit (loss) for the period before taxes | 9903 | -€3,045 | -€4,167 | -€1,123 | -36.9% |
| Profit (loss) for the period | 9904 | -€3,045 | -€4,167 | -€1,123 | -36.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,045 | -€4,167 | -€1,123 | -36.9% |
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 15 October 2026 via checked.be.