KARAZZI: 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.
KARAZZI
Largest movements
- Receivables within one year -€11,674
down €11,674 (-43.9%), from €26,577 to €14,903
of which Trade receivables: -€10,780
- Cash +€8,831
up €8,831 (+140%), from €6,329 to €15,160
mainly Receivables within one year (+€11,674) and Net result for the year (+€9,708)
- Tangible fixed assets -€2,807
down €2,807 (-24.5%), from €11,441 to €8,634
of which Leasing and similar rights: -€4,575
- Trade debts -€11,659
no longer reported in 2023 (was €11,659)
- Profit (loss) carried forward +€9,708
up €9,708 (+94.4%), from €10,283 to €19,991
- Debts after one year -€4,376
down €4,376 (-79.0%), from €5,542 to €1,166
- Tax, wage and social debts +€3,348
up €3,348 (+201%), from €1,663 to €5,011
- Other debts -€3,042
down €3,042 (-48.7%), from €6,251 to €3,209
- Gross operating margin +€5,395
up €5,395 (+35.9%), from €15,037 to €20,432
- Taxes +€1,685
up €1,685 (+101%), from €1,663 to €3,348
- Financial charges -€818
down €818 (-55.0%), from €1,487 to €669
- Depreciation +€332
up €332 (+6.4%), from €5,161 to €5,493
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 | €44,347 | €38,753 | -€5,594 | -12.6% |
| Fixed assets | 21/28 | €11,441 | €8,634 | -€2,807 | -24.5% |
| Tangible fixed assets | 22/27 | €11,441 | €8,634 | -€2,807 | -24.5% |
| Plant, machinery and equipment | 23 | - | €2,435 | +€2,435 | |
| Furniture and vehicles | 24 | €1,414 | €747 | -€667 | -47.2% |
| Leasing and similar rights | 25 | €10,027 | €5,452 | -€4,575 | -45.6% |
| Current assets | 29/58 | €32,905 | €30,119 | -€2,786 | -8.5% |
| Amounts receivable within one year | 40/41 | €26,577 | €14,903 | -€11,674 | -43.9% |
| Trade receivables | 40 | €23,558 | €12,778 | -€10,780 | -45.8% |
| Other amounts receivable | 41 | €3,019 | €2,125 | -€894 | -29.6% |
| Cash at bank and in hand | 54/58 | €6,329 | €15,160 | +€8,831 | +140% |
| Deferred charges and accrued income | 490/1 | - | €56 | +€56 | |
| Total equity and liabilities | 10/49 | €44,347 | €38,753 | -€5,594 | -12.6% |
| Equity | 10/15 | €15,283 | €24,991 | +€9,708 | +63.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,283 | €19,991 | +€9,708 | +94.4% |
| Amounts payable | 17/49 | €29,063 | €13,762 | -€15,301 | -52.6% |
| Amounts payable after more than one year | 17 | €5,542 | €1,166 | -€4,376 | -79.0% |
| Financial debts | 170/4 | €5,542 | €1,166 | -€4,376 | -79.0% |
| Amounts payable within one year | 42/48 | €23,522 | €12,596 | -€10,926 | -46.4% |
| Current portion of amounts payable after more than one year | 42 | €3,949 | €4,376 | +€427 | +10.8% |
| Trade debts | 44 | €11,659 | - | -€11,659 | |
| Suppliers | 440/4 | €11,659 | - | -€11,659 | |
| Taxes, remuneration and social security | 45 | €1,663 | €5,011 | +€3,348 | +201% |
| Taxes | 450/3 | €1,663 | €5,011 | +€3,348 | +201% |
| Other amounts payable | 47/48 | €6,251 | €3,209 | -€3,042 | -48.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,161 | €5,493 | +€332 | +6.4% |
| Other operating charges | 640/8 | €1,156 | €1,214 | +€58 | +5.0% |
| Gross operating margin | 9900 | €15,037 | €20,432 | +€5,395 | +35.9% |
| Operating profit (loss) | 9901 | €8,720 | €13,725 | +€5,005 | +57.4% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,487 | €669 | -€818 | -55.0% |
| Recurring financial charges | 65 | €1,487 | €669 | -€818 | -55.0% |
| Profit (loss) for the period before taxes | 9903 | €7,234 | €13,056 | +€5,822 | +80.5% |
| Income taxes | 67/77 | €1,663 | €3,348 | +€1,685 | +101% |
| Profit (loss) for the period | 9904 | €5,571 | €9,708 | +€4,137 | +74.3% |
| Profit (loss) for the period to be appropriated | 9905 | €5,571 | €9,708 | +€4,137 | +74.3% |
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 20 October 2026 via checked.be.