LA CARRETTA: 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.
LA CARRETTA
Largest movements
- Receivables within one year +€9,533
up €9,533 (+27.0%), from €35,310 to €44,843
of which Other amounts receivable: +€5,788
- Stocks and contracts +€1,037
up €1,037 (+123%), from €842 to €1,879
- Profit (loss) carried forward +€10,187
up €10,187 (+297%), from €3,426 to €13,612
- Trade debts +€1,746
up €1,746 (+16.0%), from €10,911 to €12,657
- Tax, wage and social debts -€1,480
down €1,480 (-22.1%), from €6,708 to €5,228
of which Taxes: -€1,072
- Gross operating margin +€13,562
up €13,562 (+76.6%), from €17,713 to €31,275
- Staff costs -€2,186
down €2,186 (-11.6%), from €18,889 to €16,703
- Financial charges -€1,976
down €1,976 (-56.5%), from €3,497 to €1,521
of which Non-recurring financial charges: -€2,355
- Taxes +€1,008
up €1,008 (+366%), from €275 to €1,284
- Other operating charges +€855
up €855 (+85.5%), from €1,000 to €1,855
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 | €45,472 | €55,957 | +€10,485 | +23.1% |
| Fixed assets | 21/28 | €3,470 | €3,480 | +€10 | +0.3% |
| Tangible fixed assets | 22/27 | €3,410 | €3,420 | +€10 | +0.3% |
| Plant, machinery and equipment | 23 | €1,394 | €2,591 | +€1,198 | +85.9% |
| Furniture and vehicles | 24 | €2,017 | €829 | -€1,188 | -58.9% |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €42,002 | €52,477 | +€10,476 | +24.9% |
| Stocks and contracts in progress | 3 | €842 | €1,879 | +€1,037 | +123% |
| Stocks | 30/36 | €842 | €1,879 | +€1,037 | +123% |
| Amounts receivable within one year | 40/41 | €35,310 | €44,843 | +€9,533 | +27.0% |
| Trade receivables | 40 | - | €3,745 | +€3,745 | |
| Other amounts receivable | 41 | €35,310 | €41,098 | +€5,788 | +16.4% |
| Cash at bank and in hand | 54/58 | €2,963 | €2,954 | -€9 | -0.3% |
| Deferred charges and accrued income | 490/1 | €2,887 | €2,801 | -€85 | -3.0% |
| Total equity and liabilities | 10/49 | €45,472 | €55,957 | +€10,485 | +23.1% |
| Equity | 10/15 | €25,888 | €36,075 | +€10,187 | +39.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €16,263 | €16,263 | = | 0.0% |
| Non-distributable reserves | 130/1 | €845 | €845 | = | 0.0% |
| Reserves not available under the articles | 1311 | €845 | €845 | = | 0.0% |
| Distributable reserves | 133 | €15,418 | €15,418 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,426 | €13,612 | +€10,187 | +297% |
| Amounts payable | 17/49 | €19,584 | €19,882 | +€299 | +1.5% |
| Amounts payable within one year | 42/48 | €19,584 | €19,882 | +€299 | +1.5% |
| Financial debts | 43 | €1,964 | €1,997 | +€33 | +1.7% |
| Credit institutions | 430/8 | €1,964 | €1,997 | +€33 | +1.7% |
| Trade debts | 44 | €10,911 | €12,657 | +€1,746 | +16.0% |
| Suppliers | 440/4 | €10,911 | €12,657 | +€1,746 | +16.0% |
| Taxes, remuneration and social security | 45 | €6,708 | €5,228 | -€1,480 | -22.1% |
| Taxes | 450/3 | €4,076 | €3,004 | -€1,072 | -26.3% |
| Remuneration and social security | 454/9 | €2,632 | €2,225 | -€408 | -15.5% |
| Remuneration, social security and pensions | 62 | €18,889 | €16,703 | -€2,186 | -11.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,283 | €1,924 | +€641 | +50.0% |
| Other operating charges | 640/8 | €1,000 | €1,855 | +€855 | +85.5% |
| Non-recurring operating charges | 66A | €3,156 | -€124 | -€3,280 | |
| Gross operating margin | 9900 | €17,713 | €31,275 | +€13,562 | +76.6% |
| Operating profit (loss) | 9901 | -€6,615 | €10,917 | +€17,531 | |
| Financial income | 75/76B | €2,296 | €2,074 | -€222 | -9.7% |
| Recurring financial income | 75 | €2,296 | €2,074 | -€222 | -9.7% |
| Financial charges | 65/66B | €3,497 | €1,521 | -€1,976 | -56.5% |
| Recurring financial charges | 65 | €1,142 | €1,521 | +€379 | +33.1% |
| Non-recurring financial charges | 66B | €2,355 | - | -€2,355 | |
| Profit (loss) for the period before taxes | 9903 | -€7,816 | €11,470 | +€19,286 | |
| Income taxes | 67/77 | €275 | €1,284 | +€1,008 | +366% |
| Profit (loss) for the period | 9904 | -€8,091 | €10,187 | +€18,278 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,091 | €10,187 | +€18,278 |
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 17 October 2026 via checked.be.