The determination of the profit carryforward is the first item for the new fiscal year. After completing an annual balance, the distributions are calculated. The remaining amount is recognized as a profit carryforward, which may well be a loss, and as the basis for the new financial year.
In the case of a negative sign, ie, losses, one speaks rather of the loss. The addition to the success of the new year corresponds to the annual financial statements for the next year or the accounting period. It is an element and, so to speak, its starting point.