A à Z: 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.
A à Z
Largest movements
- Cash +€9,262
up €9,262 (+740%), from €1,251 to €10,513
mainly Other debts (+€14,163) and Tax, wage and social debts (+€4,839)
- Stocks and contracts +€8,400
up €8,400 (+223%), from €3,766 to €12,166
- Deferred charges and accrued income -€1,571
no longer reported in 2023 (was €1,571)
- Receivables within one year +€749
new in 2023: €749
- Other debts +€14,163
up €14,163 (+58.7%), from €24,144 to €38,307
- Profit (loss) carried forward -€6,015
down €6,015 (-13.7%), from -€43,928 to -€49,942
- Tax, wage and social debts +€4,839
up €4,839 (+108%), from €4,486 to €9,325
of which Remuneration and social security: +€7,550
- Trade debts +€3,852
up €3,852 (+103%), from €3,736 to €7,589
- Purchases and services +€8,500
up €8,500 (+18.4%), from €46,274 to €54,774
- Gross operating margin -€4,899
down €4,899 (-4,721%), from -€104 to -€5,003
- Turnover -€4,800
down €4,800 (-10.4%), from €46,170 to €41,370
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 | €7,030 | €23,870 | +€16,840 | +240% |
| Fixed assets | 21/28 | €442 | €442 | = | 0.0% |
| Financial fixed assets | 28 | €442 | €442 | = | 0.0% |
| Current assets | 29/58 | €6,588 | €23,428 | +€16,840 | +256% |
| Stocks and contracts in progress | 3 | €3,766 | €12,166 | +€8,400 | +223% |
| Stocks | 30/36 | €3,766 | €12,166 | +€8,400 | +223% |
| Amounts receivable within one year | 40/41 | - | €749 | +€749 | |
| Other amounts receivable | 41 | - | €749 | +€749 | |
| Cash at bank and in hand | 54/58 | €1,251 | €10,513 | +€9,262 | +740% |
| Deferred charges and accrued income | 490/1 | €1,571 | - | -€1,571 | |
| Total equity and liabilities | 10/49 | €7,030 | €23,870 | +€16,840 | +240% |
| Equity | 10/15 | -€25,336 | -€31,350 | -€6,015 | -23.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€43,928 | -€49,942 | -€6,015 | -13.7% |
| Amounts payable | 17/49 | €32,366 | €55,221 | +€22,855 | +70.6% |
| Amounts payable within one year | 42/48 | €32,366 | €55,221 | +€22,855 | +70.6% |
| Trade debts | 44 | €3,736 | €7,589 | +€3,852 | +103% |
| Suppliers | 440/4 | €3,736 | €7,589 | +€3,852 | +103% |
| Taxes, remuneration and social security | 45 | €4,486 | €9,325 | +€4,839 | +108% |
| Taxes | 450/3 | €2,711 | - | -€2,711 | |
| Remuneration and social security | 454/9 | €1,775 | €9,325 | +€7,550 | +425% |
| Other amounts payable | 47/48 | €24,144 | €38,307 | +€14,163 | +58.7% |
| Turnover | 70 | €46,170 | €41,370 | -€4,800 | -10.4% |
| Non-recurring operating income | 76A | - | €8,400 | +€8,400 | |
| Goods, raw materials, services and sundry goods | 60/61 | €46,274 | €54,774 | +€8,500 | +18.4% |
| Other operating charges | 640/8 | €894 | €970 | +€77 | +8.6% |
| Gross operating margin | 9900 | -€104 | -€5,003 | -€4,899 | -4,721% |
| Operating profit (loss) | 9901 | -€997 | -€5,974 | -€4,976 | -499% |
| Financial income | 75/76B | - | €165 | +€165 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Non-recurring financial income | 76B | - | €165 | +€165 | |
| Financial charges | 65/66B | €149 | €161 | +€12 | +7.9% |
| Recurring financial charges | 65 | €149 | €161 | +€12 | +7.9% |
| Profit (loss) for the period before taxes | 9903 | -€1,146 | -€5,969 | -€4,823 | -421% |
| Income taxes | 67/77 | - | €46 | +€46 | |
| Profit (loss) for the period | 9904 | -€1,146 | -€6,015 | -€4,868 | -425% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,146 | -€6,015 | -€4,868 | -425% |
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 21 October 2026 via checked.be.