A-TSC: what changed
Two fiscal 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-TSC
Largest movements
- Receivables within one year +€9,026
up €9,026 (+35.0%), from €25,770 to €34,796
of which Other amounts receivable: +€8,503
- Tangible fixed assets +€1,225
new in 2023: €1,225
- Reserves +€7,391
up €7,391 (+91.4%), from €8,083 to €15,474
of which Distributable reserves: +€7,391
- Tax, wage and social debts +€2,674
up €2,674 (+4279.3%), from €62 to €2,736
- Trade debts +€881
up €881 (+245.8%), from €358 to €1,239
- Short-term financial debts -€694
down €694 (-14.6%), from €4,766 to €4,072
- Gross operating margin +€5,789
up €5,789 (+191.1%), from €3,029 to €8,818
- Financial charges +€288
up €288 (+51.1%), from €564 to €851
- Other operating charges +€113
up €113 (+25.1%), from €450 to €562
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.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €25,770 | €36,021 | +€10,251 | +39.8% |
| Fixed assets | 21/28 | - | €1,225 | +€1,225 | |
| Tangible fixed assets | 22/27 | - | €1,225 | +€1,225 | |
| Plant, machinery and equipment | 23 | - | €1,225 | +€1,225 | |
| Current assets | 29/58 | €25,770 | €34,796 | +€9,026 | +35.0% |
| Amounts receivable within one year | 40/41 | €25,770 | €34,796 | +€9,026 | +35.0% |
| Trade receivables | 40 | €19,544 | €20,067 | +€523 | +2.7% |
| Other amounts receivable | 41 | €6,226 | €14,729 | +€8,503 | +136.6% |
| Total equity and liabilities | 10/49 | €25,770 | €36,021 | +€10,251 | +39.8% |
| Equity | 10/15 | €20,583 | €27,974 | +€7,391 | +35.9% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €8,083 | €15,474 | +€7,391 | +91.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €6,223 | €13,614 | +€7,391 | +118.8% |
| Amounts payable | 17/49 | €5,187 | €8,047 | +€2,860 | +55.1% |
| Amounts payable within one year | 42/48 | €5,187 | €8,047 | +€2,860 | +55.1% |
| Financial debts | 43 | €4,766 | €4,072 | -€694 | -14.6% |
| Credit institutions | 430/8 | €4,766 | €4,072 | -€694 | -14.6% |
| Trade debts | 44 | €358 | €1,239 | +€881 | +245.8% |
| Suppliers | 440/4 | €358 | €1,239 | +€881 | +245.8% |
| Taxes, remuneration and social security | 45 | €62 | €2,736 | +€2,674 | +4279.3% |
| Taxes | 450/3 | €62 | €2,736 | +€2,674 | +4279.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €14 | +€14 | |
| Other operating charges | 640/8 | €450 | €562 | +€113 | +25.1% |
| Gross operating margin | 9900 | €3,029 | €8,818 | +€5,789 | +191.1% |
| Operating profit (loss) | 9901 | €2,580 | €8,243 | +€5,663 | +219.5% |
| Financial charges | 65/66B | €564 | €851 | +€288 | +51.1% |
| Recurring financial charges | 65 | €564 | €851 | +€288 | +51.1% |
| Profit (loss) for the period before taxes | 9903 | €2,016 | €7,391 | +€5,375 | +266.6% |
| Profit (loss) for the period | 9904 | €2,016 | €7,391 | +€5,375 | +266.6% |
| Profit (loss) for the period to be appropriated | 9905 | €2,016 | €7,391 | +€5,375 | +266.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.