AD LINKS: 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.
AD LINKS
Largest movements
- Receivables within one year -€148
down €148 (-31.3%), from €473 to €325
of which Other amounts receivable: -€148
- Cash -€19
down €19 (-93.3%), from €20 to €1
mainly Net result for the year (-€3,827)
- Profit (loss) carried forward -€3,827
down €3,827 (-9.4%), from -€40,829 to -€44,656
- Debts after one year +€2,149
up €2,149 (+11.3%), from €19,075 to €21,224
- Trade debts +€1,011
up €1,011 (+409.3%), from €247 to €1,258
- Other debts +€500
new in 2023: €500
- Other operating charges +€2,119
new in 2023: €2,119
- Gross operating margin -€416
down €416 (-33.2%), from -€1,252 to -€1,669
- Financial charges -€29
down €29 (-42.1%), from €68 to €39
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
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 | €493 | €326 | -€167 | -33.9% |
| Current assets | 29/58 | €493 | €326 | -€167 | -33.9% |
| Amounts receivable within one year | 40/41 | €473 | €325 | -€148 | -31.3% |
| Trade receivables | 40 | €225 | €225 | = | 0.0% |
| Other amounts receivable | 41 | €248 | €100 | -€148 | -59.7% |
| Cash at bank and in hand | 54/58 | €20 | €1 | -€19 | -93.3% |
| Total equity and liabilities | 10/49 | €493 | €326 | -€167 | -33.9% |
| Equity | 10/15 | -€18,829 | -€22,656 | -€3,827 | -20.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€40,829 | -€44,656 | -€3,827 | -9.4% |
| Amounts payable | 17/49 | €19,322 | €22,982 | +€3,660 | +18.9% |
| Amounts payable after more than one year | 17 | €19,075 | €21,224 | +€2,149 | +11.3% |
| Other amounts payable | 178/9 | €19,075 | €21,224 | +€2,149 | +11.3% |
| Amounts payable within one year | 42/48 | €247 | €1,758 | +€1,511 | +611.7% |
| Trade debts | 44 | €247 | €1,258 | +€1,011 | +409.3% |
| Suppliers | 440/4 | €247 | €1,258 | +€1,011 | +409.3% |
| Other amounts payable | 47/48 | - | €500 | +€500 | |
| Other operating charges | 640/8 | - | €2,119 | +€2,119 | |
| Gross operating margin | 9900 | -€1,252 | -€1,669 | -€416 | -33.2% |
| Operating profit (loss) | 9901 | -€1,252 | -€3,788 | -€2,535 | -202.4% |
| Financial charges | 65/66B | €68 | €39 | -€29 | -42.1% |
| Recurring financial charges | 65 | €68 | €39 | -€29 | -42.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,320 | -€3,827 | -€2,507 | -189.9% |
| Profit (loss) for the period | 9904 | -€1,320 | -€3,827 | -€2,507 | -189.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,320 | -€3,827 | -€2,507 | -189.9% |
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 9 October 2026 via checked.be.