ALL STARS CONSTRUCT: 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.
ALL STARS CONSTRUCT
Largest movements
- Tangible fixed assets +€13,464
new in 2023: €13,464
of which Plant, machinery and equipment: +€6,922
- Receivables within one year +€5,086
new in 2023: €5,086
- Cash -€1,308
down €1,308 (-26.2%), from €5,000 to €3,692
mainly Investment in fixed assets (net) (-€16,830) and Receivables within one year (-€5,086)
- Profit (loss) carried forward +€12,289
up €12,289, from -€1,664 to €10,625
- Tax, wage and social debts +€5,130
new in 2023: €5,130
- Gross operating margin +€21,318
up €21,318, from -€1,664 to €19,654
- Depreciation +€3,366
new in 2023: €3,366
- Taxes +€3,000
new in 2023: €3,000
- Other operating charges +€881
new in 2023: €881
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 | €5,000 | €22,242 | +€17,242 | +345% |
| Fixed assets | 21/28 | - | €13,464 | +€13,464 | |
| Tangible fixed assets | 22/27 | - | €13,464 | +€13,464 | |
| Plant, machinery and equipment | 23 | - | €6,922 | +€6,922 | |
| Furniture and vehicles | 24 | - | €6,542 | +€6,542 | |
| Current assets | 29/58 | €5,000 | €8,778 | +€3,778 | +75.6% |
| Amounts receivable within one year | 40/41 | - | €5,086 | +€5,086 | |
| Trade receivables | 40 | - | €5,086 | +€5,086 | |
| Cash at bank and in hand | 54/58 | €5,000 | €3,692 | -€1,308 | -26.2% |
| Total equity and liabilities | 10/49 | €5,000 | €22,242 | +€17,242 | +345% |
| Equity | 10/15 | €3,336 | €15,625 | +€12,289 | +368% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,664 | €10,625 | +€12,289 | |
| Amounts payable | 17/49 | €1,664 | €6,617 | +€4,953 | +298% |
| Amounts payable within one year | 42/48 | €1,664 | €6,617 | +€4,953 | +298% |
| Trade debts | 44 | €1,664 | €1,487 | -€177 | -10.6% |
| Suppliers | 440/4 | €1,664 | €1,487 | -€177 | -10.6% |
| Taxes, remuneration and social security | 45 | - | €5,130 | +€5,130 | |
| Taxes | 450/3 | - | €5,130 | +€5,130 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €3,366 | +€3,366 | |
| Other operating charges | 640/8 | - | €881 | +€881 | |
| Gross operating margin | 9900 | -€1,664 | €19,654 | +€21,318 | |
| Operating profit (loss) | 9901 | -€1,664 | €15,407 | +€17,071 | |
| Financial charges | 65/66B | - | €118 | +€118 | |
| Recurring financial charges | 65 | - | €118 | +€118 | |
| Profit (loss) for the period before taxes | 9903 | -€1,664 | €15,289 | +€16,953 | |
| Income taxes | 67/77 | - | €3,000 | +€3,000 | |
| Profit (loss) for the period | 9904 | -€1,664 | €12,289 | +€13,953 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,664 | €12,289 | +€13,953 |
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 14 October 2026 via checked.be.