ANNE CORYN: 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.
ANNE CORYN
Largest movements
- Cash +€48,232
up €48,232 (+41.2%), from €116,932 to €165,164
mainly Net result for the year (+€47,063) and Depreciation (+€10,565)
- Receivables within one year +€20,901
up €20,901 (+37.4%), from €55,900 to €76,801
- Tangible fixed assets -€4,985
down €4,985 (-11.0%), from €45,443 to €40,458
of which Land and buildings: -€5,070
- Reserves +€47,063
up €47,063 (+44.6%), from €105,636 to €152,700
of which Distributable reserves: +€47,063
- Other debts +€9,012
up €9,012 (+132%), from €6,847 to €15,859
- Trade debts +€5,536
up €5,536 (+171%), from €3,240 to €8,776
- Gross operating margin -€60,473
down €60,473 (-33.0%), from €183,181 to €122,709
- Taxes -€5,480
down €5,480 (-22.2%), from €24,632 to €19,152
- Financial charges -€5,471
down €5,471 (-10.5%), from €51,994 to €46,522
- Depreciation +€3,965
up €3,965 (+60.1%), from €6,601 to €10,565
- Financial income +€3,361
up €3,361 (+715,123%), from €0 to €3,362
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 | €236,825 | €301,382 | +€64,557 | +27.3% |
| Fixed assets | 21/28 | €45,443 | €40,458 | -€4,985 | -11.0% |
| Tangible fixed assets | 22/27 | €45,443 | €40,458 | -€4,985 | -11.0% |
| Land and buildings | 22 | €29,998 | €24,928 | -€5,070 | -16.9% |
| Plant, machinery and equipment | 23 | €271 | - | -€271 | |
| Furniture and vehicles | 24 | €10,674 | €11,930 | +€1,256 | +11.8% |
| Other tangible fixed assets | 26 | €4,500 | €3,600 | -€900 | -20.0% |
| Current assets | 29/58 | €191,382 | €260,925 | +€69,542 | +36.3% |
| Stocks and contracts in progress | 3 | €1,000 | €1,000 | = | 0.0% |
| Stocks | 30/36 | €1,000 | €1,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €55,900 | €76,801 | +€20,901 | +37.4% |
| Other amounts receivable | 41 | €55,900 | €76,801 | +€20,901 | +37.4% |
| Current investments | 50/53 | €17,550 | €17,550 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €116,932 | €165,164 | +€48,232 | +41.2% |
| Deferred charges and accrued income | 490/1 | - | €409 | +€409 | |
| Total equity and liabilities | 10/49 | €236,825 | €301,382 | +€64,557 | +27.3% |
| Equity | 10/15 | €200,533 | €247,596 | +€47,063 | +23.5% |
| Contributions | 10/11 | €13,000 | €13,000 | = | 0.0% |
| Capital | 10 | €13,000 | €13,000 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €5,600 | €5,600 | = | 0.0% |
| Reserves | 13 | €105,636 | €152,700 | +€47,063 | +44.6% |
| Non-distributable reserves | 130/1 | €12,000 | €12,000 | = | 0.0% |
| Legal reserve | 130 | €12,000 | €12,000 | = | 0.0% |
| Distributable reserves | 133 | €93,636 | €140,700 | +€47,063 | +50.3% |
| Profit (loss) carried forward | 14 | €81,897 | €81,897 | = | 0.0% |
| Amounts payable | 17/49 | €36,292 | €53,786 | +€17,494 | +48.2% |
| Amounts payable within one year | 42/48 | €36,292 | €53,786 | +€17,494 | +48.2% |
| Trade debts | 44 | €3,240 | €8,776 | +€5,536 | +171% |
| Suppliers | 440/4 | €3,240 | €8,776 | +€5,536 | +171% |
| Taxes, remuneration and social security | 45 | €26,205 | €29,151 | +€2,946 | +11.2% |
| Taxes | 450/3 | €26,205 | €29,151 | +€2,946 | +11.2% |
| Other amounts payable | 47/48 | €6,847 | €15,859 | +€9,012 | +132% |
| Non-recurring operating income | 76A | €6,105 | - | -€6,105 | |
| Remuneration, social security and pensions | 62 | - | €201 | +€201 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,601 | €10,565 | +€3,965 | +60.1% |
| Other operating charges | 640/8 | €859 | €2,566 | +€1,707 | +199% |
| Gross operating margin | 9900 | €183,181 | €122,709 | -€60,473 | -33.0% |
| Operating profit (loss) | 9901 | €175,721 | €109,376 | -€66,345 | -37.8% |
| Financial income | 75/76B | €0 | €3,362 | +€3,361 | +715,123% |
| Recurring financial income | 75 | €0 | €3,362 | +€3,361 | +715,123% |
| Financial charges | 65/66B | €51,994 | €46,522 | -€5,471 | -10.5% |
| Recurring financial charges | 65 | €51,994 | €46,522 | -€5,471 | -10.5% |
| Profit (loss) for the period before taxes | 9903 | €123,728 | €66,216 | -€57,513 | -46.5% |
| Income taxes | 67/77 | €24,632 | €19,152 | -€5,480 | -22.2% |
| Profit (loss) for the period | 9904 | €99,096 | €47,063 | -€52,033 | -52.5% |
| Profit (loss) for the period to be appropriated | 9905 | €99,096 | €47,063 | -€52,033 | -52.5% |
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 23 October 2026 via checked.be.