ANY WINDOW: 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.
ANY WINDOW
Largest movements
- Receivables within one year +€144,755
up €144,755 (+32.3%), from €448,834 to €593,590
of which Trade receivables: +€177,795
- Deferred charges and accrued income +€9,160
up €9,160 (+338%), from €2,711 to €11,872
- Stocks and contracts -€8,364
down €8,364 (-7.1%), from €117,266 to €108,902
- Trade debts +€297,285
up €297,285 (+74.2%), from €400,577 to €697,862
- Profit (loss) carried forward -€110,574
new in 2023: -€110,574
- Other debts -€30,465
down €30,465 (-74.6%), from €40,865 to €10,400
- Tax, wage and social debts -€14,598
down €14,598 (-36.0%), from €40,501 to €25,903
of which Taxes: -€23,867
- Gross operating margin -€87,867
down €87,867 (-53.1%), from €165,553 to €77,686
- Staff costs +€48,373
up €48,373 (+60.8%), from €79,561 to €127,933
- Write-downs +€29,361
new in 2023: €29,361
- Taxes -€19,887
down €19,887 (-86.4%), from €23,004 to €3,117
- Depreciation +€1,742
up €1,742 (+11.1%), from €15,722 to €17,464
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 | €660,240 | €799,425 | +€139,186 | +21.1% |
| Fixed assets | 21/28 | €76,916 | €77,251 | +€334 | +0.4% |
| Intangible fixed assets | 21 | €34,800 | €29,000 | -€5,800 | -16.7% |
| Tangible fixed assets | 22/27 | €42,116 | €48,251 | +€6,134 | +14.6% |
| Plant, machinery and equipment | 23 | €15,877 | €15,075 | -€801 | -5.0% |
| Furniture and vehicles | 24 | €26,240 | €33,175 | +€6,935 | +26.4% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €583,324 | €722,175 | +€138,851 | +23.8% |
| Stocks and contracts in progress | 3 | €117,266 | €108,902 | -€8,364 | -7.1% |
| Stocks | 30/36 | €117,266 | €108,902 | -€8,364 | -7.1% |
| Amounts receivable within one year | 40/41 | €448,834 | €593,590 | +€144,755 | +32.3% |
| Trade receivables | 40 | €387,194 | €564,989 | +€177,795 | +45.9% |
| Other amounts receivable | 41 | €61,640 | €28,601 | -€33,040 | -53.6% |
| Cash at bank and in hand | 54/58 | €14,512 | €7,811 | -€6,701 | -46.2% |
| Deferred charges and accrued income | 490/1 | €2,711 | €11,872 | +€9,160 | +338% |
| Total equity and liabilities | 10/49 | €660,240 | €799,425 | +€139,186 | +21.1% |
| Equity | 10/15 | €133,772 | €23,198 | -€110,574 | -82.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €115,172 | €115,172 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €115,172 | €115,172 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€110,574 | -€110,574 | |
| Amounts payable | 17/49 | €526,468 | €776,227 | +€249,759 | +47.4% |
| Amounts payable within one year | 42/48 | €526,468 | €776,227 | +€249,759 | +47.4% |
| Current portion of amounts payable after more than one year | 42 | €42,062 | €42,062 | = | 0.0% |
| Financial debts | 43 | €0 | - | = | |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €400,577 | €697,862 | +€297,285 | +74.2% |
| Suppliers | 440/4 | €400,577 | €697,862 | +€297,285 | +74.2% |
| Advances received on contracts in progress | 46 | €2,462 | €0 | -€2,462 | -100% |
| Taxes, remuneration and social security | 45 | €40,501 | €25,903 | -€14,598 | -36.0% |
| Taxes | 450/3 | €40,474 | €16,607 | -€23,867 | -59.0% |
| Remuneration and social security | 454/9 | €27 | €9,296 | +€9,268 | +33,715% |
| Other amounts payable | 47/48 | €40,865 | €10,400 | -€30,465 | -74.6% |
| Remuneration, social security and pensions | 62 | €79,561 | €127,933 | +€48,373 | +60.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,722 | €17,464 | +€1,742 | +11.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €29,361 | +€29,361 | |
| Other operating charges | 640/8 | €8,811 | €8,428 | -€383 | -4.3% |
| Gross operating margin | 9900 | €165,553 | €77,686 | -€87,867 | -53.1% |
| Operating profit (loss) | 9901 | €61,459 | -€105,501 | -€166,960 | |
| Financial income | 75/76B | €2,161 | €1,605 | -€556 | -25.7% |
| Recurring financial income | 75 | €2,161 | €1,605 | -€556 | -25.7% |
| Financial charges | 65/66B | €4,454 | €3,561 | -€893 | -20.0% |
| Recurring financial charges | 65 | €4,454 | €3,561 | -€893 | -20.0% |
| Profit (loss) for the period before taxes | 9903 | €59,167 | -€107,457 | -€166,623 | |
| Income taxes | 67/77 | €23,004 | €3,117 | -€19,887 | -86.4% |
| Profit (loss) for the period | 9904 | €36,163 | -€110,574 | -€146,736 | |
| Profit (loss) for the period to be appropriated | 9905 | €36,163 | -€110,574 | -€146,736 |
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 17 October 2026 via checked.be.