ATTACHES CONSULT: 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.
ATTACHES CONSULT
Largest movements
- Receivables within one year -€3,432
down €3,432 (-36.9%), from €9,298 to €5,865
of which Trade receivables: -€4,845
- Profit (loss) carried forward -€11,286
down €11,286 (-53.3%), from -€21,158 to -€32,444
- Other debts +€7,714
up €7,714 (+74.8%), from €10,315 to €18,028
- Tax, wage and social debts +€377
up €377 (+459%), from €82 to €459
- Trade debts -€309
down €309 (-17.2%), from €1,796 to €1,486
- Gross operating margin -€47,454
down €47,454, from €40,279 to -€7,174
- Other operating charges +€3,446
up €3,446 (+700%), from €492 to €3,938
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 | €9,921 | €6,416 | -€3,505 | -35.3% |
| Current assets | 29/58 | €9,921 | €6,416 | -€3,505 | -35.3% |
| Amounts receivable within one year | 40/41 | €9,298 | €5,865 | -€3,432 | -36.9% |
| Trade receivables | 40 | €9,298 | €4,452 | -€4,845 | -52.1% |
| Other amounts receivable | 41 | - | €1,413 | +€1,413 | |
| Cash at bank and in hand | 54/58 | €348 | €275 | -€73 | -21.0% |
| Deferred charges and accrued income | 490/1 | €276 | €276 | = | 0.0% |
| Total equity and liabilities | 10/49 | €9,921 | €6,416 | -€3,505 | -35.3% |
| Equity | 10/15 | -€2,271 | -€13,558 | -€11,286 | -497% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €295 | €295 | = | 0.0% |
| Non-distributable reserves | 130/1 | €295 | €295 | = | 0.0% |
| Reserves not available under the articles | 1311 | €295 | €295 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,158 | -€32,444 | -€11,286 | -53.3% |
| Amounts payable | 17/49 | €12,193 | €19,974 | +€7,781 | +63.8% |
| Amounts payable within one year | 42/48 | €12,193 | €19,974 | +€7,781 | +63.8% |
| Trade debts | 44 | €1,796 | €1,486 | -€309 | -17.2% |
| Suppliers | 440/4 | €1,796 | €1,486 | -€309 | -17.2% |
| Taxes, remuneration and social security | 45 | €82 | €459 | +€377 | +459% |
| Taxes | 450/3 | €82 | €459 | +€377 | +459% |
| Other amounts payable | 47/48 | €10,315 | €18,028 | +€7,714 | +74.8% |
| Other operating charges | 640/8 | €492 | €3,938 | +€3,446 | +700% |
| Gross operating margin | 9900 | €40,279 | -€7,174 | -€47,454 | |
| Operating profit (loss) | 9901 | €39,787 | -€11,113 | -€50,900 | |
| Financial charges | 65/66B | €62 | €174 | +€112 | +182% |
| Recurring financial charges | 65 | €62 | €174 | +€112 | +182% |
| Profit (loss) for the period before taxes | 9903 | €39,725 | -€11,286 | -€51,012 | |
| Profit (loss) for the period | 9904 | €39,725 | -€11,286 | -€51,012 | |
| Profit (loss) for the period to be appropriated | 9905 | €39,725 | -€11,286 | -€51,012 |
Source: filed annual accounts (NBB), financial years ended 30 June 2022 and 30 June 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.