AZ 4 CLEAN: 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.
AZ 4 CLEAN
Largest movements
- Cash -€21,074
down €21,074 (-60.6%), from €34,782 to €13,708
mainly Net result for the year (-€25,432) and Investment in fixed assets (net) (-€3,000)
- Financial fixed assets +€3,000
up €3,000 (+910%), from €330 to €3,330
- Tangible fixed assets -€2,362
down €2,362 (-29.6%), from €7,973 to €5,611
- Profit (loss) carried forward -€25,432
down €25,432 (-2,284%), from -€1,113 to -€26,546
- Trade debts +€2,580
up €2,580 (+2.1%), from €123,380 to €125,960
- Other debts +€1,817
up €1,817 (+64.3%), from €2,827 to €4,645
- Gross operating margin -€33,489
down €33,489, from €12,753 to -€20,735
- Depreciation -€5,501
down €5,501 (-70.0%), from €7,863 to €2,362
- Other operating charges +€318
up €318 (+22.2%), from €1,433 to €1,750
- Staff costs -€266
down €266 (-39.8%), from €667 to €401
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 | €153,090 | €132,055 | -€21,035 | -13.7% |
| Fixed assets | 21/28 | €8,303 | €8,940 | +€638 | +7.7% |
| Tangible fixed assets | 22/27 | €7,973 | €5,611 | -€2,362 | -29.6% |
| Furniture and vehicles | 24 | €7,973 | €5,611 | -€2,362 | -29.6% |
| Financial fixed assets | 28 | €330 | €3,330 | +€3,000 | +910% |
| Current assets | 29/58 | €144,788 | €123,115 | -€21,673 | -15.0% |
| Stocks and contracts in progress | 3 | €27,269 | €27,269 | = | 0.0% |
| Stocks | 30/36 | €27,269 | €27,269 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €82,656 | €82,057 | -€599 | -0.7% |
| Trade receivables | 40 | €74,093 | €59,246 | -€14,847 | -20.0% |
| Other amounts receivable | 41 | €8,563 | €22,811 | +€14,248 | +166% |
| Cash at bank and in hand | 54/58 | €34,782 | €13,708 | -€21,074 | -60.6% |
| Deferred charges and accrued income | 490/1 | €81 | €81 | = | 0.0% |
| Total equity and liabilities | 10/49 | €153,090 | €132,055 | -€21,035 | -13.7% |
| Equity | 10/15 | €19,347 | -€6,086 | -€25,432 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,113 | -€26,546 | -€25,432 | -2,284% |
| Amounts payable | 17/49 | €133,744 | €138,141 | +€4,397 | +3.3% |
| Amounts payable after more than one year | 17 | €7,537 | €7,537 | = | 0.0% |
| Financial debts | 170/4 | €7,537 | €7,537 | = | 0.0% |
| Amounts payable within one year | 42/48 | €126,207 | €130,604 | +€4,397 | +3.5% |
| Trade debts | 44 | €123,380 | €125,960 | +€2,580 | +2.1% |
| Suppliers | 440/4 | €123,380 | €125,960 | +€2,580 | +2.1% |
| Other amounts payable | 47/48 | €2,827 | €4,645 | +€1,817 | +64.3% |
| Remuneration, social security and pensions | 62 | €667 | €401 | -€266 | -39.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,863 | €2,362 | -€5,501 | -70.0% |
| Other operating charges | 640/8 | €1,433 | €1,750 | +€318 | +22.2% |
| Gross operating margin | 9900 | €12,753 | -€20,735 | -€33,489 | |
| Operating profit (loss) | 9901 | €2,791 | -€25,249 | -€28,040 | |
| Financial income | 75/76B | €14 | - | -€14 | |
| Recurring financial income | 75 | €14 | - | -€14 | |
| Financial charges | 65/66B | €251 | €183 | -€68 | -27.2% |
| Recurring financial charges | 65 | €251 | €183 | -€68 | -27.2% |
| Profit (loss) for the period before taxes | 9903 | €2,554 | -€25,432 | -€27,986 | |
| Profit (loss) for the period | 9904 | €2,554 | -€25,432 | -€27,986 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,554 | -€25,432 | -€27,986 |
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 19 October 2026 via checked.be.