b-point: what changed
Two fiscal 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.
b-point
Largest movements
- Receivables within one year -€3,869
down €3,869 (-44.9%), from €8,615 to €4,745
of which Trade receivables: -€4,346
- Cash -€2,261
down €2,261 (-77.7%), from €2,909 to €648
mainly Net result for the year (-€19,418) and Tax, wage and social debts (-€1,746)
- Tangible fixed assets -€1,024
down €1,024 (-12.1%), from €8,431 to €7,407
- Profit (loss) carried forward -€19,418
down €19,418 (-61.8%), from -€31,422 to -€50,840
- Other debts +€11,752
up €11,752 (+47.2%), from €24,915 to €36,666
- Trade debts +€2,358
up €2,358 (+8.0%), from €29,615 to €31,972
- Tax, wage and social debts -€1,746
no longer reported in 2023 (was €1,746)
- Gross operating margin +€12,919
up €12,919 (+42.8%), from -€30,183 to -€17,264
- Financial charges +€685
up €685 (+217.6%), from €315 to €1,000
of which Non-recurring financial charges: +€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.
Cash bridge derived
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 | €44,853 | €37,799 | -€7,055 | -15.7% |
| Fixed assets | 21/28 | €11,581 | €10,557 | -€1,024 | -8.8% |
| Tangible fixed assets | 22/27 | €8,431 | €7,407 | -€1,024 | -12.1% |
| Other tangible fixed assets | 26 | €8,431 | €7,407 | -€1,024 | -12.1% |
| Financial fixed assets | 28 | €3,150 | €3,150 | = | 0.0% |
| Current assets | 29/58 | €33,273 | €27,242 | -€6,031 | -18.1% |
| Stocks and contracts in progress | 3 | €20,456 | €20,456 | = | 0.0% |
| Stocks | 30/36 | €20,456 | €20,456 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €8,615 | €4,745 | -€3,869 | -44.9% |
| Trade receivables | 40 | €8,615 | €4,269 | -€4,346 | -50.4% |
| Other amounts receivable | 41 | - | €476 | +€476 | |
| Cash at bank and in hand | 54/58 | €2,909 | €648 | -€2,261 | -77.7% |
| Deferred charges and accrued income | 490/1 | €1,292 | €1,392 | +€99 | +7.7% |
| Total equity and liabilities | 10/49 | €44,853 | €37,799 | -€7,055 | -15.7% |
| Equity | 10/15 | -€11,422 | -€30,840 | -€19,418 | -170.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,422 | -€50,840 | -€19,418 | -61.8% |
| Amounts payable | 17/49 | €56,276 | €68,639 | +€12,363 | +22.0% |
| Amounts payable within one year | 42/48 | €56,276 | €68,639 | +€12,363 | +22.0% |
| Trade debts | 44 | €29,615 | €31,972 | +€2,358 | +8.0% |
| Suppliers | 440/4 | €29,615 | €31,972 | +€2,358 | +8.0% |
| Taxes, remuneration and social security | 45 | €1,746 | - | -€1,746 | |
| Taxes | 450/3 | €1,746 | - | -€1,746 | |
| Other amounts payable | 47/48 | €24,915 | €36,666 | +€11,752 | +47.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €782 | €1,024 | +€242 | +31.0% |
| Other operating charges | 640/8 | €58 | €109 | +€51 | +87.9% |
| Gross operating margin | 9900 | -€30,183 | -€17,264 | +€12,919 | +42.8% |
| Operating profit (loss) | 9901 | -€31,023 | -€18,397 | +€12,626 | +40.7% |
| Financial income | 75/76B | €3 | €1 | -€2 | -65.1% |
| Recurring financial income | 75 | €3 | €1 | -€2 | -65.1% |
| Financial charges | 65/66B | €315 | €1,000 | +€685 | +217.6% |
| Recurring financial charges | 65 | €315 | €536 | +€221 | +70.2% |
| Non-recurring financial charges | 66B | - | €464 | +€464 | |
| Profit (loss) for the period before taxes | 9903 | -€31,335 | -€19,396 | +€11,939 | +38.1% |
| Income taxes | 67/77 | €88 | €22 | -€66 | -75.0% |
| Profit (loss) for the period | 9904 | -€31,422 | -€19,418 | +€12,005 | +38.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€31,422 | -€19,418 | +€12,005 | +38.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.