BAMBOO CONCEPT: 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.
BAMBOO CONCEPT
Largest movements
- Receivables within one year +€21,612
up €21,612 (+228%), from €9,484 to €31,096
of which Trade receivables: +€30,405
- Cash -€5,117
down €5,117 (-98.7%), from €5,185 to €68
mainly Receivables within one year (-€21,612) and Trade debts (-€5,955)
- Tangible fixed assets +€2,799
up €2,799 (+770%), from €364 to €3,163
of which Furniture and vehicles: +€3,163
- Intangible fixed assets -€2,600
down €2,600 (-26.8%), from €9,719 to €7,119
- Profit (loss) carried forward +€17,562
up €17,562, from -€4,135 to €13,426
- Trade debts -€5,955
down €5,955 (-96.1%), from €6,199 to €244
- Other debts +€4,577
new in 2023: €4,577
- Gross operating margin -€13,864
down €13,864 (-34.3%), from €40,403 to €26,539
- Taxes -€786
down €786 (-84.0%), from €936 to €149
- Other operating charges +€677
up €677 (+84.4%), from €802 to €1,479
- Depreciation +€437
up €437 (+14.8%), from €2,964 to €3,401
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 | €36,234 | €52,463 | +€16,229 | +44.8% |
| Fixed assets | 21/28 | €19,600 | €19,799 | +€199 | +1.0% |
| Intangible fixed assets | 21 | €9,719 | €7,119 | -€2,600 | -26.8% |
| Tangible fixed assets | 22/27 | €364 | €3,163 | +€2,799 | +770% |
| Plant, machinery and equipment | 23 | €364 | €0 | -€364 | -100% |
| Furniture and vehicles | 24 | - | €3,163 | +€3,163 | |
| Financial fixed assets | 28 | €9,517 | €9,517 | = | 0.0% |
| Current assets | 29/58 | €16,635 | €32,664 | +€16,030 | +96.4% |
| Stocks and contracts in progress | 3 | €1,800 | €1,500 | -€300 | -16.7% |
| Stocks | 30/36 | €1,800 | €1,500 | -€300 | -16.7% |
| Amounts receivable within one year | 40/41 | €9,484 | €31,096 | +€21,612 | +228% |
| Trade receivables | 40 | €691 | €31,096 | +€30,405 | +4,401% |
| Other amounts receivable | 41 | €8,793 | €0 | -€8,793 | -100% |
| Cash at bank and in hand | 54/58 | €5,185 | €68 | -€5,117 | -98.7% |
| Deferred charges and accrued income | 490/1 | €166 | €0 | -€166 | -100% |
| Total equity and liabilities | 10/49 | €36,234 | €52,463 | +€16,229 | +44.8% |
| Equity | 10/15 | €16,325 | €33,886 | +€17,562 | +108% |
| 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 | -€4,135 | €13,426 | +€17,562 | |
| Amounts payable | 17/49 | €19,910 | €18,577 | -€1,333 | -6.7% |
| Amounts payable within one year | 42/48 | €7,043 | €5,710 | -€1,333 | -18.9% |
| Trade debts | 44 | €6,199 | €244 | -€5,955 | -96.1% |
| Suppliers | 440/4 | €6,199 | €244 | -€5,955 | -96.1% |
| Taxes, remuneration and social security | 45 | €844 | €889 | +€45 | +5.4% |
| Taxes | 450/3 | €844 | €889 | +€45 | +5.4% |
| Other amounts payable | 47/48 | - | €4,577 | +€4,577 | |
| Accrued charges and deferred income | 492/3 | €12,866 | €12,866 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,964 | €3,401 | +€437 | +14.8% |
| Other operating charges | 640/8 | €802 | €1,479 | +€677 | +84.4% |
| Non-recurring operating charges | 66A | - | €3,604 | +€3,604 | |
| Gross operating margin | 9900 | €40,403 | €26,539 | -€13,864 | -34.3% |
| Operating profit (loss) | 9901 | €36,637 | €18,055 | -€18,582 | -50.7% |
| Financial income | 75/76B | €0 | €23 | +€23 | +116,150% |
| Recurring financial income | 75 | €0 | €23 | +€23 | +116,150% |
| Financial charges | 65/66B | €229 | €368 | +€139 | +60.8% |
| Recurring financial charges | 65 | €229 | €368 | +€139 | +60.8% |
| Profit (loss) for the period before taxes | 9903 | €36,409 | €17,711 | -€18,697 | -51.4% |
| Income taxes | 67/77 | €936 | €149 | -€786 | -84.0% |
| Profit (loss) for the period | 9904 | €35,473 | €17,562 | -€17,911 | -50.5% |
| Profit (loss) for the period to be appropriated | 9905 | €35,473 | €17,562 | -€17,911 | -50.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2022 and 30 September 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.