BE CORRECT: 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.
BE CORRECT
Largest movements
- Cash +€2,120
up €2,120 (+13.4%), from €15,804 to €17,924
mainly Other debts (+€2,752) and Depreciation (+€1,775)
- Tangible fixed assets -€1,775
no longer reported in 2023 (was €1,775)
- Other debts +€2,752
new in 2023: €2,752
- Profit (loss) carried forward -€2,075
down €2,075 (-153.4%), from -€1,353 to -€3,428
- Trade debts -€332
no longer reported in 2023 (was €332)
- Financial charges -€12,576
down €12,576 (-98.5%), from €12,767 to €191
- Gross operating margin +€2,109
no longer reported in 2023 (was -€2,109)
- Other operating charges -€341
down €341 (-75.8%), from €450 to €109
- Depreciation -€180
down €180 (-9.2%), from €1,955 to €1,775
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 | €17,579 | €17,924 | +€345 | +2.0% |
| Fixed assets | 21/28 | €1,775 | - | -€1,775 | |
| Tangible fixed assets | 22/27 | €1,775 | - | -€1,775 | |
| Furniture and vehicles | 24 | €1,775 | - | -€1,775 | |
| Current assets | 29/58 | €15,804 | €17,924 | +€2,120 | +13.4% |
| Cash at bank and in hand | 54/58 | €15,804 | €17,924 | +€2,120 | +13.4% |
| Total equity and liabilities | 10/49 | €17,579 | €17,924 | +€345 | +2.0% |
| Equity | 10/15 | €17,247 | €15,172 | -€2,075 | -12.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,353 | -€3,428 | -€2,075 | -153.4% |
| Amounts payable | 17/49 | €332 | €2,752 | +€2,420 | +728.9% |
| Amounts payable within one year | 42/48 | €332 | €2,752 | +€2,420 | +728.9% |
| Trade debts | 44 | €332 | - | -€332 | |
| Suppliers | 440/4 | €332 | - | -€332 | |
| Other amounts payable | 47/48 | - | €2,752 | +€2,752 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,955 | €1,775 | -€180 | -9.2% |
| Other operating charges | 640/8 | €450 | €109 | -€341 | -75.8% |
| Gross operating margin | 9900 | -€2,109 | - | +€2,109 | |
| Operating profit (loss) | 9901 | -€4,514 | -€1,884 | +€2,630 | +58.3% |
| Financial charges | 65/66B | €12,767 | €191 | -€12,576 | -98.5% |
| Recurring financial charges | 65 | €12,767 | €191 | -€12,576 | -98.5% |
| Profit (loss) for the period before taxes | 9903 | -€17,281 | -€2,075 | +€15,206 | +88.0% |
| Profit (loss) for the period | 9904 | -€17,281 | -€2,075 | +€15,206 | +88.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,281 | -€2,075 | +€15,206 | +88.0% |
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 30 September 2026 via checked.be.