BE-RIGHT: 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-RIGHT
Largest movements
- Receivables within one year -€4,054
down €4,054 (-6.5%), from €62,619 to €58,565
of which Trade receivables: -€3,979
- Cash -€2,133
down €2,133 (-15.9%), from €13,396 to €11,263
mainly Tax, wage and social debts (-€6,460) and Trade debts (-€205)
- Tax, wage and social debts -€6,460
down €6,460 (-31.8%), from €20,337 to €13,877
of which Remuneration and social security: -€7,437
- Gross operating margin -€9,627
down €9,627 (-25.9%), from €37,204 to €27,577
- Staff costs -€3,988
down €3,988 (-12.8%), from €31,087 to €27,099
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 | €76,015 | €69,828 | -€6,187 | -8.1% |
| Current assets | 29/58 | €76,015 | €69,828 | -€6,187 | -8.1% |
| Amounts receivable within one year | 40/41 | €62,619 | €58,565 | -€4,054 | -6.5% |
| Trade receivables | 40 | €62,404 | €58,425 | -€3,979 | -6.4% |
| Other amounts receivable | 41 | €216 | €140 | -€75 | -34.9% |
| Cash at bank and in hand | 54/58 | €13,396 | €11,263 | -€2,133 | -15.9% |
| Total equity and liabilities | 10/49 | €76,015 | €69,828 | -€6,187 | -8.1% |
| Equity | 10/15 | €13,775 | €14,253 | +€478 | +3.5% |
| 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% |
| Reserves | 13 | €618 | €618 | = | 0.0% |
| Non-distributable reserves | 130/1 | €618 | €618 | = | 0.0% |
| Legal reserve | 130 | €618 | €618 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,443 | -€4,965 | +€478 | +8.8% |
| Amounts payable | 17/49 | €62,240 | €55,575 | -€6,665 | -10.7% |
| Amounts payable within one year | 42/48 | €62,240 | €55,575 | -€6,665 | -10.7% |
| Trade debts | 44 | €37,903 | €37,698 | -€205 | -0.5% |
| Suppliers | 440/4 | €37,903 | €37,698 | -€205 | -0.5% |
| Taxes, remuneration and social security | 45 | €20,337 | €13,877 | -€6,460 | -31.8% |
| Taxes | 450/3 | €2,646 | €3,623 | +€978 | +36.9% |
| Remuneration and social security | 454/9 | €17,691 | €10,254 | -€7,437 | -42.0% |
| Other amounts payable | 47/48 | €4,000 | €4,000 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €31,087 | €27,099 | -€3,988 | -12.8% |
| Gross operating margin | 9900 | €37,204 | €27,577 | -€9,627 | -25.9% |
| Operating profit (loss) | 9901 | €6,117 | €478 | -€5,639 | -92.2% |
| Financial charges | 65/66B | €145 | €0 | -€145 | -99.9% |
| Recurring financial charges | 65 | €145 | €0 | -€145 | -99.9% |
| Profit (loss) for the period before taxes | 9903 | €5,971 | €478 | -€5,494 | -92.0% |
| Profit (loss) for the period | 9904 | €5,971 | €478 | -€5,494 | -92.0% |
| Profit (loss) for the period to be appropriated | 9905 | €5,971 | €478 | -€5,494 | -92.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2022 and 30 September 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.