BIG LEVEL: 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.
BIG LEVEL
Largest movements
- Receivables within one year +€4,070
up €4,070 (+104%), from €3,896 to €7,966
of which Trade receivables: +€3,472
- Cash +€324
new in 2023: €324
mainly Net result for the year (+€3,091) and Trade debts (+€3,078)
- Profit (loss) carried forward +€3,091
up €3,091 (+123%), from €2,507 to €5,597
- Trade debts +€3,078
up €3,078 (+2,080%), from €148 to €3,226
- Other debts -€1,763
down €1,763 (-16.7%), from €10,585 to €8,822
- Gross operating margin +€7,868
up €7,868, from -€4,380 to €3,487
- Depreciation -€1,099
no longer reported in 2023 (was €1,099)
- Financial charges +€243
up €243 (+158%), from €153 to €396
- Other operating charges -€53
no longer reported in 2023 (was €53)
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 | €13,352 | €17,746 | +€4,394 | +32.9% |
| Fixed assets | 21/28 | €9,457 | €9,457 | = | 0.0% |
| Financial fixed assets | 28 | €9,457 | €9,457 | = | 0.0% |
| Current assets | 29/58 | €3,896 | €8,289 | +€4,394 | +113% |
| Amounts receivable within one year | 40/41 | €3,896 | €7,966 | +€4,070 | +104% |
| Trade receivables | 40 | €3,696 | €7,167 | +€3,472 | +93.9% |
| Other amounts receivable | 41 | €200 | €799 | +€599 | +299% |
| Cash at bank and in hand | 54/58 | - | €324 | +€324 | |
| Total equity and liabilities | 10/49 | €13,352 | €17,746 | +€4,394 | +32.9% |
| Equity | 10/15 | €2,607 | €5,697 | +€3,091 | +119% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,507 | €5,597 | +€3,091 | +123% |
| Amounts payable | 17/49 | €10,745 | €12,049 | +€1,303 | +12.1% |
| Amounts payable within one year | 42/48 | €10,745 | €12,049 | +€1,303 | +12.1% |
| Financial debts | 43 | €13 | - | -€13 | |
| Credit institutions | 430/8 | €13 | - | -€13 | |
| Trade debts | 44 | €148 | €3,226 | +€3,078 | +2,080% |
| Suppliers | 440/4 | €148 | €3,226 | +€3,078 | +2,080% |
| Other amounts payable | 47/48 | €10,585 | €8,822 | -€1,763 | -16.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,099 | - | -€1,099 | |
| Other operating charges | 640/8 | €53 | - | -€53 | |
| Gross operating margin | 9900 | -€4,380 | €3,487 | +€7,868 | |
| Operating profit (loss) | 9901 | -€5,532 | €3,487 | +€9,020 | |
| Financial charges | 65/66B | €153 | €396 | +€243 | +158% |
| Recurring financial charges | 65 | €153 | €396 | +€243 | +158% |
| Profit (loss) for the period before taxes | 9903 | -€5,686 | €3,091 | +€8,777 | |
| Profit (loss) for the period | 9904 | -€5,686 | €3,091 | +€8,777 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,686 | €3,091 | +€8,777 |
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 17 October 2026 via checked.be.