BLACK GRILL: 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.
BLACK GRILL
Largest movements
- Receivables within one year +€112,716
up €112,716 (+4328.6%), from €2,604 to €115,320
of which Trade receivables: +€112,715
- Cash +€19,741
new in 2023: €19,741
mainly Trade debts (+€94,613) and Advances received (+€15,028)
- Tangible fixed assets +€3,164
new in 2023: €3,164
- Trade debts +€94,613
new in 2023: €94,613
- Advances received +€15,028
new in 2023: €15,028
- Tax, wage and social debts +€11,109
new in 2023: €11,109
of which Taxes: +€8,614
- Profit (loss) carried forward +€9,312
up €9,312 (+33.2%), from -€28,019 to -€18,707
- Other debts +€4,621
up €4,621 (+16.7%), from €27,649 to €32,270
- Gross operating margin +€16,306
new in 2023: €16,306
- Write-downs +€3,226
new in 2023: €3,226
- Staff costs +€2,149
new in 2023: €2,149
- Taxes +€1,089
new in 2023: €1,089
- Financial charges +€471
new in 2023: €471
From the 2022 result to the 2023 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
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 | €5,830 | €142,875 | +€137,045 | +2350.7% |
| Fixed assets | 21/28 | - | €3,164 | +€3,164 | |
| Tangible fixed assets | 22/27 | - | €3,164 | +€3,164 | |
| Plant, machinery and equipment | 23 | - | €3,164 | +€3,164 | |
| Current assets | 29/58 | €5,830 | €139,711 | +€133,881 | +2296.4% |
| Stocks and contracts in progress | 3 | €3,226 | €4,650 | +€1,424 | +44.1% |
| Stocks | 30/36 | €3,226 | €4,650 | +€1,424 | +44.1% |
| Amounts receivable within one year | 40/41 | €2,604 | €115,320 | +€112,716 | +4328.6% |
| Trade receivables | 40 | - | €112,715 | +€112,715 | |
| Other amounts receivable | 41 | €2,604 | €2,605 | +€1 | 0.0% |
| Cash at bank and in hand | 54/58 | - | €19,741 | +€19,741 | |
| Total equity and liabilities | 10/49 | €5,830 | €142,875 | +€137,045 | +2350.7% |
| Equity | 10/15 | -€21,819 | -€12,507 | +€9,312 | +42.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,019 | -€18,707 | +€9,312 | +33.2% |
| Amounts payable | 17/49 | €27,649 | €155,382 | +€127,733 | +462.0% |
| Amounts payable within one year | 42/48 | €27,649 | €153,020 | +€125,371 | +453.4% |
| Trade debts | 44 | - | €94,613 | +€94,613 | |
| Suppliers | 440/4 | - | €94,613 | +€94,613 | |
| Advances received on contracts in progress | 46 | - | €15,028 | +€15,028 | |
| Taxes, remuneration and social security | 45 | - | €11,109 | +€11,109 | |
| Taxes | 450/3 | - | €8,614 | +€8,614 | |
| Remuneration and social security | 454/9 | - | €2,495 | +€2,495 | |
| Other amounts payable | 47/48 | €27,649 | €32,270 | +€4,621 | +16.7% |
| Accrued charges and deferred income | 492/3 | - | €2,362 | +€2,362 | |
| Remuneration, social security and pensions | 62 | - | €2,149 | +€2,149 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €24 | +€24 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €3,226 | +€3,226 | |
| Gross operating margin | 9900 | - | €16,306 | +€16,306 | |
| Operating profit (loss) | 9901 | - | €10,907 | +€10,907 | |
| Financial charges | 65/66B | - | €471 | +€471 | |
| Recurring financial charges | 65 | - | €471 | +€471 | |
| Profit (loss) for the period before taxes | 9903 | - | €10,436 | +€10,436 | |
| Income taxes | 67/77 | - | €1,089 | +€1,089 | |
| Profit (loss) for the period | 9904 | - | €9,347 | +€9,347 | |
| Profit (loss) for the period to be appropriated | 9905 | - | €9,347 | +€9,347 |
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 2 October 2026 via checked.be.