BLUE EYES: 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.
BLUE EYES
Largest movements
- Financial fixed assets +€74,993
new in 2023: €74,993
- Receivables within one year +€5,534
new in 2023: €5,534
of which Other amounts receivable: +€5,500
- Cash +€3,192
up €3,192 (+79.8%), from €4,000 to €7,192
mainly Other debts (+€76,895) and Net result for the year (+€3,991)
- Other debts +€76,895
new in 2023: €76,895
- Profit (loss) carried forward +€3,991
new in 2023: €3,991
- Tax, wage and social debts +€2,832
new in 2023: €2,832
- Gross operating margin +€8,027
new in 2023: €8,027
- Taxes +€2,412
new in 2023: €2,412
- Financial charges +€1,624
new in 2023: €1,624
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.
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 | €4,000 | €87,718 | +€83,718 | +2,093% |
| Fixed assets | 21/28 | - | €74,993 | +€74,993 | |
| Financial fixed assets | 28 | - | €74,993 | +€74,993 | |
| Current assets | 29/58 | €4,000 | €12,725 | +€8,725 | +218% |
| Amounts receivable within one year | 40/41 | - | €5,534 | +€5,534 | |
| Trade receivables | 40 | - | €34 | +€34 | |
| Other amounts receivable | 41 | - | €5,500 | +€5,500 | |
| Cash at bank and in hand | 54/58 | €4,000 | €7,192 | +€3,192 | +79.8% |
| Total equity and liabilities | 10/49 | €4,000 | €87,718 | +€83,718 | +2,093% |
| Equity | 10/15 | €4,000 | €7,991 | +€3,991 | +99.8% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €3,991 | +€3,991 | |
| Amounts payable | 17/49 | - | €79,727 | +€79,727 | |
| Amounts payable within one year | 42/48 | - | €79,727 | +€79,727 | |
| Taxes, remuneration and social security | 45 | - | €2,832 | +€2,832 | |
| Taxes | 450/3 | - | €2,832 | +€2,832 | |
| Other amounts payable | 47/48 | - | €76,895 | +€76,895 | |
| Gross operating margin | 9900 | - | €8,027 | +€8,027 | |
| Operating profit (loss) | 9901 | - | €8,027 | +€8,027 | |
| Financial charges | 65/66B | - | €1,624 | +€1,624 | |
| Recurring financial charges | 65 | - | €1,624 | +€1,624 | |
| Profit (loss) for the period before taxes | 9903 | - | €6,403 | +€6,403 | |
| Income taxes | 67/77 | - | €2,412 | +€2,412 | |
| Profit (loss) for the period | 9904 | - | €3,991 | +€3,991 | |
| Profit (loss) for the period to be appropriated | 9905 | - | €3,991 | +€3,991 |
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 25 October 2026 via checked.be.