Bryan Morgan Capital: 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.
Bryan Morgan Capital
Largest movements
- Receivables within one year +€96,781
up €96,781 (+392%), from €24,700 to €121,481
of which Other amounts receivable: +€120,781
- Cash +€14,664
up €14,664 (+978%), from €1,499 to €16,163
- Tangible fixed assets -€6,983
down €6,983 (-38.4%), from €18,182 to €11,199
- Other debts +€74,121
up €74,121 (+494%), from €15,000 to €89,121
- Reserves +€20,686
new in 2023: €20,686
- Profit (loss) carried forward +€5,499
up €5,499 (+37.6%), from €14,633 to €20,131
- Tax, wage and social debts +€4,848
up €4,848 (+91.0%), from €5,327 to €10,175
- Turnover -€17,000
down €17,000 (-70.8%), from €24,000 to €7,000
- Gross operating margin +€11,422
up €11,422 (+53.3%), from €21,422 to €32,843
- Taxes +€4,337
up €4,337 (+81.4%), from €5,327 to €9,664
- Depreciation +€2,859
up €2,859 (+463%), from €618 to €3,477
- Purchases and services +€1,524
up €1,524 (+59.1%), from €2,578 to €4,102
From the 2021 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2021 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €47,582 | €152,343 | +€104,761 | +220% |
| Fixed assets | 21/28 | €21,383 | €14,700 | -€6,683 | -31.3% |
| Tangible fixed assets | 22/27 | €18,182 | €11,199 | -€6,983 | -38.4% |
| Furniture and vehicles | 24 | €18,182 | €11,199 | -€6,983 | -38.4% |
| Financial fixed assets | 28 | €3,201 | €3,501 | +€300 | +9.4% |
| Current assets | 29/58 | €26,199 | €137,643 | +€111,444 | +425% |
| Amounts receivable within one year | 40/41 | €24,700 | €121,481 | +€96,781 | +392% |
| Trade receivables | 40 | €24,000 | - | -€24,000 | |
| Other amounts receivable | 41 | €700 | €121,481 | +€120,781 | +17,254% |
| Cash at bank and in hand | 54/58 | €1,499 | €16,163 | +€14,664 | +978% |
| Total equity and liabilities | 10/49 | €47,582 | €152,343 | +€104,761 | +220% |
| Equity | 10/15 | €26,633 | €52,817 | +€26,185 | +98.3% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Contributions outside capital | 11 | €12,000 | €12,000 | = | 0.0% |
| Other | 1109/19 | €12,000 | €12,000 | = | 0.0% |
| Reserves | 13 | - | €20,686 | +€20,686 | |
| Distributable reserves | 133 | - | €20,686 | +€20,686 | |
| Profit (loss) carried forward | 14 | €14,633 | €20,131 | +€5,499 | +37.6% |
| Amounts payable | 17/49 | €20,950 | €99,526 | +€78,576 | +375% |
| Amounts payable within one year | 42/48 | €20,950 | €99,526 | +€78,576 | +375% |
| Trade debts | 44 | €623 | €230 | -€393 | -63.1% |
| Suppliers | 440/4 | €623 | €230 | -€393 | -63.1% |
| Taxes, remuneration and social security | 45 | €5,327 | €10,175 | +€4,848 | +91.0% |
| Taxes | 450/3 | €5,327 | €10,175 | +€4,848 | +91.0% |
| Other amounts payable | 47/48 | €15,000 | €89,121 | +€74,121 | +494% |
| Turnover | 70 | €24,000 | €7,000 | -€17,000 | -70.8% |
| Non-recurring operating income | 76A | - | €29,945 | +€29,945 | |
| Goods, raw materials, services and sundry goods | 60/61 | €2,578 | €4,102 | +€1,524 | +59.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €618 | €3,477 | +€2,859 | +463% |
| Other operating charges | 640/8 | €796 | €493 | -€303 | -38.0% |
| Gross operating margin | 9900 | €21,422 | €32,843 | +€11,422 | +53.3% |
| Operating profit (loss) | 9901 | €20,008 | €28,873 | +€8,865 | +44.3% |
| Financial income | 75/76B | - | €1,516 | +€1,516 | |
| Recurring financial income | 75 | - | €1,516 | +€1,516 | |
| Financial charges | 65/66B | €48 | €39 | -€9 | -19.5% |
| Recurring financial charges | 65 | €48 | €39 | -€9 | -19.5% |
| Profit (loss) for the period before taxes | 9903 | €19,959 | €30,350 | +€10,390 | +52.1% |
| Income taxes | 67/77 | €5,327 | €9,664 | +€4,337 | +81.4% |
| Profit (loss) for the period | 9904 | €14,633 | €20,686 | +€6,054 | +41.4% |
| Profit (loss) for the period to be appropriated | 9905 | €14,633 | €20,686 | +€6,054 | +41.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 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.