BS58 CONSULTING: 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.
BS58 CONSULTING
Largest movements
- Cash -€1,328
down €1,328 (-99.8%), from €1,330 to €2
mainly Net result for the year (-€10,941)
- Receivables within one year -€610
down €610 (-3.7%), from €16,374 to €15,764
of which Other amounts receivable: -€6,223
- Deferred charges and accrued income -€218
no longer reported in 2023 (was €218)
- Profit (loss) carried forward -€10,941
down €10,941, from €9,714 to -€1,226
- Trade debts +€4,271
up €4,271 (+102.8%), from €4,155 to €8,426
- Advances received +€3,500
new in 2023: €3,500
- Tax, wage and social debts +€1,013
up €1,013 (+25.0%), from €4,053 to €5,066
- Gross operating margin -€4,168
down €4,168 (-96.2%), from -€4,333 to -€8,501
- Taxes +€1,013
new in 2023: €1,013
- Other operating charges +€519
up €519 (+257.7%), from €201 to €720
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 | €17,922 | €15,766 | -€2,156 | -12.0% |
| Current assets | 29/58 | €17,922 | €15,766 | -€2,156 | -12.0% |
| Amounts receivable within one year | 40/41 | €16,374 | €15,764 | -€610 | -3.7% |
| Trade receivables | 40 | €4,467 | €10,080 | +€5,613 | +125.7% |
| Other amounts receivable | 41 | €11,907 | €5,684 | -€6,223 | -52.3% |
| Cash at bank and in hand | 54/58 | €1,330 | €2 | -€1,328 | -99.8% |
| Deferred charges and accrued income | 490/1 | €218 | - | -€218 | |
| Total equity and liabilities | 10/49 | €17,922 | €15,766 | -€2,156 | -12.0% |
| Equity | 10/15 | €9,714 | -€1,226 | -€10,941 | |
| Profit (loss) carried forward | 14 | €9,714 | -€1,226 | -€10,941 | |
| Amounts payable | 17/49 | €8,208 | €16,992 | +€8,785 | +107.0% |
| Amounts payable within one year | 42/48 | €8,208 | €16,992 | +€8,785 | +107.0% |
| Trade debts | 44 | €4,155 | €8,426 | +€4,271 | +102.8% |
| Suppliers | 440/4 | €4,155 | €8,426 | +€4,271 | +102.8% |
| Advances received on contracts in progress | 46 | - | €3,500 | +€3,500 | |
| Taxes, remuneration and social security | 45 | €4,053 | €5,066 | +€1,013 | +25.0% |
| Taxes | 450/3 | €4,053 | €5,066 | +€1,013 | +25.0% |
| Other operating charges | 640/8 | €201 | €720 | +€519 | +257.7% |
| Non-recurring operating charges | 66A | - | €497 | +€497 | |
| Gross operating margin | 9900 | -€4,333 | -€8,501 | -€4,168 | -96.2% |
| Operating profit (loss) | 9901 | -€4,535 | -€9,718 | -€5,183 | -114.3% |
| Financial charges | 65/66B | €140 | €209 | +€69 | +49.6% |
| Recurring financial charges | 65 | €140 | €209 | +€69 | +49.6% |
| Profit (loss) for the period before taxes | 9903 | -€4,675 | -€9,927 | -€5,253 | -112.4% |
| Income taxes | 67/77 | - | €1,013 | +€1,013 | |
| Profit (loss) for the period | 9904 | -€4,675 | -€10,941 | -€6,266 | -134.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,675 | -€10,941 | -€6,266 | -134.0% |
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 9 October 2026 via checked.be.