BUSINESS ANDI: 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.
BUSINESS ANDI
Largest movements
- Receivables within one year +€2,079
new in 2023: €2,079
of which Other amounts receivable: +€1,466
- Intangible fixed assets -€1,500
down €1,500 (-25.0%), from €6,000 to €4,500
- Cash +€1,477
new in 2023: €1,477
mainly Net result for the year (+€6,832) and Other debts (+€2,992)
- Tangible fixed assets -€1,367
no longer reported in 2023 (was €1,367)
- Profit (loss) carried forward +€6,703
up €6,703 (+47.2%), from -€14,193 to -€7,490
- Trade debts -€4,597
down €4,597 (-91.7%), from €5,015 to €418
- Tax, wage and social debts -€3,483
no longer reported in 2023 (was €3,483)
- Other debts +€2,992
up €2,992 (+41.6%), from €7,188 to €10,180
- Short-term financial debts -€927
no longer reported in 2023 (was €927)
- Gross operating margin +€1,522
up €1,522 (+13.2%), from €11,523 to €13,045
- Other operating charges +€987
up €987 (+44.8%), from €2,201 to €3,188
- Depreciation -€883
down €883 (-23.5%), from €3,750 to €2,867
- Financial income -€138
no longer reported in 2023 (was €138)
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 | €10,910 | €11,598 | +€688 | +6.3% |
| Fixed assets | 21/28 | €10,867 | €8,000 | -€2,867 | -26.4% |
| Intangible fixed assets | 21 | €6,000 | €4,500 | -€1,500 | -25.0% |
| Tangible fixed assets | 22/27 | €1,367 | - | -€1,367 | |
| Furniture and vehicles | 24 | €1,367 | - | -€1,367 | |
| Financial fixed assets | 28 | €3,500 | €3,500 | = | 0.0% |
| Current assets | 29/58 | €43 | €3,598 | +€3,555 | +8,267% |
| Amounts receivable within one year | 40/41 | - | €2,079 | +€2,079 | |
| Trade receivables | 40 | - | €613 | +€613 | |
| Other amounts receivable | 41 | - | €1,466 | +€1,466 | |
| Cash at bank and in hand | 54/58 | - | €1,477 | +€1,477 | |
| Deferred charges and accrued income | 490/1 | €43 | €42 | -€1 | -2.3% |
| Total equity and liabilities | 10/49 | €10,910 | €11,598 | +€688 | +6.3% |
| Equity | 10/15 | -€5,703 | €1,000 | +€6,703 | |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Contributions outside capital | 11 | €8,000 | €8,000 | = | 0.0% |
| Other | 1109/19 | €8,000 | €8,000 | = | 0.0% |
| Reserves | 13 | €490 | €490 | = | 0.0% |
| Non-distributable reserves | 130/1 | €490 | €490 | = | 0.0% |
| Reserves not available under the articles | 1311 | €490 | €490 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,193 | -€7,490 | +€6,703 | +47.2% |
| Amounts payable | 17/49 | €16,613 | €10,598 | -€6,015 | -36.2% |
| Amounts payable within one year | 42/48 | €16,613 | €10,598 | -€6,015 | -36.2% |
| Financial debts | 43 | €927 | - | -€927 | |
| Credit institutions | 430/8 | €927 | - | -€927 | |
| Trade debts | 44 | €5,015 | €418 | -€4,597 | -91.7% |
| Suppliers | 440/4 | €5,015 | €418 | -€4,597 | -91.7% |
| Taxes, remuneration and social security | 45 | €3,483 | - | -€3,483 | |
| Taxes | 450/3 | €3,483 | - | -€3,483 | |
| Other amounts payable | 47/48 | €7,188 | €10,180 | +€2,992 | +41.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,750 | €2,867 | -€883 | -23.5% |
| Other operating charges | 640/8 | €2,201 | €3,188 | +€987 | +44.8% |
| Gross operating margin | 9900 | €11,523 | €13,045 | +€1,522 | +13.2% |
| Operating profit (loss) | 9901 | €5,572 | €6,990 | +€1,418 | +25.4% |
| Financial income | 75/76B | €138 | - | -€138 | |
| Recurring financial income | 75 | €138 | - | -€138 | |
| Financial charges | 65/66B | €177 | €158 | -€19 | -10.7% |
| Recurring financial charges | 65 | €177 | €158 | -€19 | -10.7% |
| Profit (loss) for the period before taxes | 9903 | €5,533 | €6,832 | +€1,299 | +23.5% |
| Profit (loss) for the period | 9904 | €5,533 | €6,832 | +€1,299 | +23.5% |
| Profit (loss) for the period to be appropriated | 9905 | €5,533 | €6,832 | +€1,299 | +23.5% |
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 13 October 2026 via checked.be.