C&CM: 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.
C&CM
Largest movements
- Receivables within one year +€11,111
up €11,111 (+26.3%), from €42,180 to €53,291
of which Trade receivables: +€16,043
- Stocks and contracts -€10,000
no longer reported in 2023 (was €10,000)
- Profit (loss) carried forward +€20,127
up €20,127 (+160%), from €12,573 to €32,699
- Trade debts -€19,506
down €19,506 (-73.9%), from €26,393 to €6,887
- Tax, wage and social debts +€643
up €643 (+5.2%), from €12,281 to €12,924
- Gross operating margin +€40,505
up €40,505, from -€14,671 to €25,834
- Taxes +€2,362
new in 2023: €2,362
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 | €52,247 | €53,510 | +€1,263 | +2.4% |
| Fixed assets | 21/28 | €45 | €45 | = | 0.0% |
| Financial fixed assets | 28 | €45 | €45 | = | 0.0% |
| Current assets | 29/58 | €52,202 | €53,465 | +€1,263 | +2.4% |
| Stocks and contracts in progress | 3 | €10,000 | - | -€10,000 | |
| Contracts in progress | 37 | €10,000 | - | -€10,000 | |
| Amounts receivable within one year | 40/41 | €42,180 | €53,291 | +€11,111 | +26.3% |
| Trade receivables | 40 | €11,277 | €27,320 | +€16,043 | +142% |
| Other amounts receivable | 41 | €30,903 | €25,971 | -€4,932 | -16.0% |
| Cash at bank and in hand | 54/58 | €22 | €174 | +€152 | +689% |
| Total equity and liabilities | 10/49 | €52,247 | €53,510 | +€1,263 | +2.4% |
| Equity | 10/15 | €13,573 | €33,699 | +€20,127 | +148% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Contributions outside capital | 11 | €1,000 | €1,000 | = | 0.0% |
| Share premium | 1100/10 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,573 | €32,699 | +€20,127 | +160% |
| Amounts payable | 17/49 | €38,674 | €19,811 | -€18,864 | -48.8% |
| Amounts payable within one year | 42/48 | €38,674 | €19,811 | -€18,864 | -48.8% |
| Trade debts | 44 | €26,393 | €6,887 | -€19,506 | -73.9% |
| Suppliers | 440/4 | €26,393 | €6,887 | -€19,506 | -73.9% |
| Taxes, remuneration and social security | 45 | €12,281 | €12,924 | +€643 | +5.2% |
| Taxes | 450/3 | €12,281 | €12,924 | +€643 | +5.2% |
| Other operating charges | 640/8 | - | €207 | +€207 | |
| Non-recurring operating charges | 66A | - | €3,000 | +€3,000 | |
| Gross operating margin | 9900 | -€14,671 | €25,834 | +€40,505 | |
| Operating profit (loss) | 9901 | -€14,671 | €22,626 | +€37,298 | |
| Financial charges | 65/66B | €133 | €137 | +€5 | +3.6% |
| Recurring financial charges | 65 | €133 | €137 | +€5 | +3.6% |
| Profit (loss) for the period before taxes | 9903 | -€14,804 | €22,489 | +€37,293 | |
| Income taxes | 67/77 | - | €2,362 | +€2,362 | |
| Profit (loss) for the period | 9904 | -€14,804 | €20,127 | +€34,931 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,804 | €20,127 | +€34,931 |
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.