CGNS: what changed
Two fiscal 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.
CGNS
Largest movements
- Tangible fixed assets -€2,874
down €2,874 (-3.3%), from €87,692 to €84,817
- Debts after one year -€5,515
down €5,515 (-8.2%), from €67,147 to €61,632
- Other debts +€2,509
new in 2023: €2,509
- Trade debts +€2,090
new in 2023: €2,090
- Profit (loss) carried forward -€1,710
down €1,710 (-7.1%), from -€24,044 to -€25,754
- Gross operating margin -€1,257
down €1,257 (-22.3%), from €5,633 to €4,376
- Other operating charges +€550
up €550 (+161.2%), from €341 to €891
- Financial charges -€68
down €68 (-2.9%), from €2,388 to €2,320
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 | €88,454 | €85,993 | -€2,461 | -2.8% |
| Fixed assets | 21/28 | €87,692 | €84,817 | -€2,874 | -3.3% |
| Tangible fixed assets | 22/27 | €87,692 | €84,817 | -€2,874 | -3.3% |
| Land and buildings | 22 | €87,692 | €84,817 | -€2,874 | -3.3% |
| Current assets | 29/58 | €763 | €1,176 | +€413 | +54.2% |
| Amounts receivable within one year | 40/41 | €291 | - | -€291 | |
| Other amounts receivable | 41 | €291 | - | -€291 | |
| Cash at bank and in hand | 54/58 | €471 | €877 | +€406 | +86.1% |
| Deferred charges and accrued income | 490/1 | - | €299 | +€299 | |
| Total equity and liabilities | 10/49 | €88,454 | €85,993 | -€2,461 | -2.8% |
| Equity | 10/15 | €15,956 | €14,246 | -€1,710 | -10.7% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,044 | -€25,754 | -€1,710 | -7.1% |
| Amounts payable | 17/49 | €72,498 | €71,747 | -€751 | -1.0% |
| Amounts payable after more than one year | 17 | €67,147 | €61,632 | -€5,515 | -8.2% |
| Financial debts | 170/4 | €67,147 | €61,632 | -€5,515 | -8.2% |
| Amounts payable within one year | 42/48 | €5,351 | €10,115 | +€4,764 | +89.0% |
| Current portion of amounts payable after more than one year | 42 | €5,351 | €5,515 | +€164 | +3.1% |
| Trade debts | 44 | - | €2,090 | +€2,090 | |
| Suppliers | 440/4 | - | €2,090 | +€2,090 | |
| Other amounts payable | 47/48 | - | €2,509 | +€2,509 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,874 | €2,874 | = | 0.0% |
| Other operating charges | 640/8 | €341 | €891 | +€550 | +161.2% |
| Gross operating margin | 9900 | €5,633 | €4,376 | -€1,257 | -22.3% |
| Operating profit (loss) | 9901 | €2,418 | €610 | -€1,807 | -74.8% |
| Financial charges | 65/66B | €2,388 | €2,320 | -€68 | -2.9% |
| Recurring financial charges | 65 | €2,388 | €2,320 | -€68 | -2.9% |
| Profit (loss) for the period before taxes | 9903 | €29 | -€1,710 | -€1,739 | |
| Profit (loss) for the period | 9904 | €29 | -€1,710 | -€1,739 | |
| Profit (loss) for the period to be appropriated | 9905 | €29 | -€1,710 | -€1,739 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.