CHARLOTTE DAVID: 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.
CHARLOTTE DAVID
Largest movements
- Intangible fixed assets +€26,985
new in 2023: €26,985
- Tangible fixed assets -€3,204
down €3,204 (-79.1%), from €4,052 to €848
of which Furniture and vehicles: -€2,400
- Other debts +€85,667
up €85,667 (+1,622%), from €5,282 to €90,949
- Profit (loss) carried forward -€82,837
down €82,837 (-86.0%), from €96,357 to €13,520
- Tax, wage and social debts +€20,542
up €20,542 (+797%), from €2,577 to €23,119
- Gross operating margin +€7,007
up €7,007 (+25.4%), from €27,552 to €34,559
- Depreciation +€5,302
up €5,302 (+182%), from €2,917 to €8,219
- Taxes +€1,315
up €1,315 (+19.3%), from €6,805 to €8,119
- Other operating charges -€904
down €904 (-44.8%), from €2,018 to €1,114
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 | €106,777 | €129,308 | +€22,531 | +21.1% |
| Fixed assets | 21/28 | €4,052 | €27,833 | +€23,781 | +587% |
| Intangible fixed assets | 21 | - | €26,985 | +€26,985 | |
| Tangible fixed assets | 22/27 | €4,052 | €848 | -€3,204 | -79.1% |
| Plant, machinery and equipment | 23 | €1,652 | €848 | -€804 | -48.7% |
| Furniture and vehicles | 24 | €2,400 | - | -€2,400 | |
| Current assets | 29/58 | €102,725 | €101,475 | -€1,250 | -1.2% |
| Amounts receivable after more than one year | 29 | €25,600 | €25,000 | -€600 | -2.3% |
| Trade receivables | 290 | €25,600 | €25,000 | -€600 | -2.3% |
| Amounts receivable within one year | 40/41 | €6,755 | €6,835 | +€80 | +1.2% |
| Trade receivables | 40 | €6,559 | €6,835 | +€276 | +4.2% |
| Other amounts receivable | 41 | €195 | - | -€195 | |
| Cash at bank and in hand | 54/58 | €68,875 | €68,245 | -€630 | -0.9% |
| Deferred charges and accrued income | 490/1 | €1,495 | €1,395 | -€100 | -6.7% |
| Total equity and liabilities | 10/49 | €106,777 | €129,308 | +€22,531 | +21.1% |
| Equity | 10/15 | €98,007 | €15,170 | -€82,837 | -84.5% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Contributions outside capital | 11 | €1,500 | €1,500 | = | 0.0% |
| Other | 1109/19 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €150 | €150 | = | 0.0% |
| Non-distributable reserves | 130/1 | €150 | €150 | = | 0.0% |
| Reserves not available under the articles | 1311 | €150 | €150 | = | 0.0% |
| Profit (loss) carried forward | 14 | €96,357 | €13,520 | -€82,837 | -86.0% |
| Amounts payable | 17/49 | €8,770 | €114,138 | +€105,368 | +1,201% |
| Amounts payable within one year | 42/48 | €8,770 | €114,138 | +€105,368 | +1,201% |
| Trade debts | 44 | €910 | €69 | -€841 | -92.4% |
| Suppliers | 440/4 | €910 | €69 | -€841 | -92.4% |
| Taxes, remuneration and social security | 45 | €2,577 | €23,119 | +€20,542 | +797% |
| Taxes | 450/3 | €2,577 | €23,119 | +€20,542 | +797% |
| Other amounts payable | 47/48 | €5,282 | €90,949 | +€85,667 | +1,622% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,917 | €8,219 | +€5,302 | +182% |
| Other operating charges | 640/8 | €2,018 | €1,114 | -€904 | -44.8% |
| Gross operating margin | 9900 | €27,552 | €34,559 | +€7,007 | +25.4% |
| Operating profit (loss) | 9901 | €22,618 | €25,226 | +€2,609 | +11.5% |
| Financial income | 75/76B | €625 | €614 | -€11 | -1.8% |
| Recurring financial income | 75 | €625 | €614 | -€11 | -1.8% |
| Financial charges | 65/66B | €665 | €558 | -€106 | -16.0% |
| Recurring financial charges | 65 | €665 | €558 | -€106 | -16.0% |
| Profit (loss) for the period before taxes | 9903 | €22,578 | €25,282 | +€2,704 | +12.0% |
| Income taxes | 67/77 | €6,805 | €8,119 | +€1,315 | +19.3% |
| Profit (loss) for the period | 9904 | €15,774 | €17,163 | +€1,389 | +8.8% |
| Profit (loss) for the period to be appropriated | 9905 | €15,774 | €17,163 | +€1,389 | +8.8% |
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 23 October 2026 via checked.be.