CHASSIS BEL: 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.
CHASSIS BEL
Largest movements
- Receivables after one year -€115,374
no longer reported in 2023 (was €115,374)
- Receivables within one year +€67,043
new in 2023: €67,043
- Cash -€5,943
down €5,943 (-46.7%), from €12,712 to €6,770
mainly Receivables within one year (-€67,043) and Trade debts (-€61,808)
- Tangible fixed assets -€3,732
no longer reported in 2023 (was €3,732)
- Trade debts -€61,808
down €61,808 (-92.3%), from €66,939 to €5,130
- Other debts -€13,944
down €13,944 (-28.2%), from €49,471 to €35,527
- Tax, wage and social debts +€10,770
up €10,770 (+291%), from €3,701 to €14,471
of which Remuneration and social security: +€7,625
- Profit (loss) carried forward +€6,977
up €6,977 (+80.6%), from -€8,660 to -€1,683
- Purchases and services -€33,822
down €33,822 (-10.4%), from €325,161 to €291,340
- Financial income +€5,295
up €5,295 (+448,731%), from €1 to €5,296
of which Non-recurring financial income: +€5,296
- Gross operating margin -€2,471
down €2,471 (-31.8%), from €7,776 to €5,306
- Write-downs -€2,250
no longer reported in 2023 (was €2,250)
- Taxes +€2,200
new in 2023: €2,200
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 | €131,911 | €73,905 | -€58,006 | -44.0% |
| Fixed assets | 21/28 | €3,824 | €93 | -€3,732 | -97.6% |
| Tangible fixed assets | 22/27 | €3,732 | - | -€3,732 | |
| Furniture and vehicles | 24 | €3,732 | - | -€3,732 | |
| Financial fixed assets | 28 | €93 | €93 | = | 0.0% |
| Current assets | 29/58 | €128,086 | €73,812 | -€54,274 | -42.4% |
| Amounts receivable after more than one year | 29 | €115,374 | - | -€115,374 | |
| Trade receivables | 290 | €115,374 | - | -€115,374 | |
| Amounts receivable within one year | 40/41 | - | €67,043 | +€67,043 | |
| Trade receivables | 40 | - | €67,043 | +€67,043 | |
| Cash at bank and in hand | 54/58 | €12,712 | €6,770 | -€5,943 | -46.7% |
| Total equity and liabilities | 10/49 | €131,911 | €73,905 | -€58,006 | -44.0% |
| Equity | 10/15 | €11,800 | €18,777 | +€6,977 | +59.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,660 | -€1,683 | +€6,977 | +80.6% |
| Amounts payable | 17/49 | €120,111 | €55,128 | -€64,983 | -54.1% |
| Amounts payable within one year | 42/48 | €120,111 | €55,128 | -€64,983 | -54.1% |
| Trade debts | 44 | €66,939 | €5,130 | -€61,808 | -92.3% |
| Suppliers | 440/4 | €66,939 | €5,130 | -€61,808 | -92.3% |
| Taxes, remuneration and social security | 45 | €3,701 | €14,471 | +€10,770 | +291% |
| Taxes | 450/3 | €3,701 | €6,847 | +€3,145 | +85.0% |
| Remuneration and social security | 454/9 | - | €7,625 | +€7,625 | |
| Other amounts payable | 47/48 | €49,471 | €35,527 | -€13,944 | -28.2% |
| Non-recurring operating income | 76A | - | €691 | +€691 | |
| Goods, raw materials, services and sundry goods | 60/61 | €325,161 | €291,340 | -€33,822 | -10.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,051 | - | -€1,051 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,250 | - | -€2,250 | |
| Other operating charges | 640/8 | €648 | €720 | +€72 | +11.1% |
| Non-recurring operating charges | 66A | €485 | €137 | -€349 | -71.9% |
| Gross operating margin | 9900 | €7,776 | €5,306 | -€2,471 | -31.8% |
| Operating profit (loss) | 9901 | €3,342 | €4,449 | +€1,107 | +33.1% |
| Financial income | 75/76B | €1 | €5,296 | +€5,295 | +448,731% |
| Recurring financial income | 75 | €1 | €5,296 | +€5,295 | +448,731% |
| Non-recurring financial income | 76B | - | €5,296 | +€5,296 | |
| Financial charges | 65/66B | €331 | €568 | +€238 | +71.8% |
| Recurring financial charges | 65 | €331 | €337 | +€6 | +1.7% |
| Non-recurring financial charges | 66B | - | €232 | +€232 | |
| Profit (loss) for the period before taxes | 9903 | €3,013 | €9,177 | +€6,164 | +205% |
| Income taxes | 67/77 | - | €2,200 | +€2,200 | |
| Profit (loss) for the period | 9904 | €3,013 | €6,977 | +€3,964 | +132% |
| Profit (loss) for the period to be appropriated | 9905 | €3,013 | €6,977 | +€3,964 | +132% |
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 20 October 2026 via checked.be.