CHATOINE: 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.
CHATOINE
Largest movements
- Receivables within one year +€22,854
up €22,854 (+164.9%), from €13,858 to €36,712
of which Other amounts receivable: +€22,854
- Debts after one year -€46,322
down €46,322 (-31.8%), from €145,755 to €99,433
- Other debts +€40,337
up €40,337 (+16.5%), from €243,936 to €284,273
- Current portion of long-term debt +€22,805
up €22,805 (+1190.7%), from €1,915 to €24,720
- Profit (loss) carried forward +€5,460
up €5,460 (+7.3%), from -€74,941 to -€69,482
- Turnover -€40,000
no longer reported in 2023 (was €40,000)
- Gross operating margin -€30,691
down €30,691 (-70.2%), from €43,696 to €13,005
- Purchases and services -€5,017
no longer reported in 2023 (was €5,017)
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 | €414,117 | €436,743 | +€22,626 | +5.5% |
| Fixed assets | 21/28 | €400,000 | €400,000 | = | 0.0% |
| Financial fixed assets | 28 | €400,000 | €400,000 | = | 0.0% |
| Current assets | 29/58 | €14,117 | €36,743 | +€22,626 | +160.3% |
| Amounts receivable within one year | 40/41 | €13,858 | €36,712 | +€22,854 | +164.9% |
| Trade receivables | 40 | - | €0 | = | |
| Other amounts receivable | 41 | €13,858 | €36,712 | +€22,854 | +164.9% |
| Current investments | 50/53 | - | €31 | +€31 | |
| Cash at bank and in hand | 54/58 | €259 | - | -€259 | |
| Total equity and liabilities | 10/49 | €414,117 | €436,743 | +€22,626 | +5.5% |
| Equity | 10/15 | €15,059 | €20,518 | +€5,460 | +36.3% |
| Contributions | 10/11 | €90,000 | €90,000 | = | 0.0% |
| Outside capital | 11 | €90,000 | €90,000 | = | 0.0% |
| Other | 1109/19 | €90,000 | €90,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€74,941 | -€69,482 | +€5,460 | +7.3% |
| Amounts payable | 17/49 | €399,058 | €416,224 | +€17,166 | +4.3% |
| Amounts payable after more than one year | 17 | €145,755 | €99,433 | -€46,322 | -31.8% |
| Financial debts | 170/4 | €145,755 | €99,433 | -€46,322 | -31.8% |
| Amounts payable within one year | 42/48 | €253,130 | €316,407 | +€63,277 | +25.0% |
| Current portion of amounts payable after more than one year | 42 | €1,915 | €24,720 | +€22,805 | +1190.7% |
| Trade debts | 44 | €7,278 | €6,206 | -€1,072 | -14.7% |
| Suppliers | 440/4 | €7,278 | €6,206 | -€1,072 | -14.7% |
| Taxes, remuneration and social security | 45 | - | €1,208 | +€1,208 | |
| Taxes | 450/3 | - | €1,208 | +€1,208 | |
| Other amounts payable | 47/48 | €243,936 | €284,273 | +€40,337 | +16.5% |
| Accrued charges and deferred income | 492/3 | €174 | €384 | +€211 | +121.3% |
| Turnover | 70 | €40,000 | - | -€40,000 | |
| Goods, raw materials, services and sundry goods | 60/61 | €5,017 | - | -€5,017 | |
| Remuneration, social security and pensions | 62 | - | €0 | = | |
| Other operating charges | 640/8 | - | €211 | +€211 | |
| Gross operating margin | 9900 | €43,696 | €13,005 | -€30,691 | -70.2% |
| Operating profit (loss) | 9901 | €43,696 | €12,795 | -€30,901 | -70.7% |
| Financial charges | 65/66B | €7,617 | €7,335 | -€282 | -3.7% |
| Recurring financial charges | 65 | €7,617 | €7,335 | -€282 | -3.7% |
| Profit (loss) for the period before taxes | 9903 | €36,079 | €5,460 | -€30,620 | -84.9% |
| Profit (loss) for the period | 9904 | €36,079 | €5,460 | -€30,620 | -84.9% |
| Profit (loss) for the period to be appropriated | 9905 | €36,079 | €5,460 | -€30,620 | -84.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2022 and 30 June 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.