CNT: 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.
CNT
Largest movements
- Receivables within one year +€73,758
up €73,758 (+120%), from €61,302 to €135,060
of which Trade receivables: +€45,743
- Cash +€33,428
up €33,428 (+128%), from €26,119 to €59,547
mainly Trade debts (+€39,798) and Debts after one year (+€34,491)
- Tangible fixed assets +€8,525
up €8,525 (+215%), from €3,966 to €12,490
- Trade debts +€39,798
up €39,798 (+205%), from €19,386 to €59,184
- Debts after one year +€34,491
up €34,491 (+140%), from €24,703 to €59,194
- Current portion of long-term debt +€19,333
up €19,333 (+206%), from €9,393 to €28,726
- Other debts +€17,180
up €17,180 (+356%), from €4,822 to €22,003
- Profit (loss) carried forward +€11,515
up €11,515 (+57.9%), from €19,877 to €31,392
- Gross operating margin +€6,726
up €6,726 (+42.9%), from €15,668 to €22,393
- Other operating charges +€2,356
new in 2023: €2,356
- Taxes +€1,194
up €1,194 (+35.2%), from €3,394 to €4,588
- Financial charges +€727
up €727 (+53.9%), from €1,348 to €2,074
- Depreciation +€671
up €671 (+55.9%), from €1,202 to €1,873
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 | €92,886 | €210,597 | +€117,711 | +127% |
| Fixed assets | 21/28 | €5,466 | €15,990 | +€10,525 | +193% |
| Tangible fixed assets | 22/27 | €3,966 | €12,490 | +€8,525 | +215% |
| Furniture and vehicles | 24 | €3,966 | €12,490 | +€8,525 | +215% |
| Financial fixed assets | 28 | €1,500 | €3,500 | +€2,000 | +133% |
| Current assets | 29/58 | €87,421 | €194,607 | +€107,186 | +123% |
| Amounts receivable within one year | 40/41 | €61,302 | €135,060 | +€73,758 | +120% |
| Trade receivables | 40 | €37,633 | €83,376 | +€45,743 | +122% |
| Other amounts receivable | 41 | €23,669 | €51,684 | +€28,015 | +118% |
| Cash at bank and in hand | 54/58 | €26,119 | €59,547 | +€33,428 | +128% |
| Total equity and liabilities | 10/49 | €92,886 | €210,597 | +€117,711 | +127% |
| Equity | 10/15 | €21,877 | €33,392 | +€11,515 | +52.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,877 | €31,392 | +€11,515 | +57.9% |
| Amounts payable | 17/49 | €71,009 | €177,205 | +€106,196 | +150% |
| Amounts payable after more than one year | 17 | €24,703 | €59,194 | +€34,491 | +140% |
| Financial debts | 170/4 | €24,703 | €59,194 | +€34,491 | +140% |
| Amounts payable within one year | 42/48 | €46,307 | €118,011 | +€71,705 | +155% |
| Current portion of amounts payable after more than one year | 42 | €9,393 | €28,726 | +€19,333 | +206% |
| Trade debts | 44 | €19,386 | €59,184 | +€39,798 | +205% |
| Suppliers | 440/4 | €19,386 | €59,184 | +€39,798 | +205% |
| Taxes, remuneration and social security | 45 | €12,705 | €8,099 | -€4,606 | -36.3% |
| Taxes | 450/3 | €10,315 | €8,079 | -€2,236 | -21.7% |
| Remuneration and social security | 454/9 | €2,390 | €20 | -€2,370 | -99.2% |
| Other amounts payable | 47/48 | €4,822 | €22,003 | +€17,180 | +356% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,202 | €1,873 | +€671 | +55.9% |
| Other operating charges | 640/8 | - | €2,356 | +€2,356 | |
| Gross operating margin | 9900 | €15,668 | €22,393 | +€6,726 | +42.9% |
| Operating profit (loss) | 9901 | €14,466 | €18,165 | +€3,698 | +25.6% |
| Financial income | 75/76B | - | €13 | +€13 | |
| Recurring financial income | 75 | - | €13 | +€13 | |
| Financial charges | 65/66B | €1,348 | €2,074 | +€727 | +53.9% |
| Recurring financial charges | 65 | €1,348 | €2,074 | +€727 | +53.9% |
| Profit (loss) for the period before taxes | 9903 | €13,118 | €16,103 | +€2,984 | +22.7% |
| Income taxes | 67/77 | €3,394 | €4,588 | +€1,194 | +35.2% |
| Profit (loss) for the period | 9904 | €9,724 | €11,515 | +€1,791 | +18.4% |
| Profit (loss) for the period to be appropriated | 9905 | €9,724 | €11,515 | +€1,791 | +18.4% |
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 24 October 2026 via checked.be.