COCKTAIL 15: 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.
COCKTAIL 15
Largest movements
- Receivables within one year -€2,180
down €2,180 (-81.1%), from €2,689 to €508
of which Other amounts receivable: -€1,457
- Cash -€346
down €346 (-98.2%), from €353 to €6
mainly Net result for the year (-€8,917) and Tax, wage and social debts (-€903)
- Profit (loss) carried forward -€8,917
down €8,917 (-15.2%), from -€58,831 to -€67,747
- Other debts +€7,292
up €7,292 (+31.9%), from €22,889 to €30,181
- Tax, wage and social debts -€903
no longer reported in 2023 (was €903)
- Gross operating margin -€282
down €282 (-3.4%), from -€8,377 to -€8,659
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 | €3,041 | €515 | -€2,527 | -83.1% |
| Current assets | 29/58 | €3,041 | €515 | -€2,527 | -83.1% |
| Amounts receivable within one year | 40/41 | €2,689 | €508 | -€2,180 | -81.1% |
| Trade receivables | 40 | €1,231 | €508 | -€723 | -58.7% |
| Other amounts receivable | 41 | €1,457 | - | -€1,457 | |
| Cash at bank and in hand | 54/58 | €353 | €6 | -€346 | -98.2% |
| Total equity and liabilities | 10/49 | €3,041 | €515 | -€2,527 | -83.1% |
| Equity | 10/15 | -€52,631 | -€61,547 | -€8,917 | -16.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€58,831 | -€67,747 | -€8,917 | -15.2% |
| Amounts payable | 17/49 | €55,672 | €62,062 | +€6,390 | +11.5% |
| Amounts payable after more than one year | 17 | €30,605 | €30,605 | = | 0.0% |
| Financial debts | 170/4 | €30,605 | €30,605 | = | 0.0% |
| Amounts payable within one year | 42/48 | €25,067 | €31,456 | +€6,390 | +25.5% |
| Trade debts | 44 | €1,275 | €1,275 | = | 0.0% |
| Suppliers | 440/4 | €1,275 | €1,275 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €903 | - | -€903 | |
| Taxes | 450/3 | €903 | - | -€903 | |
| Other amounts payable | 47/48 | €22,889 | €30,181 | +€7,292 | +31.9% |
| Gross operating margin | 9900 | -€8,377 | -€8,659 | -€282 | -3.4% |
| Operating profit (loss) | 9901 | -€8,377 | -€8,659 | -€282 | -3.4% |
| Financial charges | 65/66B | €183 | €258 | +€74 | +40.7% |
| Recurring financial charges | 65 | €183 | €258 | +€74 | +40.7% |
| Profit (loss) for the period before taxes | 9903 | -€8,560 | -€8,917 | -€356 | -4.2% |
| Profit (loss) for the period | 9904 | -€8,560 | -€8,917 | -€356 | -4.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,560 | -€8,917 | -€356 | -4.2% |
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 2 October 2026 via checked.be.