Compline: 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.
Compline
Largest movements
- Cash -€274,436
down €274,436 (-86.1%), from €318,719 to €44,283
mainly Debts after one year (-€158,755) and Receivables within one year (-€64,693)
- Receivables within one year +€64,693
up €64,693 (+60.4%), from €107,028 to €171,721
of which Other amounts receivable: +€50,102
- Receivables after one year +€38,332
new in 2023: €38,332
- Tangible fixed assets -€28,248
down €28,248 (-1.9%), from €1.5m to €1.4m
of which Land and buildings: -€33,118
- Debts after one year -€158,755
down €158,755 (-13.0%), from €1.2m to €1.1m
of which Financial debts: -€97,156
- Reserves -€34,120
down €34,120 (-14.2%), from €240,340 to €206,220
of which Distributable reserves: -€34,120
- Current portion of long-term debt +€31,423
up €31,423 (+32.3%), from €97,156 to €128,580
- Trade debts -€25,639
down €25,639 (-59.3%), from €43,267 to €17,628
of which Suppliers: -€25,639
- Gross operating margin -€192,217
down €192,217 (-51.9%), from €370,567 to €178,350
- Depreciation -€61,507
down €61,507 (-52.7%), from €116,668 to €55,161
- Financial charges -€32,398
down €32,398 (-49.6%), from €65,278 to €32,880
- Taxes +€17,779
up €17,779, from €0 to €17,779
- Staff costs -€8,088
down €8,088 (-11.3%), from €71,778 to €63,690
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 | €1,896,455 | €1,696,131 | -€200,324 | -10.6% |
| Fixed assets | 21/28 | €1,465,434 | €1,437,186 | -€28,248 | -1.9% |
| Tangible fixed assets | 22/27 | €1,465,084 | €1,436,836 | -€28,248 | -1.9% |
| Land and buildings | 22 | €1,430,757 | €1,397,639 | -€33,118 | -2.3% |
| Plant, machinery and equipment | 23 | €34,327 | €38,233 | +€3,906 | +11.4% |
| Furniture and vehicles | 24 | €0 | €964 | +€964 | |
| Financial fixed assets | 28 | €350 | €350 | = | 0.0% |
| Current assets | 29/58 | €431,021 | €258,946 | -€172,076 | -39.9% |
| Amounts receivable after more than one year | 29 | - | €38,332 | +€38,332 | |
| Other amounts receivable | 291 | - | €38,332 | +€38,332 | |
| Stocks and contracts in progress | 3 | €1,500 | €1,500 | = | 0.0% |
| Stocks | 30/36 | €1,500 | €1,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €107,028 | €171,721 | +€64,693 | +60.4% |
| Trade receivables | 40 | €106,762 | €121,354 | +€14,591 | +13.7% |
| Other amounts receivable | 41 | €265 | €50,367 | +€50,102 | +18880.0% |
| Cash at bank and in hand | 54/58 | €318,719 | €44,283 | -€274,436 | -86.1% |
| Deferred charges and accrued income | 490/1 | €3,774 | €3,110 | -€665 | -17.6% |
| Total equity and liabilities | 10/49 | €1,896,455 | €1,696,131 | -€200,324 | -10.6% |
| Equity | 10/15 | €340,629 | €306,220 | -€34,410 | -10.1% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €240,340 | €206,220 | -€34,120 | -14.2% |
| Non-distributable reserves | 130/1 | €1,000 | €1,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,000 | €1,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €14,303 | €14,303 | = | 0.0% |
| Distributable reserves | 133 | €225,037 | €190,916 | -€34,120 | -15.2% |
| Profit (loss) carried forward | 14 | €289 | €0 | -€289 | -100.0% |
| Amounts payable | 17/49 | €1,555,826 | €1,389,912 | -€165,914 | -10.7% |
| Amounts payable after more than one year | 17 | €1,221,678 | €1,062,923 | -€158,755 | -13.0% |
| Financial debts | 170/4 | €1,084,542 | €987,386 | -€97,156 | -9.0% |
| Other amounts payable | 178/9 | €137,136 | €75,537 | -€61,599 | -44.9% |
| Amounts payable within one year | 42/48 | €334,147 | €326,988 | -€7,159 | -2.1% |
| Current portion of amounts payable after more than one year | 42 | €97,156 | €128,580 | +€31,423 | +32.3% |
| Trade debts | 44 | €43,267 | €17,628 | -€25,639 | -59.3% |
| Suppliers | 440/4 | €40,290 | €14,651 | -€25,639 | -63.6% |
| Bills of exchange payable | 441 | €2,977 | €2,977 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €39,734 | €34,745 | -€4,989 | -12.6% |
| Taxes | 450/3 | €34,460 | €25,290 | -€9,169 | -26.6% |
| Remuneration and social security | 454/9 | €5,275 | €9,454 | +€4,180 | +79.2% |
| Other amounts payable | 47/48 | €153,989 | €146,035 | -€7,954 | -5.2% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €71,778 | €63,690 | -€8,088 | -11.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €116,668 | €55,161 | -€61,507 | -52.7% |
| Other operating charges | 640/8 | €9,054 | €13,234 | +€4,181 | +46.2% |
| Gross operating margin | 9900 | €370,567 | €178,350 | -€192,217 | -51.9% |
| Operating profit (loss) | 9901 | €173,067 | €46,266 | -€126,802 | -73.3% |
| Financial income | 75/76B | €1 | €1,985 | +€1,984 | +354303.6% |
| Recurring financial income | 75 | €1 | €1,985 | +€1,984 | +354303.6% |
| Financial charges | 65/66B | €65,278 | €32,880 | -€32,398 | -49.6% |
| Recurring financial charges | 65 | €65,278 | €32,880 | -€32,398 | -49.6% |
| Profit (loss) for the period before taxes | 9903 | €107,789 | €15,370 | -€92,419 | -85.7% |
| Income taxes | 67/77 | €0 | €17,779 | +€17,779 | |
| Profit (loss) for the period | 9904 | €107,789 | -€2,410 | -€110,199 | |
| Profit (loss) for the period to be appropriated | 9905 | €107,789 | -€2,410 | -€110,199 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2022 and 30 September 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.