CONSEILS, SERVICES ET EXPERTISES: 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.
CONSEILS, SERVICES ET EXPERTISES
Largest movements
- Cash +€134,366
up €134,366 (+28.1%), from €478,499 to €612,865
mainly Investment in fixed assets (net) (+€105,131) and Net result for the year (+€20,636)
- Financial fixed assets -€111,079
down €111,079 (-22.9%), from €485,510 to €374,431
- Profit (loss) carried forward +€20,636
up €20,636 (+10.8%), from €190,510 to €211,146
- Financial income +€25,026
up €25,026 (+543%), from €4,605 to €29,630
of which Financial income: +€17,326
- Gross operating margin -€11,944
down €11,944, from €4,861 to -€7,083
- Taxes -€5,413
down €5,413, from €2,707 to -€2,707
- Financial charges +€921
up €921 (+281%), from €328 to €1,249
- Other operating charges +€439
up €439 (+61.2%), from €717 to €1,156
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 | €1,038,811 | €1,059,447 | +€20,636 | +2.0% |
| Fixed assets | 21/28 | €491,326 | €383,981 | -€107,344 | -21.8% |
| Tangible fixed assets | 22/27 | €5,816 | €9,550 | +€3,735 | +64.2% |
| Land and buildings | 22 | €2,030 | €6,789 | +€4,759 | +234% |
| Plant, machinery and equipment | 23 | €3,533 | €2,761 | -€772 | -21.8% |
| Furniture and vehicles | 24 | €252 | - | -€252 | |
| Financial fixed assets | 28 | €485,510 | €374,431 | -€111,079 | -22.9% |
| Current assets | 29/58 | €547,485 | €675,465 | +€127,981 | +23.4% |
| Amounts receivable after more than one year | 29 | €65,836 | €57,354 | -€8,483 | -12.9% |
| Trade receivables | 290 | €57,807 | €49,006 | -€8,801 | -15.2% |
| Other amounts receivable | 291 | €8,029 | €8,347 | +€318 | +4.0% |
| Amounts receivable within one year | 40/41 | €2,936 | €5,246 | +€2,311 | +78.7% |
| Trade receivables | 40 | - | €56 | +€56 | |
| Other amounts receivable | 41 | €2,936 | €5,191 | +€2,255 | +76.8% |
| Cash at bank and in hand | 54/58 | €478,499 | €612,865 | +€134,366 | +28.1% |
| Deferred charges and accrued income | 490/1 | €214 | - | -€214 | |
| Total equity and liabilities | 10/49 | €1,038,811 | €1,059,447 | +€20,636 | +2.0% |
| Equity | 10/15 | €1,034,493 | €1,055,129 | +€20,636 | +2.0% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | - | €61,973 | +€61,973 | |
| Issued capital | 100 | - | €61,973 | +€61,973 | |
| Revaluation surpluses | 12 | €727,034 | €727,034 | = | 0.0% |
| Reserves | 13 | €54,976 | €54,976 | = | 0.0% |
| Non-distributable reserves | 130/1 | €9,976 | €9,976 | = | 0.0% |
| Legal reserve | 130 | - | €9,976 | +€9,976 | |
| Other | 1319 | €9,976 | - | -€9,976 | |
| Distributable reserves | 133 | €45,000 | €45,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €190,510 | €211,146 | +€20,636 | +10.8% |
| Amounts payable | 17/49 | €4,317 | €4,317 | = | 0.0% |
| Amounts payable within one year | 42/48 | €4,317 | €4,317 | = | 0.0% |
| Other amounts payable | 47/48 | €4,317 | €4,317 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,884 | €2,213 | +€329 | +17.5% |
| Other operating charges | 640/8 | €717 | €1,156 | +€439 | +61.2% |
| Gross operating margin | 9900 | €4,861 | -€7,083 | -€11,944 | |
| Operating profit (loss) | 9901 | €2,260 | -€10,452 | -€12,712 | |
| Financial income | 75/76B | €4,605 | €29,630 | +€25,026 | +543% |
| Recurring financial income | 75 | €4,605 | €21,930 | +€17,326 | +376% |
| Non-recurring financial income | 76B | - | €7,700 | +€7,700 | |
| Financial charges | 65/66B | €328 | €1,249 | +€921 | +281% |
| Recurring financial charges | 65 | €328 | €1,249 | +€921 | +281% |
| Profit (loss) for the period before taxes | 9903 | €6,538 | €17,930 | +€11,392 | +174% |
| Income taxes | 67/77 | €2,707 | -€2,707 | -€5,413 | |
| Profit (loss) for the period | 9904 | €3,831 | €20,636 | +€16,805 | +439% |
| Profit (loss) for the period to be appropriated | 9905 | €3,831 | €20,636 | +€16,805 | +439% |
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 26 October 2026 via checked.be.