Creat My Concept: 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.
Creat My Concept
Largest movements
- Current investments +€12,143
up €12,143 (+56.9%), from €21,334 to €33,477
- Receivables within one year -€7,025
down €7,025 (-6.0%), from €116,197 to €109,172
of which Other amounts receivable: -€24,158
- Financial fixed assets -€2,523
down €2,523 (-26.3%), from €9,601 to €7,078
- Cash +€2,177
up €2,177 (+153.3%), from €1,420 to €3,598
mainly Tax, wage and social debts (+€38,210) and Net result for the year (+€35,694)
- Tax, wage and social debts +€38,210
up €38,210 (+271.3%), from €14,085 to €52,294
of which Taxes: +€26,995
- Other debts -€15,185
down €15,185 (-16.7%), from €91,015 to €75,830
- Trade debts -€11,935
no longer reported in 2023 (was €11,935)
- Short-term financial debts -€7,045
down €7,045 (-64.8%), from €10,872 to €3,827
- Staff costs +€59,610
up €59,610 (+123.4%), from €48,294 to €107,903
- Gross operating margin +€36,812
up €36,812 (+22.5%), from €163,636 to €200,448
- Taxes -€7,977
down €7,977 (-32.8%), from €24,296 to €16,319
- Write-downs -€7,519
no longer reported in 2023 (was €7,519)
- Other operating charges -€6,253
down €6,253 (-52.3%), from €11,947 to €5,694
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 | €149,867 | €153,912 | +€4,045 | +2.7% |
| Fixed assets | 21/28 | €10,916 | €7,665 | -€3,251 | -29.8% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €1,315 | €588 | -€728 | -55.3% |
| Land and buildings | 22 | €0 | - | = | |
| Furniture and vehicles | 24 | €1,315 | €588 | -€728 | -55.3% |
| Financial fixed assets | 28 | €9,601 | €7,078 | -€2,523 | -26.3% |
| Current assets | 29/58 | €138,951 | €146,246 | +€7,295 | +5.3% |
| Amounts receivable within one year | 40/41 | €116,197 | €109,172 | -€7,025 | -6.0% |
| Trade receivables | 40 | €14,883 | €32,016 | +€17,133 | +115.1% |
| Other amounts receivable | 41 | €101,314 | €77,156 | -€24,158 | -23.8% |
| Current investments | 50/53 | €21,334 | €33,477 | +€12,143 | +56.9% |
| Cash at bank and in hand | 54/58 | €1,420 | €3,598 | +€2,177 | +153.3% |
| Total equity and liabilities | 10/49 | €149,867 | €153,912 | +€4,045 | +2.7% |
| Equity | 10/15 | €20,460 | €20,460 | = | 0.0% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Amounts payable | 17/49 | €129,407 | €133,452 | +€4,045 | +3.1% |
| Amounts payable within one year | 42/48 | €127,906 | €131,951 | +€4,045 | +3.2% |
| Financial debts | 43 | €10,872 | €3,827 | -€7,045 | -64.8% |
| Credit institutions | 430/8 | €10,872 | €3,827 | -€7,045 | -64.8% |
| Trade debts | 44 | €11,935 | - | -€11,935 | |
| Suppliers | 440/4 | €11,935 | - | -€11,935 | |
| Taxes, remuneration and social security | 45 | €14,085 | €52,294 | +€38,210 | +271.3% |
| Taxes | 450/3 | €8,200 | €35,195 | +€26,995 | +329.2% |
| Remuneration and social security | 454/9 | €5,884 | €17,100 | +€11,215 | +190.6% |
| Other amounts payable | 47/48 | €91,015 | €75,830 | -€15,185 | -16.7% |
| Accrued charges and deferred income | 492/3 | €1,501 | €1,501 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €48,294 | €107,903 | +€59,610 | +123.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,476 | €728 | -€4,748 | -86.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €7,519 | - | -€7,519 | |
| Other operating charges | 640/8 | €11,947 | €5,694 | -€6,253 | -52.3% |
| Non-recurring operating charges | 66A | €7,009 | €32,876 | +€25,867 | +369.0% |
| Gross operating margin | 9900 | €163,636 | €200,448 | +€36,812 | +22.5% |
| Operating profit (loss) | 9901 | €83,391 | €53,248 | -€30,144 | -36.1% |
| Financial income | 75/76B | €783 | €145 | -€638 | -81.5% |
| Recurring financial income | 75 | €783 | €145 | -€638 | -81.5% |
| Financial charges | 65/66B | €3,447 | €1,379 | -€2,068 | -60.0% |
| Recurring financial charges | 65 | €3,447 | €1,379 | -€2,068 | -60.0% |
| Profit (loss) for the period before taxes | 9903 | €80,728 | €52,013 | -€28,714 | -35.6% |
| Income taxes | 67/77 | €24,296 | €16,319 | -€7,977 | -32.8% |
| Profit (loss) for the period | 9904 | €56,431 | €35,694 | -€20,737 | -36.7% |
| Profit (loss) for the period to be appropriated | 9905 | €56,431 | €35,694 | -€20,737 | -36.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2022 and 30 September 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.