CTBPS: 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.
CTBPS
Largest movements
- Receivables within one year +€74,630
up €74,630 (+47.9%), from €155,784 to €230,415
of which Trade receivables: +€73,566
- Profit (loss) carried forward +€28,816
up €28,816 (+45.6%), from €63,211 to €92,027
- Other debts +€26,602
up €26,602 (+31.9%), from €83,400 to €110,001
- Tax, wage and social debts +€18,998
up €18,998 (+3044.2%), from €624 to €19,622
- Gross operating margin +€46,434
up €46,434 (+1575.0%), from €2,948 to €49,382
- Other operating charges +€10,423
new in 2023: €10,423
- Taxes +€5,383
up €5,383 (+218.2%), from €2,467 to €7,850
- Financial charges +€2,269
up €2,269 (+9005.4%), from €25 to €2,295
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €155,784 | €230,415 | +€74,630 | +47.9% |
| Current assets | 29/58 | €155,784 | €230,415 | +€74,630 | +47.9% |
| Amounts receivable within one year | 40/41 | €155,784 | €230,415 | +€74,630 | +47.9% |
| Trade receivables | 40 | €153,668 | €227,234 | +€73,566 | +47.9% |
| Other amounts receivable | 41 | €2,116 | €3,181 | +€1,064 | +50.3% |
| Total equity and liabilities | 10/49 | €155,784 | €230,415 | +€74,630 | +47.9% |
| Equity | 10/15 | €71,336 | €100,152 | +€28,816 | +40.4% |
| Contributions | 10/11 | €6,250 | €6,250 | = | 0.0% |
| Outside capital | 11 | €6,250 | €6,250 | = | 0.0% |
| Other | 1109/19 | €6,250 | €6,250 | = | 0.0% |
| Reserves | 13 | €1,875 | €1,875 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,875 | €1,875 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,875 | €1,875 | = | 0.0% |
| Profit (loss) carried forward | 14 | €63,211 | €92,027 | +€28,816 | +45.6% |
| Amounts payable | 17/49 | €84,448 | €130,263 | +€45,815 | +54.3% |
| Amounts payable within one year | 42/48 | €84,448 | €130,263 | +€45,815 | +54.3% |
| Trade debts | 44 | €425 | €640 | +€215 | +50.7% |
| Suppliers | 440/4 | €425 | €640 | +€215 | +50.7% |
| Taxes, remuneration and social security | 45 | €624 | €19,622 | +€18,998 | +3044.2% |
| Taxes | 450/3 | €624 | €19,622 | +€18,998 | +3044.2% |
| Other amounts payable | 47/48 | €83,400 | €110,001 | +€26,602 | +31.9% |
| Other operating charges | 640/8 | - | €10,423 | +€10,423 | |
| Gross operating margin | 9900 | €2,948 | €49,382 | +€46,434 | +1575.0% |
| Operating profit (loss) | 9901 | €2,948 | €38,959 | +€36,011 | +1221.4% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €25 | €2,295 | +€2,269 | +9005.4% |
| Recurring financial charges | 65 | €25 | €2,295 | +€2,269 | +9005.4% |
| Profit (loss) for the period before taxes | 9903 | €2,923 | €36,665 | +€33,742 | +1154.4% |
| Income taxes | 67/77 | €2,467 | €7,850 | +€5,383 | +218.2% |
| Profit (loss) for the period | 9904 | €456 | €28,816 | +€28,359 | +6215.0% |
| Profit (loss) for the period to be appropriated | 9905 | €456 | €28,816 | +€28,359 | +6215.0% |
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 29 September 2026 via checked.be.