D. & PH. VAN SANTEN: 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.
D. & PH. VAN SANTEN
Largest movements
- Receivables within one year -€2,055
down €2,055 (-12.1%), from €17,046 to €14,991
of which Other amounts receivable: -€2,055
- Cash +€662
up €662 (+672%), from €99 to €760
mainly Receivables within one year (+€2,055)
- Profit (loss) carried forward -€1,246
down €1,246 (-13.3%), from -€9,342 to -€10,589
- Gross operating margin +€1,456
up €1,456, from -€1,456 to €0
- Other operating charges +€1,126
new in 2023: €1,126
- Taxes -€264
no longer reported in 2023 (was €264)
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 | €17,144 | €15,752 | -€1,393 | -8.1% |
| Current assets | 29/58 | €17,144 | €15,752 | -€1,393 | -8.1% |
| Amounts receivable within one year | 40/41 | €17,046 | €14,991 | -€2,055 | -12.1% |
| Trade receivables | 40 | €373 | €373 | = | 0.0% |
| Other amounts receivable | 41 | €16,672 | €14,618 | -€2,055 | -12.3% |
| Cash at bank and in hand | 54/58 | €99 | €760 | +€662 | +672% |
| Total equity and liabilities | 10/49 | €17,144 | €15,752 | -€1,393 | -8.1% |
| Equity | 10/15 | €16,998 | €15,752 | -€1,246 | -7.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €7,748 | €7,748 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €5,889 | €5,889 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,342 | -€10,589 | -€1,246 | -13.3% |
| Amounts payable | 17/49 | €146 | - | -€146 | |
| Amounts payable within one year | 42/48 | €146 | - | -€146 | |
| Taxes, remuneration and social security | 45 | €146 | - | -€146 | |
| Taxes | 450/3 | €146 | - | -€146 | |
| Other operating charges | 640/8 | - | €1,126 | +€1,126 | |
| Gross operating margin | 9900 | -€1,456 | €0 | +€1,456 | |
| Operating profit (loss) | 9901 | -€1,456 | -€1,126 | +€331 | +22.7% |
| Financial charges | 65/66B | €120 | €121 | +€1 | +0.7% |
| Recurring financial charges | 65 | €120 | €121 | +€1 | +0.7% |
| Profit (loss) for the period before taxes | 9903 | -€1,576 | -€1,246 | +€330 | +20.9% |
| Income taxes | 67/77 | €264 | - | -€264 | |
| Profit (loss) for the period | 9904 | -€1,840 | -€1,246 | +€594 | +32.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,840 | -€1,246 | +€594 | +32.3% |
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 31 October 2026 via checked.be.