D4U SOLUTION: 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.
D4U SOLUTION
Largest movements
- Stocks and contracts +€2,137
up €2,137 (+10.1%), from €21,104 to €23,241
- Receivables within one year +€878
new in 2023: €878
- Profit (loss) carried forward +€5,835
up €5,835 (+91.9%), from -€6,346 to -€511
- Other debts -€5,799
down €5,799 (-38.9%), from €14,906 to €9,107
- Trade debts +€2,080
up €2,080 (+17.6%), from €11,847 to €13,927
- Tax, wage and social debts +€898
up €898 (+260%), from €346 to €1,244
- Taxes -€16,009
no longer reported in 2023 (was €16,009)
- Gross operating margin -€11,311
down €11,311 (-53.4%), from €21,172 to €9,861
- Financial charges -€3,148
down €3,148 (-44.7%), from €7,047 to €3,898
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 | €26,952 | €29,968 | +€3,015 | +11.2% |
| Current assets | 29/58 | €26,952 | €29,968 | +€3,015 | +11.2% |
| Stocks and contracts in progress | 3 | €21,104 | €23,241 | +€2,137 | +10.1% |
| Stocks | 30/36 | €21,104 | €23,241 | +€2,137 | +10.1% |
| Amounts receivable within one year | 40/41 | - | €878 | +€878 | |
| Other amounts receivable | 41 | - | €878 | +€878 | |
| Cash at bank and in hand | 54/58 | €5,849 | €5,849 | = | 0.0% |
| Total equity and liabilities | 10/49 | €26,952 | €29,968 | +€3,015 | +11.2% |
| Equity | 10/15 | -€146 | €5,689 | +€5,835 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | - | -€6,200 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €12,400 | - | -€12,400 | |
| Profit (loss) carried forward | 14 | -€6,346 | -€511 | +€5,835 | +91.9% |
| Amounts payable | 17/49 | €27,099 | €24,279 | -€2,820 | -10.4% |
| Amounts payable within one year | 42/48 | €27,099 | €24,279 | -€2,820 | -10.4% |
| Trade debts | 44 | €11,847 | €13,927 | +€2,080 | +17.6% |
| Suppliers | 440/4 | €11,847 | €13,927 | +€2,080 | +17.6% |
| Taxes, remuneration and social security | 45 | €346 | €1,244 | +€898 | +260% |
| Taxes | 450/3 | €346 | €1,244 | +€898 | +260% |
| Other amounts payable | 47/48 | €14,906 | €9,107 | -€5,799 | -38.9% |
| Other operating charges | 640/8 | €156 | €128 | -€28 | -18.0% |
| Gross operating margin | 9900 | €21,172 | €9,861 | -€11,311 | -53.4% |
| Operating profit (loss) | 9901 | €21,017 | €9,734 | -€11,283 | -53.7% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €7,047 | €3,898 | -€3,148 | -44.7% |
| Recurring financial charges | 65 | €7,047 | €3,898 | -€3,148 | -44.7% |
| Profit (loss) for the period before taxes | 9903 | €13,971 | €5,835 | -€8,135 | -58.2% |
| Income taxes | 67/77 | €16,009 | - | -€16,009 | |
| Profit (loss) for the period | 9904 | -€2,038 | €5,835 | +€7,873 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,038 | €5,835 | +€7,873 |
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 27 October 2026 via checked.be.