DAS: 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.
DAS
Largest movements
- Tangible fixed assets -€6,428
no longer reported in 2023 (was €6,428)
- Receivables within one year +€2,447
up €2,447 (+13.9%), from €17,650 to €20,097
of which Trade receivables: +€2,746
- Cash -€488
down €488 (-63.1%), from €772 to €285
mainly Net result for the year (-€2,671) and Receivables within one year (-€2,447)
- Deferred charges and accrued income -€297
no longer reported in 2023 (was €297)
- Profit (loss) carried forward -€2,671
down €2,671 (-17.8%), from €14,992 to €12,321
- Trade debts -€1,156
no longer reported in 2023 (was €1,156)
- Current portion of long-term debt -€511
no longer reported in 2023 (was €511)
- Tax, wage and social debts -€428
no longer reported in 2023 (was €428)
- Purchases and services -€32,149
down €32,149 (-97.0%), from €33,145 to €995
- Turnover -€23,970
no longer reported in 2023 (was €23,970)
- Gross operating margin +€8,241
up €8,241 (+89.8%), from -€9,175 to -€933
- Depreciation -€3,214
no longer reported in 2023 (was €3,214)
- Financial charges -€448
down €448 (-61.6%), from €728 to €280
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 | €25,147 | €20,381 | -€4,765 | -19.0% |
| Fixed assets | 21/28 | €6,428 | - | -€6,428 | |
| Tangible fixed assets | 22/27 | €6,428 | - | -€6,428 | |
| Furniture and vehicles | 24 | €6,428 | - | -€6,428 | |
| Current assets | 29/58 | €18,719 | €20,381 | +€1,662 | +8.9% |
| Amounts receivable within one year | 40/41 | €17,650 | €20,097 | +€2,447 | +13.9% |
| Trade receivables | 40 | €4,071 | €6,817 | +€2,746 | +67.5% |
| Other amounts receivable | 41 | €13,579 | €13,280 | -€300 | -2.2% |
| Cash at bank and in hand | 54/58 | €772 | €285 | -€488 | -63.1% |
| Deferred charges and accrued income | 490/1 | €297 | - | -€297 | |
| Total equity and liabilities | 10/49 | €25,147 | €20,381 | -€4,765 | -19.0% |
| Equity | 10/15 | €23,052 | €20,381 | -€2,671 | -11.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,992 | €12,321 | -€2,671 | -17.8% |
| Amounts payable | 17/49 | €2,095 | - | -€2,095 | |
| Amounts payable within one year | 42/48 | €2,095 | - | -€2,095 | |
| Current portion of amounts payable after more than one year | 42 | €511 | - | -€511 | |
| Trade debts | 44 | €1,156 | - | -€1,156 | |
| Bills of exchange payable | 441 | €1,156 | - | -€1,156 | |
| Taxes, remuneration and social security | 45 | €428 | - | -€428 | |
| Taxes | 450/3 | €428 | - | -€428 | |
| Turnover | 70 | €23,970 | - | -€23,970 | |
| Non-recurring operating income | 76A | €728 | €62 | -€666 | -91.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €33,145 | €995 | -€32,149 | -97.0% |
| Remuneration, social security and pensions | 62 | €190 | - | -€190 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,214 | - | -€3,214 | |
| Other operating charges | 640/8 | €2,167 | €2,348 | +€181 | +8.4% |
| Gross operating margin | 9900 | -€9,175 | -€933 | +€8,241 | +89.8% |
| Operating profit (loss) | 9901 | -€14,746 | -€3,281 | +€11,464 | +77.7% |
| Financial income | 75/76B | €917 | €890 | -€26 | -2.9% |
| Recurring financial income | 75 | €917 | €890 | -€26 | -2.9% |
| Financial charges | 65/66B | €728 | €280 | -€448 | -61.6% |
| Recurring financial charges | 65 | €728 | €280 | -€448 | -61.6% |
| Profit (loss) for the period before taxes | 9903 | -€14,557 | -€2,671 | +€11,886 | +81.7% |
| Profit (loss) for the period | 9904 | -€14,557 | -€2,671 | +€11,886 | +81.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,557 | -€2,671 | +€11,886 | +81.7% |
Source: filed annual accounts (NBB), financial years ended 31 August 2022 and 31 August 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.