DBUILDER: 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.
DBUILDER
Largest movements
- Receivables within one year +€60,708
up €60,708 (+1,333%), from €4,553 to €65,261
of which Other amounts receivable: +€62,715
- Cash +€707
up €707 (+1,069%), from €66 to €773
mainly Net result for the year (+€57,533) and Tax, wage and social debts (+€11,263)
- Reserves +€30,500
new in 2023: €30,500
- Profit (loss) carried forward +€27,033
up €27,033, from -€27,007 to €27
- Tax, wage and social debts +€11,263
up €11,263 (+2,313%), from €487 to €11,750
- Debts after one year -€7,119
down €7,119 (-45.5%), from €15,647 to €8,528
- Other debts +€2,400
up €2,400 (+162%), from €1,484 to €3,884
- Gross operating margin +€72,996
up €72,996, from -€2,316 to €70,679
- Taxes +€11,750
new in 2023: €11,750
- Financial charges -€2,113
down €2,113 (-76.1%), from €2,777 to €664
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 | €6,011 | €67,880 | +€61,869 | +1,029% |
| Fixed assets | 21/28 | €1,392 | €1,168 | -€224 | -16.1% |
| Intangible fixed assets | 21 | €848 | €579 | -€269 | -31.8% |
| Tangible fixed assets | 22/27 | €544 | €589 | +€45 | +8.3% |
| Plant, machinery and equipment | 23 | €544 | €589 | +€45 | +8.3% |
| Current assets | 29/58 | €4,619 | €66,712 | +€62,093 | +1,344% |
| Amounts receivable within one year | 40/41 | €4,553 | €65,261 | +€60,708 | +1,333% |
| Trade receivables | 40 | €2,006 | - | -€2,006 | |
| Other amounts receivable | 41 | €2,546 | €65,261 | +€62,715 | +2,463% |
| Cash at bank and in hand | 54/58 | €66 | €773 | +€707 | +1,069% |
| Deferred charges and accrued income | 490/1 | - | €678 | +€678 | |
| Total equity and liabilities | 10/49 | €6,011 | €67,880 | +€61,869 | +1,029% |
| Equity | 10/15 | -€22,007 | €35,527 | +€57,533 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €30,500 | +€30,500 | |
| Distributable reserves | 133 | - | €30,500 | +€30,500 | |
| Profit (loss) carried forward | 14 | -€27,007 | €27 | +€27,033 | |
| Amounts payable | 17/49 | €28,018 | €32,353 | +€4,336 | +15.5% |
| Amounts payable after more than one year | 17 | €15,647 | €8,528 | -€7,119 | -45.5% |
| Financial debts | 170/4 | €15,647 | €8,528 | -€7,119 | -45.5% |
| Amounts payable within one year | 42/48 | €12,013 | €23,478 | +€11,465 | +95.4% |
| Current portion of amounts payable after more than one year | 42 | €6,948 | €7,119 | +€171 | +2.5% |
| Trade debts | 44 | €3,094 | €725 | -€2,369 | -76.6% |
| Suppliers | 440/4 | €3,094 | €725 | -€2,369 | -76.6% |
| Taxes, remuneration and social security | 45 | €487 | €11,750 | +€11,263 | +2,313% |
| Taxes | 450/3 | €487 | €11,750 | +€11,263 | +2,313% |
| Other amounts payable | 47/48 | €1,484 | €3,884 | +€2,400 | +162% |
| Accrued charges and deferred income | 492/3 | €358 | €348 | -€11 | -3.0% |
| Non-recurring operating income | 76A | €130 | - | -€130 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €624 | €607 | -€17 | -2.8% |
| Other operating charges | 640/8 | €1,255 | €681 | -€574 | -45.7% |
| Gross operating margin | 9900 | -€2,316 | €70,679 | +€72,996 | |
| Operating profit (loss) | 9901 | -€4,195 | €69,392 | +€73,587 | |
| Financial income | 75/76B | - | €555 | +€555 | |
| Recurring financial income | 75 | - | €555 | +€555 | |
| Financial charges | 65/66B | €2,777 | €664 | -€2,113 | -76.1% |
| Recurring financial charges | 65 | €2,777 | €664 | -€2,113 | -76.1% |
| Profit (loss) for the period before taxes | 9903 | -€6,972 | €69,283 | +€76,255 | |
| Income taxes | 67/77 | - | €11,750 | +€11,750 | |
| Profit (loss) for the period | 9904 | -€6,972 | €57,533 | +€64,505 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,972 | €57,533 | +€64,505 |
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.