De Waele Bert: 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.
What changed
De Waele Bert
NACE 69.201, Certified accountants and tax accountants
financial year 2023 compared with 2022filed annual accounts (NBB)
Net result for the year
-
not filed
Equity
€2,360
2022 · €2,360
Cash
€3,568
2022 · €3,568
Balance sheet total
€569,472
2022 · €533,170+€36,302
Largest movements
Assets
- Deferred charges and accrued income +€36,302
up €36,302 (+37.1%), from €97,902 to €134,204
Equity and liabilities
- Other debts +€36,302
up €36,302 (+8.3%), from €439,779 to €476,081
Income statement
No income-statement line moved by more than 1% of the activity.
From the 2022 result to the 2023 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Derived cash bridge
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 | €533,170 | €569,472 | +€36,302 | +6.8% |
| Fixed assets | 21/28 | €400,370 | €400,370 | = | 0.0% |
| Tangible fixed assets | 22/27 | €370 | €370 | = | 0.0% |
| Plant, machinery and equipment | 23 | €370 | €370 | = | 0.0% |
| Financial fixed assets | 28 | €400,000 | €400,000 | = | 0.0% |
| Current assets | 29/58 | €132,800 | €169,102 | +€36,302 | +27.3% |
| Amounts receivable within one year | 40/41 | €31,330 | €31,330 | = | 0.0% |
| Trade receivables | 40 | €29,233 | €29,233 | = | 0.0% |
| Other amounts receivable | 41 | €2,097 | €2,097 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €3,568 | €3,568 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €97,902 | €134,204 | +€36,302 | +37.1% |
| Total equity and liabilities | 10/49 | €533,170 | €569,472 | +€36,302 | +6.8% |
| Equity | 10/15 | €2,360 | €2,360 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,240 | -€16,240 | = | 0.0% |
| Amounts payable | 17/49 | €530,810 | €567,112 | +€36,302 | +6.8% |
| Amounts payable after more than one year | 17 | €71,400 | €71,400 | = | 0.0% |
| Financial debts | 170/4 | €71,400 | €71,400 | = | 0.0% |
| Amounts payable within one year | 42/48 | €459,410 | €495,712 | +€36,302 | +7.9% |
| Trade debts | 44 | €17,819 | €17,819 | = | 0.0% |
| Suppliers | 440/4 | €17,819 | €17,819 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €1,812 | €1,812 | = | 0.0% |
| Taxes | 450/3 | €1,812 | €1,812 | = | 0.0% |
| Other amounts payable | 47/48 | €439,779 | €476,081 | +€36,302 | +8.3% |
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 16 October 2026 via checked.be.