ED&J: 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.
ED&J
Largest movements
- Receivables within one year +€11,907
up €11,907 (+56.0%), from €21,272 to €33,179
of which Trade receivables: +€12,996
- Deferred charges and accrued income -€1,709
no longer reported in 2023 (was €1,709)
- Cash -€809
down €809 (-78.7%), from €1,028 to €218
mainly Receivables within one year (-€11,907) and Trade debts (-€1,745)
- Tax, wage and social debts +€9,074
up €9,074 (+92.4%), from €9,822 to €18,896
- Profit (loss) carried forward +€1,974
up €1,974 (+23.1%), from €8,551 to €10,526
- Trade debts -€1,745
down €1,745 (-55.7%), from €3,135 to €1,391
- Gross operating margin +€7,229
up €7,229, from -€1,584 to €5,645
- Taxes +€2,376
new in 2023: €2,376
- Other operating charges +€313
up €313 (+59.4%), from €527 to €840
- Financial charges +€58
up €58 (+14.6%), from €396 to €454
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 | €24,009 | €33,397 | +€9,388 | +39.1% |
| Current assets | 29/58 | €24,009 | €33,397 | +€9,388 | +39.1% |
| Amounts receivable within one year | 40/41 | €21,272 | €33,179 | +€11,907 | +56.0% |
| Trade receivables | 40 | - | €12,996 | +€12,996 | |
| Other amounts receivable | 41 | €21,272 | €20,183 | -€1,089 | -5.1% |
| Cash at bank and in hand | 54/58 | €1,028 | €218 | -€809 | -78.7% |
| Deferred charges and accrued income | 490/1 | €1,709 | - | -€1,709 | |
| Total equity and liabilities | 10/49 | €24,009 | €33,397 | +€9,388 | +39.1% |
| Equity | 10/15 | €11,051 | €13,026 | +€1,974 | +17.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,551 | €10,526 | +€1,974 | +23.1% |
| Amounts payable | 17/49 | €12,958 | €20,372 | +€7,414 | +57.2% |
| Amounts payable within one year | 42/48 | €12,958 | €20,287 | +€7,329 | +56.6% |
| Trade debts | 44 | €3,135 | €1,391 | -€1,745 | -55.7% |
| Suppliers | 440/4 | €3,135 | €1,391 | -€1,745 | -55.7% |
| Taxes, remuneration and social security | 45 | €9,822 | €18,896 | +€9,074 | +92.4% |
| Taxes | 450/3 | €9,822 | €18,896 | +€9,074 | +92.4% |
| Accrued charges and deferred income | 492/3 | - | €85 | +€85 | |
| Other operating charges | 640/8 | €527 | €840 | +€313 | +59.4% |
| Gross operating margin | 9900 | -€1,584 | €5,645 | +€7,229 | |
| Operating profit (loss) | 9901 | -€2,111 | €4,804 | +€6,915 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €396 | €454 | +€58 | +14.6% |
| Recurring financial charges | 65 | €396 | €454 | +€58 | +14.6% |
| Profit (loss) for the period before taxes | 9903 | -€2,507 | €4,351 | +€6,858 | |
| Income taxes | 67/77 | - | €2,376 | +€2,376 | |
| Profit (loss) for the period | 9904 | -€2,507 | €1,974 | +€4,481 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,507 | €1,974 | +€4,481 |
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 22 October 2026 via checked.be.