EDITH ET PINO: 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.
EDITH ET PINO
Largest movements
- Receivables within one year -€89,619
down €89,619 (-68.3%), from €131,167 to €41,548
of which Trade receivables: -€124,221
- Cash -€42,526
down €42,526 (-83.6%), from €50,847 to €8,321
mainly Short-term financial debts (-€137,130) and Tax, wage and social debts (-€1,108)
- Short-term financial debts -€137,130
no longer reported in 2023 (was €137,130)
- Profit (loss) carried forward +€5,895
up €5,895 (+16.1%), from €36,716 to €42,611
- Gross operating margin -€8,961
down €8,961 (-47.8%), from €18,758 to €9,797
- Turnover +€1,819
new in 2023: €1,819
- Taxes +€1,700
new in 2023: €1,700
- Staff costs +€1,133
up €1,133 (+165%), from €686 to €1,819
- Financial charges -€360
down €360 (-48.5%), from €743 to €383
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 | €182,014 | €49,869 | -€132,145 | -72.6% |
| Current assets | 29/58 | €182,014 | €49,869 | -€132,145 | -72.6% |
| Amounts receivable within one year | 40/41 | €131,167 | €41,548 | -€89,619 | -68.3% |
| Trade receivables | 40 | €124,221 | - | -€124,221 | |
| Other amounts receivable | 41 | €6,946 | €41,548 | +€34,602 | +498% |
| Cash at bank and in hand | 54/58 | €50,847 | €8,321 | -€42,526 | -83.6% |
| Total equity and liabilities | 10/49 | €182,014 | €49,869 | -€132,145 | -72.6% |
| Equity | 10/15 | €43,776 | €49,671 | +€5,895 | +13.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €860 | €860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €860 | €860 | = | 0.0% |
| Legal reserve | 130 | €860 | €860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,716 | €42,611 | +€5,895 | +16.1% |
| Amounts payable | 17/49 | €138,238 | €198 | -€138,040 | -99.9% |
| Amounts payable within one year | 42/48 | €138,238 | €198 | -€138,040 | -99.9% |
| Financial debts | 43 | €137,130 | - | -€137,130 | |
| Other loans | 439 | €137,130 | - | -€137,130 | |
| Trade debts | 44 | - | €198 | +€198 | |
| Suppliers | 440/4 | - | €198 | +€198 | |
| Taxes, remuneration and social security | 45 | €1,108 | - | -€1,108 | |
| Taxes | 450/3 | €1,108 | - | -€1,108 | |
| Turnover | 70 | - | €1,819 | +€1,819 | |
| Remuneration, social security and pensions | 62 | €686 | €1,819 | +€1,133 | +165% |
| Gross operating margin | 9900 | €18,758 | €9,797 | -€8,961 | -47.8% |
| Operating profit (loss) | 9901 | €18,072 | €7,978 | -€10,094 | -55.9% |
| Financial charges | 65/66B | €743 | €383 | -€360 | -48.5% |
| Recurring financial charges | 65 | €743 | €383 | -€360 | -48.5% |
| Profit (loss) for the period before taxes | 9903 | €17,329 | €7,595 | -€9,734 | -56.2% |
| Income taxes | 67/77 | - | €1,700 | +€1,700 | |
| Profit (loss) for the period | 9904 | €17,329 | €5,895 | -€11,434 | -66.0% |
| Profit (loss) for the period to be appropriated | 9905 | €17,329 | €5,895 | -€11,434 | -66.0% |
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 28 October 2026 via checked.be.