EGD CUSTOMS: what changed
Two fiscal 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.
EGD CUSTOMS
Largest movements
- Receivables within one year +€40,103
up €40,103 (+6.3%), from €632,467 to €672,570
of which Trade receivables: +€28,216
- Cash +€21,593
new in 2023: €21,593
mainly Accrued charges and deferred income (+€125,634) and Depreciation (+€26,040)
- Intangible fixed assets -€15,000
down €15,000 (-36.4%), from €41,250 to €26,250
- Accrued charges and deferred income +€125,634
up €125,634 (+20.2%), from €621,209 to €746,843
- Profit (loss) carried forward -€43,144
down €43,144, from €6,695 to -€36,449
- Trade debts -€15,652
down €15,652 (-60.0%), from €26,079 to €10,427
- Current portion of long-term debt -€11,139
down €11,139 (-78.5%), from €14,185 to €3,046
- Staff costs +€29,649
up €29,649 (+31.5%), from €93,991 to €123,640
- Gross operating margin +€15,446
up €15,446 (+15.2%), from €101,527 to €116,973
- Other operating charges -€4,217
down €4,217 (-74.5%), from €5,657 to €1,440
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.
Cash bridge derived
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 | €710,740 | €758,905 | +€48,165 | +6.8% |
| Fixed assets | 21/28 | €78,273 | €64,742 | -€13,531 | -17.3% |
| Intangible fixed assets | 21 | €41,250 | €26,250 | -€15,000 | -36.4% |
| Tangible fixed assets | 22/27 | €33,523 | €34,992 | +€1,469 | +4.4% |
| Plant, machinery and equipment | 23 | €4,883 | €3,190 | -€1,693 | -34.7% |
| Furniture and vehicles | 24 | €28,640 | €31,802 | +€3,162 | +11.0% |
| Financial fixed assets | 28 | €3,500 | €3,500 | = | 0.0% |
| Current assets | 29/58 | €632,467 | €694,163 | +€61,696 | +9.8% |
| Amounts receivable within one year | 40/41 | €632,467 | €672,570 | +€40,103 | +6.3% |
| Trade receivables | 40 | €581,527 | €609,743 | +€28,216 | +4.9% |
| Other amounts receivable | 41 | €50,940 | €62,827 | +€11,887 | +23.3% |
| Cash at bank and in hand | 54/58 | - | €21,593 | +€21,593 | |
| Total equity and liabilities | 10/49 | €710,740 | €758,905 | +€48,165 | +6.8% |
| Equity | 10/15 | €27,100 | -€16,044 | -€43,144 | |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Outside capital | 11 | €18,550 | - | -€18,550 | |
| Other | 1109/19 | €18,550 | - | -€18,550 | |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,695 | -€36,449 | -€43,144 | |
| Amounts payable | 17/49 | €683,640 | €774,949 | +€91,309 | +13.4% |
| Amounts payable within one year | 42/48 | €62,431 | €28,106 | -€34,325 | -55.0% |
| Current portion of amounts payable after more than one year | 42 | €14,185 | €3,046 | -€11,139 | -78.5% |
| Financial debts | 43 | €6,057 | - | -€6,057 | |
| Credit institutions | 430/8 | €6,057 | - | -€6,057 | |
| Trade debts | 44 | €26,079 | €10,427 | -€15,652 | -60.0% |
| Suppliers | 440/4 | €26,079 | €10,427 | -€15,652 | -60.0% |
| Taxes, remuneration and social security | 45 | €16,110 | €14,633 | -€1,477 | -9.2% |
| Taxes | 450/3 | €2,528 | - | -€2,528 | |
| Remuneration and social security | 454/9 | €13,582 | €14,633 | +€1,051 | +7.7% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €621,209 | €746,843 | +€125,634 | +20.2% |
| Remuneration, social security and pensions | 62 | €93,991 | €123,640 | +€29,649 | +31.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,059 | €26,040 | -€19 | -0.1% |
| Other operating charges | 640/8 | €5,657 | €1,440 | -€4,217 | -74.5% |
| Gross operating margin | 9900 | €101,527 | €116,973 | +€15,446 | +15.2% |
| Operating profit (loss) | 9901 | -€24,180 | -€34,147 | -€9,967 | -41.2% |
| Financial income | 75/76B | €12 | - | -€12 | |
| Recurring financial income | 75 | €12 | - | -€12 | |
| Financial charges | 65/66B | €7,873 | €8,549 | +€676 | +8.6% |
| Recurring financial charges | 65 | €7,873 | €8,549 | +€676 | +8.6% |
| Profit (loss) for the period before taxes | 9903 | -€32,041 | -€42,696 | -€10,655 | -33.3% |
| Income taxes | 67/77 | €424 | €448 | +€24 | +5.7% |
| Profit (loss) for the period | 9904 | -€32,465 | -€43,144 | -€10,679 | -32.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€32,465 | -€43,144 | -€10,679 | -32.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.