Ekspert: 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.
Ekspert
Largest movements
- Cash -€23,403
down €23,403 (-92.1%), from €25,403 to €2,000
mainly Net result for the year (-€49,143) and Deferred charges and accrued income (-€1,511)
- Deferred charges and accrued income +€1,511
up €1,511 (+23.3%), from €6,488 to €7,999
- Profit (loss) carried forward -€49,143
new in 2023: -€49,143
- Trade debts +€18,282
new in 2023: €18,282
- Tax, wage and social debts +€9,358
up €9,358 (+34.2%), from €27,371 to €36,729
- Gross operating margin -€46,991
down €46,991, from €25,162 to -€21,829
- Other operating charges +€32,170
up €32,170 (+5098.3%), from €631 to €32,801
- Taxes -€11,298
no longer reported in 2023 (was €11,298)
- Financial income -€5,082
down €5,082 (-82.3%), from €6,178 to €1,096
- Financial charges -€4,868
new in 2023: -€4,868
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 | €135,161 | €113,657 | -€21,504 | -15.9% |
| Fixed assets | 21/28 | - | €954 | +€954 | |
| Tangible fixed assets | 22/27 | - | €954 | +€954 | |
| Plant, machinery and equipment | 23 | - | €954 | +€954 | |
| Current assets | 29/58 | €135,161 | €112,703 | -€22,458 | -16.6% |
| Amounts receivable within one year | 40/41 | €103,269 | €102,704 | -€565 | -0.5% |
| Trade receivables | 40 | €9,566 | - | -€9,566 | |
| Other amounts receivable | 41 | €93,703 | €102,704 | +€9,001 | +9.6% |
| Cash at bank and in hand | 54/58 | €25,403 | €2,000 | -€23,403 | -92.1% |
| Deferred charges and accrued income | 490/1 | €6,488 | €7,999 | +€1,511 | +23.3% |
| Total equity and liabilities | 10/49 | €135,161 | €113,657 | -€21,504 | -15.9% |
| Equity | 10/15 | €107,790 | €58,647 | -€49,143 | -45.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €101,590 | €101,590 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €99,730 | €99,730 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€49,143 | -€49,143 | |
| Amounts payable | 17/49 | €27,371 | €55,010 | +€27,640 | +101.0% |
| Amounts payable within one year | 42/48 | €27,371 | €55,010 | +€27,640 | +101.0% |
| Trade debts | 44 | - | €18,282 | +€18,282 | |
| Suppliers | 440/4 | - | €18,282 | +€18,282 | |
| Taxes, remuneration and social security | 45 | €27,371 | €36,729 | +€9,358 | +34.2% |
| Taxes | 450/3 | €27,371 | €36,729 | +€9,358 | +34.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €477 | +€477 | |
| Other operating charges | 640/8 | €631 | €32,801 | +€32,170 | +5098.3% |
| Gross operating margin | 9900 | €25,162 | -€21,829 | -€46,991 | |
| Operating profit (loss) | 9901 | €24,531 | -€55,108 | -€79,639 | |
| Financial income | 75/76B | €6,178 | €1,096 | -€5,082 | -82.3% |
| Recurring financial income | 75 | €6,178 | €1,096 | -€5,082 | -82.3% |
| Financial charges | 65/66B | - | -€4,868 | -€4,868 | |
| Recurring financial charges | 65 | - | -€4,868 | -€4,868 | |
| Profit (loss) for the period before taxes | 9903 | €30,709 | -€49,143 | -€79,852 | |
| Income taxes | 67/77 | €11,298 | - | -€11,298 | |
| Profit (loss) for the period | 9904 | €19,411 | -€49,143 | -€68,554 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,411 | -€49,143 | -€68,554 |
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 10 October 2026 via checked.be.