EQUILIBRE ET SANTE: 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.
EQUILIBRE ET SANTE
Largest movements
- Cash +€8,339
up €8,339 (+221%), from €3,766 to €12,105
mainly Net result for the year (+€17,012) and Accrued charges and deferred income (+€9,844)
- Receivables within one year -€3,567
down €3,567 (-41.2%), from €8,657 to €5,090
of which Trade receivables: -€3,385
- Tangible fixed assets -€2,938
down €2,938 (-32.1%), from €9,141 to €6,203
- Other debts -€28,170
no longer reported in 2023 (was €28,170)
- Profit (loss) carried forward +€14,286
no longer reported in 2023 (was -€14,286)
- Accrued charges and deferred income +€9,844
new in 2023: €9,844
- Tax, wage and social debts +€4,388
new in 2023: €4,388
- Reserves +€2,726
new in 2023: €2,726
- Gross operating margin +€21,679
up €21,679 (+590%), from €3,673 to €25,352
- Taxes +€4,388
new in 2023: €4,388
- Other operating charges +€296
up €296 (+85.3%), from €347 to €643
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 | €23,784 | €25,618 | +€1,834 | +7.7% |
| Fixed assets | 21/28 | €11,361 | €8,423 | -€2,938 | -25.9% |
| Tangible fixed assets | 22/27 | €9,141 | €6,203 | -€2,938 | -32.1% |
| Furniture and vehicles | 24 | €9,141 | €6,203 | -€2,938 | -32.1% |
| Financial fixed assets | 28 | €2,220 | €2,220 | = | 0.0% |
| Current assets | 29/58 | €12,423 | €17,195 | +€4,772 | +38.4% |
| Amounts receivable within one year | 40/41 | €8,657 | €5,090 | -€3,567 | -41.2% |
| Trade receivables | 40 | €8,475 | €5,090 | -€3,385 | -39.9% |
| Other amounts receivable | 41 | €182 | - | -€182 | |
| Cash at bank and in hand | 54/58 | €3,766 | €12,105 | +€8,339 | +221% |
| Total equity and liabilities | 10/49 | €23,784 | €25,618 | +€1,834 | +7.7% |
| Equity | 10/15 | -€7,786 | €9,226 | +€17,012 | |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Reserves | 13 | - | €2,726 | +€2,726 | |
| Distributable reserves | 133 | - | €2,726 | +€2,726 | |
| Profit (loss) carried forward | 14 | -€14,286 | - | +€14,286 | |
| Amounts payable | 17/49 | €31,570 | €16,392 | -€15,178 | -48.1% |
| Amounts payable within one year | 42/48 | €31,570 | €6,548 | -€25,022 | -79.3% |
| Trade debts | 44 | €3,400 | €2,160 | -€1,240 | -36.5% |
| Suppliers | 440/4 | €3,400 | €2,160 | -€1,240 | -36.5% |
| Taxes, remuneration and social security | 45 | - | €4,388 | +€4,388 | |
| Taxes | 450/3 | - | €4,388 | +€4,388 | |
| Other amounts payable | 47/48 | €28,170 | - | -€28,170 | |
| Accrued charges and deferred income | 492/3 | - | €9,844 | +€9,844 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,047 | €3,156 | +€109 | +3.6% |
| Other operating charges | 640/8 | €347 | €643 | +€296 | +85.3% |
| Gross operating margin | 9900 | €3,673 | €25,352 | +€21,679 | +590% |
| Operating profit (loss) | 9901 | €279 | €21,553 | +€21,274 | +7,625% |
| Financial charges | 65/66B | €128 | €153 | +€25 | +19.5% |
| Recurring financial charges | 65 | €128 | €153 | +€25 | +19.5% |
| Profit (loss) for the period before taxes | 9903 | €151 | €21,400 | +€21,249 | +14,072% |
| Income taxes | 67/77 | - | €4,388 | +€4,388 | |
| Profit (loss) for the period | 9904 | €151 | €17,012 | +€16,861 | +11,166% |
| Profit (loss) for the period to be appropriated | 9905 | €151 | €17,012 | +€16,861 | +11,166% |
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 25 October 2026 via checked.be.