ESAP - ForumEvent: 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.
ESAP - ForumEvent
Largest movements
- Cash +€6,960
up €6,960 (+903%), from €771 to €7,731
mainly Net result for the year (+€6,960)
- Profit (loss) carried forward +€6,960
up €6,960 (+903%), from €771 to €7,731
- Gross operating margin +€14,173
up €14,173, from -€7,143 to €7,030
- Purchases and services -€7,347
down €7,347 (-29.7%), from €24,773 to €17,426
- Turnover +€6,827
up €6,827 (+38.7%), from €17,629 to €24,456
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 | €771 | €7,731 | +€6,960 | +903% |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Financial fixed assets | 28 | €0 | €0 | = | |
| Current assets | 29/58 | €771 | €7,731 | +€6,960 | +903% |
| Cash at bank and in hand | 54/58 | €771 | €7,731 | +€6,960 | +903% |
| Total equity and liabilities | 10/49 | €771 | €7,731 | +€6,960 | +903% |
| Equity | 10/15 | €771 | €7,731 | +€6,960 | +903% |
| Profit (loss) carried forward | 14 | €771 | €7,731 | +€6,960 | +903% |
| Amounts payable | 17/49 | €0 | €0 | = | |
| Amounts payable within one year | 42/48 | €0 | €0 | = | |
| Current portion of amounts payable after more than one year | 42 | €0 | €0 | = | |
| Turnover | 70 | €17,629 | €24,456 | +€6,827 | +38.7% |
| Non-recurring operating income | 76A | €0 | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €24,773 | €17,426 | -€7,347 | -29.7% |
| Non-recurring operating charges | 66A | €0 | €0 | = | |
| Gross operating margin | 9900 | -€7,143 | €7,030 | +€14,173 | |
| Operating profit (loss) | 9901 | -€7,143 | €7,030 | +€14,173 | |
| Financial income | 75/76B | €0 | €0 | = | |
| Recurring financial income | 75 | €0 | €0 | = | |
| Non-recurring financial income | 76B | €0 | €0 | = | |
| Financial charges | 65/66B | €65 | €70 | +€6 | +8.5% |
| Recurring financial charges | 65 | €65 | €70 | +€6 | +8.5% |
| Non-recurring financial charges | 66B | €0 | €0 | = | |
| Profit (loss) for the period before taxes | 9903 | -€7,208 | €6,960 | +€14,168 | |
| Profit (loss) for the period | 9904 | -€7,208 | €6,960 | +€14,168 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,208 | €6,960 | +€14,168 |
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 21 October 2026 via checked.be.