ETALAGE TEAM: 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.
ETALAGE TEAM
Largest movements
- Cash +€13,495
up €13,495 (+620%), from €2,178 to €15,674
mainly Net result for the year (+€7,163) and Receivables within one year (+€5,312)
- Receivables within one year -€5,312
down €5,312 (-64.3%), from €8,262 to €2,950
of which Trade receivables: -€5,317
- Tangible fixed assets -€323
no longer reported in 2023 (was €323)
- Profit (loss) carried forward +€7,163
up €7,163 (+32.2%), from -€22,275 to -€15,111
- Tax, wage and social debts +€537
up €537 (+27.9%), from €1,927 to €2,463
- Gross operating margin -€7,666
down €7,666 (-44.2%), from €17,360 to €9,694
- Other operating charges +€697
up €697 (+117%), from €595 to €1,291
- Depreciation -€305
down €305 (-48.6%), from €628 to €323
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 | €21,561 | €29,422 | +€7,861 | +36.5% |
| Fixed assets | 21/28 | €3,297 | €2,975 | -€323 | -9.8% |
| Tangible fixed assets | 22/27 | €323 | - | -€323 | |
| Furniture and vehicles | 24 | €323 | - | -€323 | |
| Financial fixed assets | 28 | €2,975 | €2,975 | = | 0.0% |
| Current assets | 29/58 | €18,264 | €26,447 | +€8,184 | +44.8% |
| Stocks and contracts in progress | 3 | €7,824 | €7,824 | = | 0.0% |
| Stocks | 30/36 | €7,824 | €7,824 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €8,262 | €2,950 | -€5,312 | -64.3% |
| Trade receivables | 40 | €8,262 | €2,945 | -€5,317 | -64.4% |
| Other amounts receivable | 41 | - | €6 | +€6 | |
| Cash at bank and in hand | 54/58 | €2,178 | €15,674 | +€13,495 | +620% |
| Total equity and liabilities | 10/49 | €21,561 | €29,422 | +€7,861 | +36.5% |
| Equity | 10/15 | €799 | €7,962 | +€7,163 | +897% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €16,873 | €16,873 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,479 | €2,479 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,479 | €2,479 | = | 0.0% |
| Distributable reserves | 133 | €14,395 | €14,395 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,275 | -€15,111 | +€7,163 | +32.2% |
| Amounts payable | 17/49 | €20,762 | €21,460 | +€698 | +3.4% |
| Amounts payable within one year | 42/48 | €20,762 | €21,460 | +€698 | +3.4% |
| Trade debts | 44 | €212 | €108 | -€105 | -49.3% |
| Suppliers | 440/4 | €212 | €108 | -€105 | -49.3% |
| Taxes, remuneration and social security | 45 | €1,927 | €2,463 | +€537 | +27.9% |
| Taxes | 450/3 | €1,927 | €2,463 | +€537 | +27.9% |
| Other amounts payable | 47/48 | €18,623 | €18,889 | +€266 | +1.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €628 | €323 | -€305 | -48.6% |
| Other operating charges | 640/8 | €595 | €1,291 | +€697 | +117% |
| Gross operating margin | 9900 | €17,360 | €9,694 | -€7,666 | -44.2% |
| Operating profit (loss) | 9901 | €16,137 | €8,080 | -€8,057 | -49.9% |
| Financial income | 75/76B | €40 | €5 | -€35 | -88.3% |
| Recurring financial income | 75 | €40 | €5 | -€35 | -88.3% |
| Financial charges | 65/66B | €689 | €687 | -€2 | -0.3% |
| Recurring financial charges | 65 | €689 | €687 | -€2 | -0.3% |
| Profit (loss) for the period before taxes | 9903 | €15,489 | €7,398 | -€8,090 | -52.2% |
| Income taxes | 67/77 | €205 | €235 | +€30 | +14.6% |
| Profit (loss) for the period | 9904 | €15,284 | €7,163 | -€8,120 | -53.1% |
| Profit (loss) for the period to be appropriated | 9905 | €15,284 | €7,163 | -€8,120 | -53.1% |
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 23 October 2026 via checked.be.