EXPERTISES IT: 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.
EXPERTISES IT
Largest movements
- Receivables within one year +€54,320
up €54,320 (+44.8%), from €121,300 to €175,620
of which Other amounts receivable: +€73,710
- Cash -€9,299
down €9,299 (-68.7%), from €13,535 to €4,236
mainly Receivables within one year (-€54,320) and Trade debts (-€9,470)
- Profit (loss) carried forward +€25,649
up €25,649 (+41.4%), from €61,932 to €87,581
- Tax, wage and social debts +€16,111
up €16,111 (+40.6%), from €39,680 to €55,791
- Debts after one year +€11,759
new in 2023: €11,759
- Trade debts -€9,470
down €9,470 (-91.8%), from €10,319 to €849
- Taxes -€2,918
down €2,918 (-23.8%), from €12,261 to €9,343
- Financial charges +€2,025
up €2,025 (+59.1%), from €3,424 to €5,448
- Financial income +€831
up €831 (+14.0%), from €5,916 to €6,747
- Gross operating margin -€638
down €638 (-1.6%), from €39,676 to €39,038
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 | €136,408 | €180,457 | +€44,049 | +32.3% |
| Fixed assets | 21/28 | €1,573 | €601 | -€973 | -61.8% |
| Tangible fixed assets | 22/27 | €1,482 | €510 | -€973 | -65.6% |
| Furniture and vehicles | 24 | €1,482 | €510 | -€973 | -65.6% |
| Financial fixed assets | 28 | €91 | €91 | = | 0.0% |
| Current assets | 29/58 | €134,835 | €179,857 | +€45,022 | +33.4% |
| Amounts receivable within one year | 40/41 | €121,300 | €175,620 | +€54,320 | +44.8% |
| Trade receivables | 40 | €30,806 | €11,417 | -€19,389 | -62.9% |
| Other amounts receivable | 41 | €90,493 | €164,203 | +€73,710 | +81.5% |
| Cash at bank and in hand | 54/58 | €13,535 | €4,236 | -€9,299 | -68.7% |
| Total equity and liabilities | 10/49 | €136,408 | €180,457 | +€44,049 | +32.3% |
| Equity | 10/15 | €78,406 | €104,055 | +€25,649 | +32.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €10,274 | €10,274 | = | 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 | €8,414 | €8,414 | = | 0.0% |
| Profit (loss) carried forward | 14 | €61,932 | €87,581 | +€25,649 | +41.4% |
| Amounts payable | 17/49 | €58,003 | €76,402 | +€18,400 | +31.7% |
| Amounts payable after more than one year | 17 | - | €11,759 | +€11,759 | |
| Financial debts | 170/4 | - | €11,759 | +€11,759 | |
| Amounts payable within one year | 42/48 | €58,003 | €64,643 | +€6,641 | +11.4% |
| Trade debts | 44 | €10,319 | €849 | -€9,470 | -91.8% |
| Suppliers | 440/4 | €10,319 | €849 | -€9,470 | -91.8% |
| Advances received on contracts in progress | 46 | €8,004 | €8,004 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €39,680 | €55,791 | +€16,111 | +40.6% |
| Taxes | 450/3 | €39,680 | €55,791 | +€16,111 | +40.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,084 | €973 | -€112 | -10.3% |
| Other operating charges | 640/8 | €446 | €486 | +€40 | +9.0% |
| Non-recurring operating charges | 66A | €1,072 | €3,886 | +€2,814 | +262.5% |
| Gross operating margin | 9900 | €39,676 | €39,038 | -€638 | -1.6% |
| Operating profit (loss) | 9901 | €37,073 | €33,693 | -€3,380 | -9.1% |
| Financial income | 75/76B | €5,916 | €6,747 | +€831 | +14.0% |
| Recurring financial income | 75 | €5,916 | €6,747 | +€831 | +14.0% |
| Financial charges | 65/66B | €3,424 | €5,448 | +€2,025 | +59.1% |
| Recurring financial charges | 65 | €3,424 | €5,448 | +€2,025 | +59.1% |
| Profit (loss) for the period before taxes | 9903 | €39,566 | €34,992 | -€4,574 | -11.6% |
| Income taxes | 67/77 | €12,261 | €9,343 | -€2,918 | -23.8% |
| Profit (loss) for the period | 9904 | €27,305 | €25,649 | -€1,655 | -6.1% |
| Profit (loss) for the period to be appropriated | 9905 | €27,305 | €25,649 | -€1,655 | -6.1% |
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 2 October 2026 via checked.be.