Free Sixty: 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.
Free Sixty
Largest movements
- Cash +€2,448
new in 2023: €2,448
mainly Net result for the year (+€9,578)
- Receivables within one year +€2,312
up €2,312 (+512%), from €452 to €2,764
of which Trade receivables: +€1,555
- Deferred charges and accrued income +€830
up €830 (+3,121%), from €27 to €856
- Profit (loss) carried forward +€9,578
up €9,578, from -€5,500 to €4,078
- Other debts -€2,060
down €2,060 (-59.4%), from €3,467 to €1,407
- Trade debts -€1,928
down €1,928 (-80.0%), from €2,411 to €483
- Gross operating margin +€14,340
up €14,340, from -€3,761 to €10,579
- Other operating charges -€985
down €985 (-56.7%), from €1,739 to €753
- Financial charges +€455
new in 2023: €455
- Financial income +€208
new in 2023: €208
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 | €478 | €6,069 | +€5,590 | +1,168% |
| Current assets | 29/58 | €478 | €6,069 | +€5,590 | +1,168% |
| Amounts receivable within one year | 40/41 | €452 | €2,764 | +€2,312 | +512% |
| Trade receivables | 40 | - | €1,555 | +€1,555 | |
| Other amounts receivable | 41 | €452 | €1,209 | +€757 | +168% |
| Cash at bank and in hand | 54/58 | - | €2,448 | +€2,448 | |
| Deferred charges and accrued income | 490/1 | €27 | €856 | +€830 | +3,121% |
| Total equity and liabilities | 10/49 | €478 | €6,069 | +€5,590 | +1,168% |
| Equity | 10/15 | -€5,400 | €4,178 | +€9,578 | |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,500 | €4,078 | +€9,578 | |
| Amounts payable | 17/49 | €5,878 | €1,890 | -€3,988 | -67.8% |
| Amounts payable within one year | 42/48 | €5,878 | €1,890 | -€3,988 | -67.8% |
| Trade debts | 44 | €2,411 | €483 | -€1,928 | -80.0% |
| Suppliers | 440/4 | €2,411 | €483 | -€1,928 | -80.0% |
| Other amounts payable | 47/48 | €3,467 | €1,407 | -€2,060 | -59.4% |
| Other operating charges | 640/8 | €1,739 | €753 | -€985 | -56.7% |
| Gross operating margin | 9900 | -€3,761 | €10,579 | +€14,340 | |
| Operating profit (loss) | 9901 | -€5,500 | €9,826 | +€15,325 | |
| Financial income | 75/76B | - | €208 | +€208 | |
| Recurring financial income | 75 | - | €208 | +€208 | |
| Financial charges | 65/66B | - | €455 | +€455 | |
| Recurring financial charges | 65 | - | €455 | +€455 | |
| Profit (loss) for the period before taxes | 9903 | -€5,500 | €9,578 | +€15,078 | |
| Profit (loss) for the period | 9904 | -€5,500 | €9,578 | +€15,078 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,500 | €9,578 | +€15,078 |
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 22 October 2026 via checked.be.