Gatekeeper: 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.
Gatekeeper
Largest movements
- Cash -€67,066
down €67,066 (-71.7%), from €93,600 to €26,533
mainly Receivables within one year (-€41,497) and Other debts (-€29,923)
- Receivables within one year +€41,497
up €41,497 (+83.1%), from €49,947 to €91,443
of which Trade receivables: +€29,699
- Tangible fixed assets +€5,770
up €5,770 (+791.6%), from €729 to €6,499
- Other debts -€29,923
down €29,923 (-48.3%), from €61,939 to €32,016
- Debts after one year +€18,960
up €18,960 (+47.1%), from €40,290 to €59,250
- Tax, wage and social debts -€8,209
down €8,209 (-100.0%), from €8,209 to €0
of which Taxes: -€8,209
- Gross operating margin -€13,609
down €13,609 (-69.6%), from €19,564 to €5,955
- Staff costs -€7,795
down €7,795 (-100.0%), from €7,795 to €0
- Depreciation +€1,087
up €1,087 (+424.9%), from €256 to €1,343
- Other operating charges +€1,019
up €1,019 (+938.3%), from €109 to €1,128
- Financial charges +€500
up €500 (+178.7%), from €280 to €779
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 | €144,390 | €124,900 | -€19,490 | -13.5% |
| Fixed assets | 21/28 | €729 | €6,499 | +€5,770 | +791.6% |
| Tangible fixed assets | 22/27 | €729 | €6,499 | +€5,770 | +791.6% |
| Furniture and vehicles | 24 | €729 | €6,499 | +€5,770 | +791.6% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €143,661 | €118,401 | -€25,260 | -17.6% |
| Amounts receivable within one year | 40/41 | €49,947 | €91,443 | +€41,497 | +83.1% |
| Trade receivables | 40 | €49,209 | €78,908 | +€29,699 | +60.4% |
| Other amounts receivable | 41 | €738 | €12,535 | +€11,798 | +1599.6% |
| Cash at bank and in hand | 54/58 | €93,600 | €26,533 | -€67,066 | -71.7% |
| Deferred charges and accrued income | 490/1 | €115 | €425 | +€310 | +270.9% |
| Total equity and liabilities | 10/49 | €144,390 | €124,900 | -€19,490 | -13.5% |
| Equity | 10/15 | €25,171 | €24,940 | -€231 | -0.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €23,171 | €22,940 | -€231 | -1.0% |
| Distributable reserves | 133 | €23,171 | €22,940 | -€231 | -1.0% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €119,219 | €99,960 | -€19,259 | -16.2% |
| Amounts payable after more than one year | 17 | €40,290 | €59,250 | +€18,960 | +47.1% |
| Financial debts | 170/4 | €40,290 | €59,250 | +€18,960 | +47.1% |
| Amounts payable within one year | 42/48 | €78,929 | €40,672 | -€38,257 | -48.5% |
| Trade debts | 44 | €8,780 | €8,656 | -€125 | -1.4% |
| Suppliers | 440/4 | €8,780 | €8,656 | -€125 | -1.4% |
| Taxes, remuneration and social security | 45 | €8,209 | €0 | -€8,209 | -100.0% |
| Taxes | 450/3 | €8,209 | €0 | -€8,209 | -100.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €61,939 | €32,016 | -€29,923 | -48.3% |
| Accrued charges and deferred income | 492/3 | - | €38 | +€38 | |
| Remuneration, social security and pensions | 62 | €7,795 | €0 | -€7,795 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €256 | €1,343 | +€1,087 | +424.9% |
| Other operating charges | 640/8 | €109 | €1,128 | +€1,019 | +938.3% |
| Gross operating margin | 9900 | €19,564 | €5,955 | -€13,609 | -69.6% |
| Operating profit (loss) | 9901 | €11,404 | €3,484 | -€7,920 | -69.4% |
| Financial income | 75/76B | €5 | €3 | -€2 | -41.4% |
| Recurring financial income | 75 | €5 | €3 | -€2 | -41.4% |
| Financial charges | 65/66B | €280 | €779 | +€500 | +178.7% |
| Recurring financial charges | 65 | €280 | €779 | +€500 | +178.7% |
| Profit (loss) for the period before taxes | 9903 | €11,129 | €2,708 | -€8,422 | -75.7% |
| Income taxes | 67/77 | €2,542 | €2,938 | +€396 | +15.6% |
| Profit (loss) for the period | 9904 | €8,587 | -€231 | -€8,817 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,587 | -€231 | -€8,817 |
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 10 October 2026 via checked.be.