GLOBAL GROUPS: 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.
GLOBAL GROUPS
Largest movements
- Receivables within one year +€10,247
up €10,247 (+19.4%), from €52,763 to €63,010
of which Other amounts receivable: +€6,847
- Cash +€1,576
up €1,576 (+227.2%), from €694 to €2,270
mainly Net result for the year (+€6,475) and Trade debts (+€3,576)
- Profit (loss) carried forward +€6,475
up €6,475 (+26.2%), from €24,745 to €31,220
- Trade debts +€3,576
up €3,576 (+125.1%), from €2,858 to €6,434
- Tax, wage and social debts +€1,266
up €1,266 (+8.7%), from €14,589 to €15,855
of which Taxes: +€4,371
- Gross operating margin -€4,919
down €4,919 (-33.7%), from €14,586 to €9,667
- Taxes -€2,287
no longer reported in 2023 (was €2,287)
- Other operating charges +€1,455
up €1,455 (+77.3%), from €1,883 to €3,338
- Financial income +€762
new in 2023: €762
- Depreciation +€169
up €169 (+50.0%), from €338 to €507
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 | €54,639 | €65,955 | +€11,317 | +20.7% |
| Fixed assets | 21/28 | €1,182 | €675 | -€507 | -42.9% |
| Tangible fixed assets | 22/27 | €1,182 | €675 | -€507 | -42.9% |
| Plant, machinery and equipment | 23 | €1,182 | €675 | -€507 | -42.9% |
| Current assets | 29/58 | €53,457 | €65,280 | +€11,823 | +22.1% |
| Amounts receivable within one year | 40/41 | €52,763 | €63,010 | +€10,247 | +19.4% |
| Trade receivables | 40 | €5,000 | €8,400 | +€3,400 | +68.0% |
| Other amounts receivable | 41 | €47,763 | €54,610 | +€6,847 | +14.3% |
| Cash at bank and in hand | 54/58 | €694 | €2,270 | +€1,576 | +227.2% |
| Total equity and liabilities | 10/49 | €54,639 | €65,955 | +€11,317 | +20.7% |
| Equity | 10/15 | €37,192 | €43,667 | +€6,475 | +17.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €46 | €46 | = | 0.0% |
| Non-distributable reserves | 130/1 | €46 | €46 | = | 0.0% |
| Reserves not available under the articles | 1311 | €46 | €46 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,745 | €31,220 | +€6,475 | +26.2% |
| Amounts payable | 17/49 | €17,447 | €22,289 | +€4,842 | +27.8% |
| Amounts payable within one year | 42/48 | €17,447 | €22,289 | +€4,842 | +27.8% |
| Trade debts | 44 | €2,858 | €6,434 | +€3,576 | +125.1% |
| Suppliers | 440/4 | €2,858 | €6,434 | +€3,576 | +125.1% |
| Taxes, remuneration and social security | 45 | €14,589 | €15,855 | +€1,266 | +8.7% |
| Taxes | 450/3 | €8,661 | €13,031 | +€4,371 | +50.5% |
| Remuneration and social security | 454/9 | €5,929 | €2,824 | -€3,105 | -52.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €338 | €507 | +€169 | +50.0% |
| Other operating charges | 640/8 | €1,883 | €3,338 | +€1,455 | +77.3% |
| Gross operating margin | 9900 | €14,586 | €9,667 | -€4,919 | -33.7% |
| Operating profit (loss) | 9901 | €12,365 | €5,822 | -€6,543 | -52.9% |
| Financial income | 75/76B | - | €762 | +€762 | |
| Recurring financial income | 75 | - | €762 | +€762 | |
| Financial charges | 65/66B | €141 | €109 | -€32 | -22.9% |
| Recurring financial charges | 65 | €141 | €109 | -€32 | -22.9% |
| Profit (loss) for the period before taxes | 9903 | €12,224 | €6,475 | -€5,749 | -47.0% |
| Income taxes | 67/77 | €2,287 | - | -€2,287 | |
| Profit (loss) for the period | 9904 | €9,937 | €6,475 | -€3,462 | -34.8% |
| Profit (loss) for the period to be appropriated | 9905 | €9,937 | €6,475 | -€3,462 | -34.8% |
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 30 September 2026 via checked.be.