GLOBAL TRENDY: 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.
GLOBAL TRENDY
Largest movements
- Receivables within one year -€58,763
down €58,763 (-24.4%), from €241,064 to €182,301
of which Trade receivables: -€58,707
- Cash +€18,005
up €18,005 (+143%), from €12,587 to €30,592
mainly Receivables within one year (+€58,763) and Trade debts (+€12,396)
- Intangible fixed assets -€4,000
down €4,000 (-14.3%), from €28,000 to €24,000
- Deferred charges and accrued income -€3,520
no longer reported in 2023 (was €3,520)
- Stocks and contracts +€3,230
up €3,230 (+34.1%), from €9,460 to €12,690
- Profit (loss) carried forward -€49,240
down €49,240 (-126%), from -€39,218 to -€88,459
- Trade debts +€12,396
up €12,396 (+4.9%), from €251,129 to €263,525
- Other debts -€6,000
down €6,000 (-8.4%), from €71,736 to €65,736
- Gross operating margin +€15,900
up €15,900 (+32.5%), from -€48,981 to -€33,081
- Other operating charges +€2,181
new in 2023: €2,181
- Taxes +€1,541
up €1,541, from -€8 to €1,533
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 | €294,720 | €249,672 | -€45,048 | -15.3% |
| Fixed assets | 21/28 | €28,090 | €24,090 | -€4,000 | -14.2% |
| Intangible fixed assets | 21 | €28,000 | €24,000 | -€4,000 | -14.3% |
| Financial fixed assets | 28 | €90 | €90 | = | 0.0% |
| Current assets | 29/58 | €266,630 | €225,582 | -€41,048 | -15.4% |
| Stocks and contracts in progress | 3 | €9,460 | €12,690 | +€3,230 | +34.1% |
| Stocks | 30/36 | €9,460 | €12,690 | +€3,230 | +34.1% |
| Amounts receivable within one year | 40/41 | €241,064 | €182,301 | -€58,763 | -24.4% |
| Trade receivables | 40 | €198,930 | €140,223 | -€58,707 | -29.5% |
| Other amounts receivable | 41 | €42,134 | €42,078 | -€57 | -0.1% |
| Cash at bank and in hand | 54/58 | €12,587 | €30,592 | +€18,005 | +143% |
| Deferred charges and accrued income | 490/1 | €3,520 | - | -€3,520 | |
| Total equity and liabilities | 10/49 | €294,720 | €249,672 | -€45,048 | -15.3% |
| Equity | 10/15 | -€38,783 | -€88,024 | -€49,240 | -127% |
| Reserves | 13 | €435 | €435 | = | 0.0% |
| Non-distributable reserves | 130/1 | €435 | €435 | = | 0.0% |
| Reserves not available under the articles | 1311 | €435 | €435 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€39,218 | -€88,459 | -€49,240 | -126% |
| Amounts payable | 17/49 | €333,503 | €337,696 | +€4,193 | +1.3% |
| Amounts payable within one year | 42/48 | €333,503 | €337,696 | +€4,193 | +1.3% |
| Trade debts | 44 | €251,129 | €263,525 | +€12,396 | +4.9% |
| Suppliers | 440/4 | €251,129 | €263,525 | +€12,396 | +4.9% |
| Taxes, remuneration and social security | 45 | €10,639 | €8,436 | -€2,203 | -20.7% |
| Taxes | 450/3 | €8,972 | €7,722 | -€1,250 | -13.9% |
| Remuneration and social security | 454/9 | €1,667 | €713 | -€953 | -57.2% |
| Other amounts payable | 47/48 | €71,736 | €65,736 | -€6,000 | -8.4% |
| Remuneration, social security and pensions | 62 | €8,348 | €8,017 | -€331 | -4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,000 | €4,000 | = | 0.0% |
| Other operating charges | 640/8 | - | €2,181 | +€2,181 | |
| Gross operating margin | 9900 | -€48,981 | -€33,081 | +€15,900 | +32.5% |
| Operating profit (loss) | 9901 | -€61,329 | -€47,279 | +€14,049 | +22.9% |
| Financial income | 75/76B | €304 | - | -€304 | |
| Recurring financial income | 75 | €304 | - | -€304 | |
| Financial charges | 65/66B | €837 | €428 | -€408 | -48.8% |
| Recurring financial charges | 65 | €837 | €428 | -€408 | -48.8% |
| Profit (loss) for the period before taxes | 9903 | -€61,862 | -€47,708 | +€14,154 | +22.9% |
| Income taxes | 67/77 | -€8 | €1,533 | +€1,541 | |
| Profit (loss) for the period | 9904 | -€61,853 | -€49,240 | +€12,613 | +20.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€61,853 | -€49,240 | +€12,613 | +20.4% |
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 19 October 2026 via checked.be.