GRAFITOPIA: 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.
GRAFITOPIA
Largest movements
- Cash +€24,239
up €24,239 (+203.0%), from €11,941 to €36,180
mainly Other debts (+€23,692) and Receivables within one year (+€19,052)
- Receivables within one year -€19,052
down €19,052 (-53.7%), from €35,485 to €16,432
of which Trade receivables: -€17,571
- Financial fixed assets -€1,300
no longer reported in 2023 (was €1,300)
- Tangible fixed assets -€890
down €890 (-23.4%), from €3,795 to €2,905
of which Furniture and vehicles: -€1,274
- Deferred charges and accrued income -€622
no longer reported in 2023 (was €622)
- Other debts +€23,692
up €23,692 (+57.8%), from €41,021 to €64,712
- Profit (loss) carried forward -€21,569
down €21,569 (-104.9%), from -€20,556 to -€42,125
- Tax, wage and social debts +€3,005
up €3,005 (+82.6%), from €3,638 to €6,644
of which Remuneration and social security: +€3,934
- Trade debts -€2,487
down €2,487 (-35.3%), from €7,044 to €4,557
- Contributions +€1,860
up €1,860 (+14.5%), from €12,870 to €14,730
- Gross operating margin -€17,875
down €17,875, from €14,464 to -€3,411
- Staff costs +€10,677
up €10,677 (+330.7%), from €3,229 to €13,906
- Depreciation -€4,664
down €4,664 (-70.1%), from €6,657 to €1,993
- Other operating charges +€895
up €895 (+61.8%), from €1,447 to €2,342
- Financial charges -€409
down €409 (-77.6%), from €527 to €118
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 | €53,141 | €55,517 | +€2,376 | +4.5% |
| Fixed assets | 21/28 | €5,095 | €2,905 | -€2,190 | -43.0% |
| Tangible fixed assets | 22/27 | €3,795 | €2,905 | -€890 | -23.4% |
| Plant, machinery and equipment | 23 | €356 | €740 | +€384 | +107.9% |
| Furniture and vehicles | 24 | €3,438 | €2,165 | -€1,274 | -37.0% |
| Financial fixed assets | 28 | €1,300 | - | -€1,300 | |
| Current assets | 29/58 | €48,047 | €52,612 | +€4,565 | +9.5% |
| Amounts receivable within one year | 40/41 | €35,485 | €16,432 | -€19,052 | -53.7% |
| Trade receivables | 40 | €34,002 | €16,431 | -€17,571 | -51.7% |
| Other amounts receivable | 41 | €1,483 | €1 | -€1,481 | -99.9% |
| Cash at bank and in hand | 54/58 | €11,941 | €36,180 | +€24,239 | +203.0% |
| Deferred charges and accrued income | 490/1 | €622 | - | -€622 | |
| Total equity and liabilities | 10/49 | €53,141 | €55,517 | +€2,376 | +4.5% |
| Equity | 10/15 | €1,174 | -€20,395 | -€21,569 | |
| Contributions | 10/11 | €12,870 | €14,730 | +€1,860 | +14.5% |
| Contributions outside capital | 11 | €12,870 | €14,730 | +€1,860 | +14.5% |
| Other | 1109/19 | €12,870 | €14,730 | +€1,860 | +14.5% |
| Reserves | 13 | €8,860 | €7,000 | -€1,860 | -21.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €7,000 | €7,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,556 | -€42,125 | -€21,569 | -104.9% |
| Amounts payable | 17/49 | €51,967 | €75,912 | +€23,945 | +46.1% |
| Amounts payable within one year | 42/48 | €51,967 | €75,912 | +€23,945 | +46.1% |
| Current portion of amounts payable after more than one year | 42 | €265 | - | -€265 | |
| Trade debts | 44 | €7,044 | €4,557 | -€2,487 | -35.3% |
| Suppliers | 440/4 | €7,044 | €4,557 | -€2,487 | -35.3% |
| Taxes, remuneration and social security | 45 | €3,638 | €6,644 | +€3,005 | +82.6% |
| Taxes | 450/3 | €3,627 | €2,699 | -€928 | -25.6% |
| Remuneration and social security | 454/9 | €11 | €3,945 | +€3,934 | +35343.4% |
| Other amounts payable | 47/48 | €41,021 | €64,712 | +€23,692 | +57.8% |
| Remuneration, social security and pensions | 62 | €3,229 | €13,906 | +€10,677 | +330.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,657 | €1,993 | -€4,664 | -70.1% |
| Other operating charges | 640/8 | €1,447 | €2,342 | +€895 | +61.8% |
| Gross operating margin | 9900 | €14,464 | -€3,411 | -€17,875 | |
| Operating profit (loss) | 9901 | €3,131 | -€21,651 | -€24,783 | |
| Financial income | 75/76B | - | €200 | +€200 | |
| Recurring financial income | 75 | - | €200 | +€200 | |
| Financial charges | 65/66B | €527 | €118 | -€409 | -77.6% |
| Recurring financial charges | 65 | €527 | €118 | -€409 | -77.6% |
| Profit (loss) for the period before taxes | 9903 | €2,604 | -€21,569 | -€24,174 | |
| Income taxes | 67/77 | €117 | - | -€117 | |
| Profit (loss) for the period | 9904 | €2,487 | -€21,569 | -€24,057 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,487 | -€21,569 | -€24,057 |
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 11 October 2026 via checked.be.