Grensgeval: 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.
Grensgeval
Largest movements
- Cash +€115,539
up €115,539 (+125.3%), from €92,178 to €207,717
mainly Accrued charges and deferred income (+€95,212) and Debts within one year (+€35,670)
- Receivables within one year +€47,953
up €47,953 (+72.4%), from €66,274 to €114,226
of which Trade receivables: +€45,177
- Accrued charges and deferred income +€95,212
up €95,212 (+64276.2%), from €148 to €95,361
- Debts within one year +€35,670
up €35,670 (+136.3%), from €26,165 to €61,835
of which Trade debts: +€32,068
- Profit (loss) carried forward +€35,552
up €35,552 (+25.3%), from €140,545 to €176,097
- Staff costs +€28,648
up €28,648 (+47.8%), from €59,960 to €88,608
- Gross operating margin -€6,248
down €6,248 (-4.7%), from €133,808 to €127,560
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 | €166,858 | €333,292 | +€166,434 | +99.7% |
| Fixed assets | 21/28 | €7,711 | €9,686 | +€1,975 | +25.6% |
| Tangible fixed assets | 22/27 | €7,711 | €8,836 | +€1,125 | +14.6% |
| Plant, machinery and equipment | 23 | €525 | €3,048 | +€2,523 | +480.5% |
| Furniture and vehicles | 24 | €7,186 | €5,788 | -€1,399 | -19.5% |
| Financial fixed assets | 28 | - | €850 | +€850 | |
| Current assets | 29/58 | €159,147 | €323,606 | +€164,460 | +103.3% |
| Amounts receivable within one year | 40/41 | €66,274 | €114,226 | +€47,953 | +72.4% |
| Trade receivables | 40 | €66,274 | €111,450 | +€45,177 | +68.2% |
| Other amounts receivable | 41 | - | €2,776 | +€2,776 | |
| Cash at bank and in hand | 54/58 | €92,178 | €207,717 | +€115,539 | +125.3% |
| Deferred charges and accrued income | 490/1 | €695 | €1,664 | +€968 | +139.3% |
| Total equity and liabilities | 10/49 | €166,858 | €333,292 | +€166,434 | +99.7% |
| Equity | 10/15 | €140,545 | €176,097 | +€35,552 | +25.3% |
| Profit (loss) carried forward | 14 | €140,545 | €176,097 | +€35,552 | +25.3% |
| Amounts payable | 17/49 | €26,313 | €157,195 | +€130,883 | +497.4% |
| Amounts payable within one year | 42/48 | €26,165 | €61,835 | +€35,670 | +136.3% |
| Trade debts | 44 | €16,878 | €48,946 | +€32,068 | +190.0% |
| Suppliers | 440/4 | €16,878 | €48,946 | +€32,068 | +190.0% |
| Taxes, remuneration and social security | 45 | €6,232 | €9,834 | +€3,602 | +57.8% |
| Taxes | 450/3 | €1,779 | €275 | -€1,504 | -84.5% |
| Remuneration and social security | 454/9 | €4,452 | €9,559 | +€5,107 | +114.7% |
| Accrued charges and deferred income | 492/3 | €148 | €95,361 | +€95,212 | +64276.2% |
| Remuneration, social security and pensions | 62 | €59,960 | €88,608 | +€28,648 | +47.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,814 | €2,676 | +€862 | +47.5% |
| Other operating charges | 640/8 | €54 | €600 | +€546 | +1010.5% |
| Gross operating margin | 9900 | €133,808 | €127,560 | -€6,248 | -4.7% |
| Operating profit (loss) | 9901 | €71,980 | €35,676 | -€36,304 | -50.4% |
| Financial income | 75/76B | €26 | €6 | -€20 | -77.8% |
| Recurring financial income | 75 | €26 | €6 | -€20 | -77.8% |
| Financial charges | 65/66B | €103 | €130 | +€27 | +26.2% |
| Recurring financial charges | 65 | €103 | €130 | +€27 | +26.2% |
| Profit (loss) for the period before taxes | 9903 | €71,903 | €35,552 | -€36,351 | -50.6% |
| Profit (loss) for the period | 9904 | €71,903 | €35,552 | -€36,351 | -50.6% |
| Profit (loss) for the period to be appropriated | 9905 | €71,903 | €35,552 | -€36,351 | -50.6% |
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.