H 53: 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.
H 53
Largest movements
- Receivables within one year -€4,206
down €4,206 (-84.1%), from €5,000 to €794
of which Other amounts receivable: -€5,000
- Cash +€1,593
up €1,593, from €0 to €1,593
mainly Tax, wage and social debts (+€17,616) and Trade debts (+€8,735)
- Tangible fixed assets -€739
down €739 (-12.2%), from €6,053 to €5,314
of which Furniture and vehicles: -€580
- Profit (loss) carried forward -€33,344
down €33,344 (-679.1%), from -€4,910 to -€38,254
- Tax, wage and social debts +€17,616
up €17,616, from €0 to €17,616
of which Remuneration and social security: +€14,212
- Trade debts +€8,735
up €8,735 (+853.6%), from €1,023 to €9,758
- Other debts +€3,062
up €3,062 (+1872.5%), from €164 to €3,225
- Accrued charges and deferred income +€687
new in 2023: €687
- Staff costs +€18,953
new in 2023: €18,953
- Gross operating margin -€9,598
down €9,598 (-265.0%), from -€3,622 to -€13,220
- Other operating charges -€1,490
down €1,490 (-79.5%), from €1,875 to €384
- Financial income -€674
down €674 (-100.0%), from €674 to €0
- Depreciation +€199
up €199 (+36.8%), from €540 to €739
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 | €11,277 | €8,032 | -€3,245 | -28.8% |
| Fixed assets | 21/28 | €6,053 | €5,314 | -€739 | -12.2% |
| Tangible fixed assets | 22/27 | €6,053 | €5,314 | -€739 | -12.2% |
| Plant, machinery and equipment | 23 | €663 | €504 | -€159 | -24.0% |
| Furniture and vehicles | 24 | €5,390 | €4,811 | -€580 | -10.8% |
| Current assets | 29/58 | €5,224 | €2,717 | -€2,506 | -48.0% |
| Stocks and contracts in progress | 3 | €224 | €224 | = | 0.0% |
| Stocks | 30/36 | €224 | €224 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €5,000 | €794 | -€4,206 | -84.1% |
| Trade receivables | 40 | - | €794 | +€794 | |
| Other amounts receivable | 41 | €5,000 | €0 | -€5,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €0 | €1,593 | +€1,593 | |
| Deferred charges and accrued income | 490/1 | - | €107 | +€107 | |
| Total equity and liabilities | 10/49 | €11,277 | €8,032 | -€3,245 | -28.8% |
| Equity | 10/15 | €90 | -€33,254 | -€33,344 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,910 | -€38,254 | -€33,344 | -679.1% |
| Amounts payable | 17/49 | €11,187 | €41,286 | +€30,099 | +269.1% |
| Amounts payable after more than one year | 17 | €10,000 | €10,000 | = | 0.0% |
| Financial debts | 170/4 | €10,000 | €10,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,187 | €30,599 | +€29,412 | +2478.1% |
| Trade debts | 44 | €1,023 | €9,758 | +€8,735 | +853.6% |
| Suppliers | 440/4 | €1,023 | €9,758 | +€8,735 | +853.6% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €0 | €17,616 | +€17,616 | |
| Taxes | 450/3 | €0 | €3,404 | +€3,404 | |
| Remuneration and social security | 454/9 | - | €14,212 | +€14,212 | |
| Other amounts payable | 47/48 | €164 | €3,225 | +€3,062 | +1872.5% |
| Accrued charges and deferred income | 492/3 | - | €687 | +€687 | |
| Non-recurring operating income | 76A | - | €257 | +€257 | |
| Remuneration, social security and pensions | 62 | - | €18,953 | +€18,953 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €540 | €739 | +€199 | +36.8% |
| Other operating charges | 640/8 | €1,875 | €384 | -€1,490 | -79.5% |
| Gross operating margin | 9900 | -€3,622 | -€13,220 | -€9,598 | -265.0% |
| Operating profit (loss) | 9901 | -€6,037 | -€33,297 | -€27,260 | -451.6% |
| Financial income | 75/76B | €674 | €0 | -€674 | -100.0% |
| Recurring financial income | 75 | €674 | €0 | -€674 | -100.0% |
| Financial charges | 65/66B | €68 | €48 | -€20 | -29.6% |
| Recurring financial charges | 65 | €68 | €48 | -€20 | -29.6% |
| Profit (loss) for the period before taxes | 9903 | -€5,430 | -€33,344 | -€27,914 | -514.0% |
| Income taxes | 67/77 | €189 | €0 | -€189 | -100.0% |
| Profit (loss) for the period | 9904 | -€5,620 | -€33,344 | -€27,724 | -493.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,620 | -€33,344 | -€27,724 | -493.3% |
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 2 October 2026 via checked.be.