HELLO NAILS: what changed
HELLO NAILS
Largest movements
- Receivables within one year +€1,149
up €1,149 (+114,900%), from €1 to €1,150
of which Other amounts receivable: +€1,150
- Cash +€1,128
up €1,128 (+1,044%), from €108 to €1,236
mainly Net result for the year (+€2,963) and Trade debts (+€1,076)
- Formation expenses -€73
down €73 (-14.2%), from €515 to €442
- Profit (loss) carried forward +€2,963
up €2,963 (+2.1%), from -€138,626 to -€135,663
- Other debts -€2,797
down €2,797 (-2.6%), from €107,981 to €105,184
- Trade debts +€1,076
up €1,076 (+21.4%), from €5,023 to €6,099
- Tax, wage and social debts +€962
up €962 (+3.9%), from €24,458 to €25,420
of which Taxes: +€1,113
- Purchases and services -€61,854
no longer reported in 2023 (was €61,854)
- Gross operating margin +€55,319
up €55,319, from -€31,506 to €23,813
- Turnover -€26,429
no longer reported in 2023 (was €26,429)
- Staff costs +€427
up €427 (+2.2%), from €19,797 to €20,224
- Other operating charges +€371
new in 2023: €371
Change in the result, 2022 to 2023
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2022 and 2023 balance sheets and the 2023 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €836 | €3,040 | +€2,204 | +264% |
| Formation expenses | 20 | €515 | €442 | -€73 | -14.2% |
| Fixed assets | 21/28 | €212 | €212 | = | 0.0% |
| Financial fixed assets | 28 | €212 | €212 | = | 0.0% |
| Current assets | 29/58 | €109 | €2,386 | +€2,277 | +2,089% |
| Amounts receivable within one year | 40/41 | €1 | €1,150 | +€1,149 | +114,900% |
| Trade receivables | 40 | €1 | - | -€1 | |
| Other amounts receivable | 41 | - | €1,150 | +€1,150 | |
| Cash at bank and in hand | 54/58 | €108 | €1,236 | +€1,128 | +1,044% |
| Total equity and liabilities | 10/49 | €836 | €3,040 | +€2,204 | +264% |
| Equity | 10/15 | -€136,626 | -€133,663 | +€2,963 | +2.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Capital | 10 | €2,000 | €2,000 | = | 0.0% |
| Issued capital | 100 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€138,626 | -€135,663 | +€2,963 | +2.1% |
| Amounts payable | 17/49 | €137,462 | €136,703 | -€759 | -0.6% |
| Amounts payable within one year | 42/48 | €137,462 | €136,703 | -€759 | -0.6% |
| Trade debts | 44 | €5,023 | €6,099 | +€1,076 | +21.4% |
| Suppliers | 440/4 | €5,023 | €6,099 | +€1,076 | +21.4% |
| Taxes, remuneration and social security | 45 | €24,458 | €25,420 | +€962 | +3.9% |
| Taxes | 450/3 | €6,239 | €7,352 | +€1,113 | +17.8% |
| Remuneration and social security | 454/9 | €18,219 | €18,068 | -€151 | -0.8% |
| Other amounts payable | 47/48 | €107,981 | €105,184 | -€2,797 | -2.6% |
| Turnover | 70 | €26,429 | - | -€26,429 | |
| Goods, raw materials, services and sundry goods | 60/61 | €61,854 | - | -€61,854 | |
| Remuneration, social security and pensions | 62 | €19,797 | €20,224 | +€427 | +2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €74 | €74 | = | 0.0% |
| Other operating charges | 640/8 | - | €371 | +€371 | |
| Gross operating margin | 9900 | -€31,506 | €23,813 | +€55,319 | |
| Operating profit (loss) | 9901 | -€51,377 | €3,144 | +€54,521 | |
| Financial charges | 65/66B | €215 | €181 | -€34 | -15.8% |
| Recurring financial charges | 65 | €215 | €181 | -€34 | -15.8% |
| Profit (loss) for the period before taxes | 9903 | -€51,592 | €2,963 | +€54,555 | |
| Profit (loss) for the period | 9904 | -€51,592 | €2,963 | +€54,555 | |
| Profit (loss) for the period to be appropriated | 9905 | -€51,592 | €2,963 | +€54,555 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.