HERE & THERE: 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.
HERE & THERE
Largest movements
- Cash +€33,603
up €33,603 (+136.6%), from €24,595 to €58,198
mainly Net result for the year (+€28,195) and Tax, wage and social debts (+€16,352)
- Receivables within one year +€2,614
up €2,614 (+18.3%), from €14,313 to €16,927
of which Other amounts receivable: +€3,668
- Deferred charges and accrued income +€2,557
up €2,557 (+2779.3%), from €92 to €2,649
- Reserves +€45,385
new in 2023: €45,385
- Profit (loss) carried forward -€17,190
no longer reported in 2023 (was €17,190)
- Tax, wage and social debts +€16,352
up €16,352 (+126.0%), from €12,982 to €29,334
- Other debts -€4,705
no longer reported in 2023 (was €4,705)
- Trade debts -€1,068
down €1,068 (-40.7%), from €2,623 to €1,555
- Turnover -€48,961
no longer reported in 2023 (was €48,961)
- Purchases and services -€28,268
no longer reported in 2023 (was €28,268)
- Gross operating margin +€17,043
up €17,043 (+82.4%), from €20,694 to €37,737
- Taxes +€8,587
new in 2023: €8,587
- Staff costs -€3,448
no longer reported in 2023 (was €3,448)
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 | €39,000 | €77,774 | +€38,774 | +99.4% |
| Current assets | 29/58 | €39,000 | €77,774 | +€38,774 | +99.4% |
| Amounts receivable within one year | 40/41 | €14,313 | €16,927 | +€2,614 | +18.3% |
| Trade receivables | 40 | €14,213 | €13,159 | -€1,054 | -7.4% |
| Other amounts receivable | 41 | €100 | €3,768 | +€3,668 | +3668.0% |
| Cash at bank and in hand | 54/58 | €24,595 | €58,198 | +€33,603 | +136.6% |
| Deferred charges and accrued income | 490/1 | €92 | €2,649 | +€2,557 | +2779.3% |
| Total equity and liabilities | 10/49 | €39,000 | €77,774 | +€38,774 | +99.4% |
| Equity | 10/15 | €18,690 | €46,885 | +€28,195 | +150.9% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Capital | 10 | €1,500 | - | -€1,500 | |
| Issued capital | 100 | €1,500 | - | -€1,500 | |
| Reserves | 13 | - | €45,385 | +€45,385 | |
| Distributable reserves | 133 | - | €45,385 | +€45,385 | |
| Profit (loss) carried forward | 14 | €17,190 | - | -€17,190 | |
| Amounts payable | 17/49 | €20,310 | €30,889 | +€10,579 | +52.1% |
| Amounts payable within one year | 42/48 | €20,310 | €30,889 | +€10,579 | +52.1% |
| Trade debts | 44 | €2,623 | €1,555 | -€1,068 | -40.7% |
| Suppliers | 440/4 | €2,623 | €1,555 | -€1,068 | -40.7% |
| Taxes, remuneration and social security | 45 | €12,982 | €29,334 | +€16,352 | +126.0% |
| Taxes | 450/3 | €12,982 | €29,334 | +€16,352 | +126.0% |
| Other amounts payable | 47/48 | €4,705 | - | -€4,705 | |
| Turnover | 70 | €48,961 | - | -€48,961 | |
| Goods, raw materials, services and sundry goods | 60/61 | €28,268 | - | -€28,268 | |
| Remuneration, social security and pensions | 62 | €3,448 | - | -€3,448 | |
| Other operating charges | 640/8 | - | €361 | +€361 | |
| Gross operating margin | 9900 | €20,694 | €37,737 | +€17,043 | +82.4% |
| Operating profit (loss) | 9901 | €17,246 | €37,376 | +€20,130 | +116.7% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €56 | €597 | +€541 | +966.1% |
| Recurring financial charges | 65 | €56 | €597 | +€541 | +966.1% |
| Profit (loss) for the period before taxes | 9903 | €17,190 | €36,782 | +€19,592 | +114.0% |
| Income taxes | 67/77 | - | €8,587 | +€8,587 | |
| Profit (loss) for the period | 9904 | €17,190 | €28,195 | +€11,005 | +64.0% |
| Profit (loss) for the period to be appropriated | 9905 | €17,190 | €28,195 | +€11,005 | +64.0% |
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 30 September 2026 via checked.be.