Œil de Lynx: 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.
Œil de Lynx
Largest movements
- Receivables within one year +€59,285
up €59,285 (+72.1%), from €82,186 to €141,471
of which Trade receivables: +€59,600
- Stocks and contracts +€15,932
new in 2023: €15,932
- Cash -€5,840
down €5,840 (-41.4%), from €14,089 to €8,249
mainly Receivables within one year (-€59,285) and Stocks and contracts (-€15,932)
- Financial fixed assets -€1,700
no longer reported in 2023 (was €1,700)
- Trade debts +€41,661
up €41,661 (+54.4%), from €76,616 to €118,277
- Advances received +€20,900
new in 2023: €20,900
- Profit (loss) carried forward +€19,184
up €19,184, from -€18,431 to €753
- Debts after one year -€11,252
down €11,252 (-71.8%), from €15,677 to €4,425
- Tax, wage and social debts -€5,399
down €5,399 (-73.1%), from €7,383 to €1,985
- Gross operating margin +€40,989
up €40,989, from -€16,199 to €24,790
- Taxes +€1,680
up €1,680 (+1,421%), from €118 to €1,799
- Other operating charges +€1,645
up €1,645 (+134%), from €1,230 to €2,875
- Financial income -€392
down €392 (-95.4%), from €411 to €19
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.
Derived cash bridge
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 | €98,697 | €165,682 | +€66,985 | +67.9% |
| Fixed assets | 21/28 | €1,918 | €29 | -€1,888 | -98.5% |
| Tangible fixed assets | 22/27 | €218 | €29 | -€188 | -86.5% |
| Furniture and vehicles | 24 | €218 | €29 | -€188 | -86.5% |
| Financial fixed assets | 28 | €1,700 | - | -€1,700 | |
| Current assets | 29/58 | €96,780 | €165,653 | +€68,873 | +71.2% |
| Stocks and contracts in progress | 3 | - | €15,932 | +€15,932 | |
| Stocks | 30/36 | - | €15,932 | +€15,932 | |
| Amounts receivable within one year | 40/41 | €82,186 | €141,471 | +€59,285 | +72.1% |
| Trade receivables | 40 | €76,521 | €136,121 | +€59,600 | +77.9% |
| Other amounts receivable | 41 | €5,665 | €5,351 | -€314 | -5.5% |
| Cash at bank and in hand | 54/58 | €14,089 | €8,249 | -€5,840 | -41.4% |
| Deferred charges and accrued income | 490/1 | €505 | - | -€505 | |
| Total equity and liabilities | 10/49 | €98,697 | €165,682 | +€66,985 | +67.9% |
| Equity | 10/15 | -€12,231 | €6,953 | +€19,184 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,431 | €753 | +€19,184 | |
| Amounts payable | 17/49 | €110,928 | €158,729 | +€47,801 | +43.1% |
| Amounts payable after more than one year | 17 | €15,677 | €4,425 | -€11,252 | -71.8% |
| Other amounts payable | 178/9 | €15,677 | €4,425 | -€11,252 | -71.8% |
| Amounts payable within one year | 42/48 | €95,251 | €154,304 | +€59,052 | +62.0% |
| Trade debts | 44 | €76,616 | €118,277 | +€41,661 | +54.4% |
| Suppliers | 440/4 | €76,616 | €118,277 | +€41,661 | +54.4% |
| Advances received on contracts in progress | 46 | - | €20,900 | +€20,900 | |
| Taxes, remuneration and social security | 45 | €7,383 | €1,985 | -€5,399 | -73.1% |
| Taxes | 450/3 | €7,383 | €1,985 | -€5,399 | -73.1% |
| Other amounts payable | 47/48 | €11,252 | €13,142 | +€1,890 | +16.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €188 | €188 | -€0 | 0.0% |
| Other operating charges | 640/8 | €1,230 | €2,875 | +€1,645 | +134% |
| Gross operating margin | 9900 | -€16,199 | €24,790 | +€40,989 | |
| Operating profit (loss) | 9901 | -€17,617 | €21,726 | +€39,343 | |
| Financial income | 75/76B | €411 | €19 | -€392 | -95.4% |
| Recurring financial income | 75 | €411 | €19 | -€392 | -95.4% |
| Financial charges | 65/66B | €1,010 | €762 | -€248 | -24.5% |
| Recurring financial charges | 65 | €450 | €762 | +€312 | +69.4% |
| Non-recurring financial charges | 66B | €560 | - | -€560 | |
| Profit (loss) for the period before taxes | 9903 | -€18,216 | €20,983 | +€39,198 | |
| Income taxes | 67/77 | €118 | €1,799 | +€1,680 | +1,421% |
| Profit (loss) for the period | 9904 | -€18,334 | €19,184 | +€37,518 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,334 | €19,184 | +€37,518 |
Source: filed annual accounts (NBB), financial years ended 30 June 2022 and 30 June 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.