JAMES77: 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.
JAMES77
Largest movements
- Receivables within one year +€25,537
up €25,537 (+522.7%), from €4,885 to €30,422
of which Trade receivables: +€14,777
- Tangible fixed assets +€5,531
up €5,531 (+37.9%), from €14,603 to €20,134
- Cash +€3,598
up €3,598 (+104.5%), from €3,444 to €7,042
mainly Trade debts (+€19,716) and Advances received (+€10,994)
- Trade debts +€19,716
up €19,716, from €0 to €19,716
- Advances received +€10,994
up €10,994 (+213.2%), from €5,157 to €16,151
- Profit (loss) carried forward +€3,359
up €3,359, from -€2,225 to €1,134
- Tax, wage and social debts +€598
new in 2023: €598
- Turnover +€16,583
new in 2023: €16,583
- Purchases and services +€8,604
new in 2023: €8,604
- Depreciation -€3,796
down €3,796 (-78.0%), from €4,868 to €1,072
- Gross operating margin +€3,571
up €3,571 (+81.0%), from €4,407 to €7,978
- Financial charges +€180
up €180 (+403.7%), from €45 to €225
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 | €22,932 | €57,598 | +€34,666 | +151.2% |
| Fixed assets | 21/28 | €14,603 | €20,134 | +€5,531 | +37.9% |
| Tangible fixed assets | 22/27 | €14,603 | €20,134 | +€5,531 | +37.9% |
| Furniture and vehicles | 24 | €14,603 | €20,134 | +€5,531 | +37.9% |
| Current assets | 29/58 | €8,329 | €37,464 | +€29,135 | +349.8% |
| Amounts receivable within one year | 40/41 | €4,885 | €30,422 | +€25,537 | +522.7% |
| Trade receivables | 40 | - | €14,777 | +€14,777 | |
| Other amounts receivable | 41 | €4,885 | €15,645 | +€10,760 | +220.2% |
| Cash at bank and in hand | 54/58 | €3,444 | €7,042 | +€3,598 | +104.5% |
| Total equity and liabilities | 10/49 | €22,932 | €57,598 | +€34,666 | +151.2% |
| Equity | 10/15 | €17,775 | €21,134 | +€3,359 | +18.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,225 | €1,134 | +€3,359 | |
| Amounts payable | 17/49 | €5,157 | €36,464 | +€31,307 | +607.0% |
| Amounts payable within one year | 42/48 | €5,157 | €36,464 | +€31,307 | +607.0% |
| Trade debts | 44 | €0 | €19,716 | +€19,716 | |
| Suppliers | 440/4 | €0 | €19,716 | +€19,716 | |
| Advances received on contracts in progress | 46 | €5,157 | €16,151 | +€10,994 | +213.2% |
| Taxes, remuneration and social security | 45 | - | €598 | +€598 | |
| Taxes | 450/3 | - | €598 | +€598 | |
| Turnover | 70 | - | €16,583 | +€16,583 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €8,604 | +€8,604 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,868 | €1,072 | -€3,796 | -78.0% |
| Other operating charges | 640/8 | €9 | - | -€9 | |
| Non-recurring operating charges | 66A | - | €3,322 | +€3,322 | |
| Gross operating margin | 9900 | €4,407 | €7,978 | +€3,571 | +81.0% |
| Operating profit (loss) | 9901 | -€469 | €3,584 | +€4,053 | |
| Financial charges | 65/66B | €45 | €225 | +€180 | +403.7% |
| Recurring financial charges | 65 | €45 | €225 | +€180 | +403.7% |
| Profit (loss) for the period before taxes | 9903 | -€514 | €3,359 | +€3,873 | |
| Profit (loss) for the period | 9904 | -€514 | €3,359 | +€3,873 | |
| Profit (loss) for the period to be appropriated | 9905 | -€514 | €3,359 | +€3,873 |
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 8 October 2026 via checked.be.