JulieAnnTom: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
JulieAnnTom
Largest movements
- Receivables within one year -€12,348
down €12,348 (-98.8%), from €12,500 to €152
- Cash -€12,181
down €12,181 (-7.8%), from €155,576 to €143,395
mainly Debts after one year (-€17,217) and Net result for the year (-€10,356)
- Tangible fixed assets -€9,677
down €9,677 (-3.1%), from €312,440 to €302,763
of which Land and buildings: -€8,526
- Debts after one year -€17,217
down €17,217 (-17.0%), from €101,406 to €84,189
- Reserves -€10,356
down €10,356 (-3.1%), from €332,733 to €322,377
- Accrued charges and deferred income -€5,409
no longer reported in 2023 (was €5,409)
- Gross operating margin +€5,391
up €5,391, from -€1,084 to €4,307
- Financial income +€508
new in 2023: €508
- Financial charges -€445
down €445 (-11.4%), from €3,891 to €3,447
- Depreciation -€245
down €245 (-2.5%), from €9,922 to €9,677
- Other operating charges -€44
down €44 (-2.1%), from €2,091 to €2,047
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 | €480,646 | €446,310 | -€34,335 | -7.1% |
| Fixed assets | 21/28 | €312,440 | €302,763 | -€9,677 | -3.1% |
| Tangible fixed assets | 22/27 | €312,440 | €302,763 | -€9,677 | -3.1% |
| Land and buildings | 22 | €311,288 | €302,763 | -€8,526 | -2.7% |
| Plant, machinery and equipment | 23 | €1,151 | - | -€1,151 | |
| Current assets | 29/58 | €168,206 | €143,548 | -€24,658 | -14.7% |
| Amounts receivable within one year | 40/41 | €12,500 | €152 | -€12,348 | -98.8% |
| Other amounts receivable | 41 | €12,500 | €152 | -€12,348 | -98.8% |
| Cash at bank and in hand | 54/58 | €155,576 | €143,395 | -€12,181 | -7.8% |
| Deferred charges and accrued income | 490/1 | €129 | - | -€129 | |
| Total equity and liabilities | 10/49 | €480,646 | €446,310 | -€34,335 | -7.1% |
| Equity | 10/15 | €351,333 | €340,977 | -€10,356 | -2.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €332,733 | €322,377 | -€10,356 | -3.1% |
| Distributable reserves | 133 | €332,733 | €322,377 | -€10,356 | -3.1% |
| Amounts payable | 17/49 | €129,313 | €105,334 | -€23,979 | -18.5% |
| Amounts payable after more than one year | 17 | €101,406 | €84,189 | -€17,217 | -17.0% |
| Financial debts | 170/4 | €101,406 | €84,189 | -€17,217 | -17.0% |
| Amounts payable within one year | 42/48 | €22,499 | €21,145 | -€1,354 | -6.0% |
| Current portion of amounts payable after more than one year | 42 | €16,709 | €17,217 | +€508 | +3.0% |
| Trade debts | 44 | €569 | €1,649 | +€1,080 | +190% |
| Suppliers | 440/4 | €569 | €1,649 | +€1,080 | +190% |
| Other amounts payable | 47/48 | €5,221 | €2,279 | -€2,942 | -56.3% |
| Accrued charges and deferred income | 492/3 | €5,409 | - | -€5,409 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,922 | €9,677 | -€245 | -2.5% |
| Other operating charges | 640/8 | €2,091 | €2,047 | -€44 | -2.1% |
| Gross operating margin | 9900 | -€1,084 | €4,307 | +€5,391 | |
| Operating profit (loss) | 9901 | -€13,097 | -€7,417 | +€5,680 | +43.4% |
| Financial income | 75/76B | - | €508 | +€508 | |
| Recurring financial income | 75 | - | €508 | +€508 | |
| Financial charges | 65/66B | €3,891 | €3,447 | -€445 | -11.4% |
| Recurring financial charges | 65 | €3,891 | €3,447 | -€445 | -11.4% |
| Profit (loss) for the period before taxes | 9903 | -€16,989 | -€10,356 | +€6,633 | +39.0% |
| Profit (loss) for the period | 9904 | -€16,989 | -€10,356 | +€6,633 | +39.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,989 | -€10,356 | +€6,633 | +39.0% |
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 1 November 2026 via checked.be.