L'L éditions: 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.
L'L éditions
Largest movements
- Stocks and contracts +€47,721
up €47,721 (+121%), from €39,594 to €87,315
- Cash -€4,645
down €4,645 (-64.8%), from €7,167 to €2,522
mainly Stocks and contracts (-€47,721)
- Receivables within one year -€3,196
down €3,196 (-70.9%), from €4,506 to €1,310
of which Other amounts receivable: -€3,306
- Profit (loss) carried forward +€39,877
up €39,877 (+77.8%), from €51,250 to €91,127
- Gross operating margin +€20,823
up €20,823 (+95.3%), from €21,857 to €42,680
- Purchases and services -€6,387
down €6,387 (-20.1%), from €31,758 to €25,371
- Financial charges -€1,371
down €1,371 (-34.5%), from €3,974 to €2,603
of which Non-recurring financial charges: -€1,386
- Turnover +€526
up €526 (+19.7%), from €2,663 to €3,189
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 | €51,267 | €91,147 | +€39,880 | +77.8% |
| Current assets | 29/58 | €51,267 | €91,147 | +€39,880 | +77.8% |
| Stocks and contracts in progress | 3 | €39,594 | €87,315 | +€47,721 | +121% |
| Stocks | 30/36 | €39,594 | €87,315 | +€47,721 | +121% |
| Amounts receivable within one year | 40/41 | €4,506 | €1,310 | -€3,196 | -70.9% |
| Trade receivables | 40 | - | €110 | +€110 | |
| Other amounts receivable | 41 | €4,506 | €1,200 | -€3,306 | -73.4% |
| Cash at bank and in hand | 54/58 | €7,167 | €2,522 | -€4,645 | -64.8% |
| Total equity and liabilities | 10/49 | €51,267 | €91,147 | +€39,880 | +77.8% |
| Equity | 10/15 | €51,250 | €91,127 | +€39,877 | +77.8% |
| Profit (loss) carried forward | 14 | €51,250 | €91,127 | +€39,877 | +77.8% |
| Amounts payable | 17/49 | €17 | €20 | +€3 | +15.4% |
| Amounts payable within one year | 42/48 | €17 | €20 | +€3 | +15.4% |
| Trade debts | 44 | €17 | €20 | +€3 | +15.4% |
| Suppliers | 440/4 | €17 | €20 | +€3 | +15.4% |
| Turnover | 70 | €2,663 | €3,189 | +€526 | +19.7% |
| Membership fees, donations, legacies and grants | 73 | €50,951 | €64,863 | +€13,912 | +27.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €31,758 | €25,371 | -€6,387 | -20.1% |
| Other operating charges | 640/8 | €200 | €200 | = | 0.0% |
| Gross operating margin | 9900 | €21,857 | €42,680 | +€20,823 | +95.3% |
| Operating profit (loss) | 9901 | €21,657 | €42,480 | +€20,823 | +96.1% |
| Financial income | 75/76B | €5 | - | -€5 | |
| Recurring financial income | 75 | €5 | - | -€5 | |
| Financial charges | 65/66B | €3,974 | €2,603 | -€1,371 | -34.5% |
| Recurring financial charges | 65 | €97 | €112 | +€15 | +15.1% |
| Non-recurring financial charges | 66B | €3,877 | €2,491 | -€1,386 | -35.7% |
| Profit (loss) for the period before taxes | 9903 | €17,688 | €39,877 | +€22,189 | +125% |
| Profit (loss) for the period | 9904 | €17,688 | €39,877 | +€22,189 | +125% |
| Profit (loss) for the period to be appropriated | 9905 | €17,688 | €39,877 | +€22,189 | +125% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.