LA GUSTO: 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.
LA GUSTO
Largest movements
- Cash +€13,265
up €13,265 (+52.6%), from €25,238 to €38,503
mainly Net result for the year (+€33,704) and Depreciation (+€5,752)
- Financial fixed assets +€12,000
new in 2023: €12,000
- Receivables within one year +€5,200
new in 2023: €5,200
of which Trade receivables: +€2,958
- Deferred charges and accrued income -€1,576
no longer reported in 2023 (was €1,576)
- Profit (loss) carried forward +€33,704
up €33,704 (+155%), from €21,722 to €55,426
- Trade debts -€4,686
down €4,686 (-65.2%), from €7,186 to €2,500
- Tax, wage and social debts +€2,158
up €2,158 (+33.4%), from €6,462 to €8,620
of which Taxes: +€3,514
- Accrued charges and deferred income -€1,979
no longer reported in 2023 (was €1,979)
- Other debts -€864
no longer reported in 2023 (was €864)
- Gross operating margin +€20,984
up €20,984 (+59.7%), from €35,126 to €56,110
- Other operating charges +€4,823
up €4,823 (+1,381%), from €349 to €5,172
- Taxes +€4,770
up €4,770 (+124%), from €3,851 to €8,620
- Staff costs -€1,975
down €1,975 (-51.0%), from €3,871 to €1,897
- Financial charges +€918
up €918 (+1,528%), from €60 to €978
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 | €48,213 | €76,547 | +€28,334 | +58.8% |
| Formation expenses | 20 | €82 | - | -€82 | |
| Fixed assets | 21/28 | €21,318 | €32,844 | +€11,526 | +54.1% |
| Tangible fixed assets | 22/27 | €21,318 | €20,844 | -€474 | -2.2% |
| Plant, machinery and equipment | 23 | €15,102 | €12,896 | -€2,206 | -14.6% |
| Furniture and vehicles | 24 | €6,215 | €7,948 | +€1,732 | +27.9% |
| Financial fixed assets | 28 | - | €12,000 | +€12,000 | |
| Current assets | 29/58 | €26,814 | €43,703 | +€16,889 | +63.0% |
| Amounts receivable within one year | 40/41 | - | €5,200 | +€5,200 | |
| Trade receivables | 40 | - | €2,958 | +€2,958 | |
| Other amounts receivable | 41 | - | €2,242 | +€2,242 | |
| Cash at bank and in hand | 54/58 | €25,238 | €38,503 | +€13,265 | +52.6% |
| Deferred charges and accrued income | 490/1 | €1,576 | - | -€1,576 | |
| Total equity and liabilities | 10/49 | €48,213 | €76,547 | +€28,334 | +58.8% |
| Equity | 10/15 | €31,722 | €65,426 | +€33,704 | +106% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,722 | €55,426 | +€33,704 | +155% |
| Amounts payable | 17/49 | €16,491 | €11,121 | -€5,370 | -32.6% |
| Amounts payable within one year | 42/48 | €14,512 | €11,121 | -€3,391 | -23.4% |
| Trade debts | 44 | €7,186 | €2,500 | -€4,686 | -65.2% |
| Suppliers | 440/4 | €7,186 | €2,500 | -€4,686 | -65.2% |
| Taxes, remuneration and social security | 45 | €6,462 | €8,620 | +€2,158 | +33.4% |
| Taxes | 450/3 | €5,107 | €8,620 | +€3,514 | +68.8% |
| Remuneration and social security | 454/9 | €1,355 | - | -€1,355 | |
| Other amounts payable | 47/48 | €864 | - | -€864 | |
| Accrued charges and deferred income | 492/3 | €1,979 | - | -€1,979 | |
| Remuneration, social security and pensions | 62 | €3,871 | €1,897 | -€1,975 | -51.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,273 | €5,752 | +€480 | +9.1% |
| Other operating charges | 640/8 | €349 | €5,172 | +€4,823 | +1,381% |
| Gross operating margin | 9900 | €35,126 | €56,110 | +€20,984 | +59.7% |
| Operating profit (loss) | 9901 | €25,633 | €43,289 | +€17,657 | +68.9% |
| Financial income | 75/76B | €0 | €13 | +€13 | +4,190% |
| Recurring financial income | 75 | €0 | €13 | +€13 | +4,190% |
| Financial charges | 65/66B | €60 | €978 | +€918 | +1,528% |
| Recurring financial charges | 65 | €60 | €978 | +€918 | +1,528% |
| Profit (loss) for the period before taxes | 9903 | €25,573 | €42,324 | +€16,751 | +65.5% |
| Income taxes | 67/77 | €3,851 | €8,620 | +€4,770 | +124% |
| Profit (loss) for the period | 9904 | €21,722 | €33,704 | +€11,982 | +55.2% |
| Profit (loss) for the period to be appropriated | 9905 | €21,722 | €33,704 | +€11,982 | +55.2% |
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 18 October 2026 via checked.be.