LA SIGNARE: 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 SIGNARE
Largest movements
- Receivables within one year +€20,126
up €20,126 (+115%), from €17,538 to €37,664
of which Other amounts receivable: +€28,546
- Cash -€2,679
down €2,679 (-50.1%), from €5,343 to €2,664
mainly Receivables within one year (-€20,126) and Other debts (-€1,012)
- Tax, wage and social debts +€12,909
up €12,909 (+273%), from €4,736 to €17,645
of which Remuneration and social security: +€15,054
- Profit (loss) carried forward +€5,050
up €5,050 (+95.8%), from €5,270 to €10,320
- Other debts -€1,012
no longer reported in 2023 (was €1,012)
- Trade debts +€524
up €524 (+7.0%), from €7,462 to €7,986
- Other operating charges -€4,513
down €4,513 (-59.5%), from €7,582 to €3,069
- Gross operating margin -€3,083
down €3,083 (-9.3%), from €33,313 to €30,230
- Staff costs +€3,046
up €3,046 (+19.9%), from €15,315 to €18,361
- Financial charges -€931
down €931 (-35.1%), from €2,653 to €1,722
- Taxes +€505
up €505 (+33.2%), from €1,523 to €2,028
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 | €25,852 | €43,323 | +€17,471 | +67.6% |
| Fixed assets | 21/28 | - | €180 | +€180 | |
| Financial fixed assets | 28 | - | €180 | +€180 | |
| Current assets | 29/58 | €25,852 | €43,143 | +€17,291 | +66.9% |
| Stocks and contracts in progress | 3 | €2,971 | €2,815 | -€156 | -5.3% |
| Stocks | 30/36 | €2,971 | €2,815 | -€156 | -5.3% |
| Amounts receivable within one year | 40/41 | €17,538 | €37,664 | +€20,126 | +115% |
| Trade receivables | 40 | €17,538 | €9,118 | -€8,420 | -48.0% |
| Other amounts receivable | 41 | - | €28,546 | +€28,546 | |
| Cash at bank and in hand | 54/58 | €5,343 | €2,664 | -€2,679 | -50.1% |
| Total equity and liabilities | 10/49 | €25,852 | €43,323 | +€17,471 | +67.6% |
| Equity | 10/15 | €11,470 | €16,520 | +€5,050 | +44.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,270 | €10,320 | +€5,050 | +95.8% |
| Amounts payable | 17/49 | €14,382 | €26,803 | +€12,421 | +86.4% |
| Amounts payable within one year | 42/48 | €14,382 | €26,803 | +€12,421 | +86.4% |
| Financial debts | 43 | €1,172 | €1,172 | = | 0.0% |
| Credit institutions | 430/8 | €1,172 | €1,172 | = | 0.0% |
| Trade debts | 44 | €7,462 | €7,986 | +€524 | +7.0% |
| Suppliers | 440/4 | €7,462 | €7,986 | +€524 | +7.0% |
| Taxes, remuneration and social security | 45 | €4,736 | €17,645 | +€12,909 | +273% |
| Taxes | 450/3 | €4,736 | €2,591 | -€2,145 | -45.3% |
| Remuneration and social security | 454/9 | - | €15,054 | +€15,054 | |
| Other amounts payable | 47/48 | €1,012 | - | -€1,012 | |
| Remuneration, social security and pensions | 62 | €15,315 | €18,361 | +€3,046 | +19.9% |
| Other operating charges | 640/8 | €7,582 | €3,069 | -€4,513 | -59.5% |
| Gross operating margin | 9900 | €33,313 | €30,230 | -€3,083 | -9.3% |
| Operating profit (loss) | 9901 | €10,416 | €8,800 | -€1,616 | -15.5% |
| Financial charges | 65/66B | €2,653 | €1,722 | -€931 | -35.1% |
| Recurring financial charges | 65 | €2,653 | €1,722 | -€931 | -35.1% |
| Profit (loss) for the period before taxes | 9903 | €7,763 | €7,078 | -€685 | -8.8% |
| Income taxes | 67/77 | €1,523 | €2,028 | +€505 | +33.2% |
| Profit (loss) for the period | 9904 | €6,240 | €5,050 | -€1,190 | -19.1% |
| Profit (loss) for the period to be appropriated | 9905 | €6,240 | €5,050 | -€1,190 | -19.1% |
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 29 October 2026 via checked.be.