LAY - OUT CONNECTION: 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.
LAY - OUT CONNECTION
Largest movements
- Receivables within one year -€6,042
down €6,042 (-14.7%), from €41,016 to €34,974
- Profit (loss) carried forward -€6,406
down €6,406 (-10.1%), from -€63,404 to -€69,809
- Write-downs +€6,042
new in 2023: €6,042
- Gross operating margin -€187
down €187 (-105%), from -€177 to -€364
- Purchases and services +€187
up €187 (+105%), from €177 to €364
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €41,502 | €35,460 | -€6,042 | -14.6% |
| Fixed assets | 21/28 | €486 | €486 | = | 0.0% |
| Financial fixed assets | 28 | €486 | €486 | = | 0.0% |
| Current assets | 29/58 | €41,016 | €34,974 | -€6,042 | -14.7% |
| Amounts receivable within one year | 40/41 | €41,016 | €34,974 | -€6,042 | -14.7% |
| Trade receivables | 40 | €41,016 | €34,974 | -€6,042 | -14.7% |
| Total equity and liabilities | 10/49 | €41,502 | €35,460 | -€6,042 | -14.6% |
| Equity | 10/15 | €1,868 | -€4,537 | -€6,406 | |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €3,272 | €3,272 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,272 | €3,272 | = | 0.0% |
| Legal reserve | 130 | €3,272 | €3,272 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€63,404 | -€69,809 | -€6,406 | -10.1% |
| Amounts payable | 17/49 | €39,633 | €39,997 | +€364 | +0.9% |
| Amounts payable within one year | 42/48 | €39,633 | €39,997 | +€364 | +0.9% |
| Trade debts | 44 | €250 | €364 | +€114 | +45.7% |
| Suppliers | 440/4 | €250 | €364 | +€114 | +45.7% |
| Other amounts payable | 47/48 | €39,384 | €39,633 | +€250 | +0.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €177 | €364 | +€187 | +105% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €6,042 | +€6,042 | |
| Gross operating margin | 9900 | -€177 | -€364 | -€187 | -105% |
| Operating profit (loss) | 9901 | -€177 | -€6,406 | -€6,229 | -3,519% |
| Profit (loss) for the period before taxes | 9903 | -€177 | -€6,406 | -€6,229 | -3,519% |
| Profit (loss) for the period | 9904 | -€177 | -€6,406 | -€6,229 | -3,519% |
| Profit (loss) for the period to be appropriated | 9905 | -€177 | -€6,406 | -€6,229 | -3,519% |
Source: filed annual accounts (NBB), financial years ended 31 March 2022 and 31 March 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.