LE GESTIONNAIRE: 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.
LE GESTIONNAIRE
Largest movements
- Cash +€13,665
up €13,665 (+19.8%), from €68,950 to €82,615
mainly Net result for the year (+€52,122) and Trade debts (+€3,004)
- Tangible fixed assets +€3,906
up €3,906 (+342%), from €1,141 to €5,047
- Receivables within one year -€1,770
down €1,770 (-12.2%), from €14,515 to €12,745
of which Other amounts receivable: -€4,000
- Reserves +€22,122
up €22,122 (+69.9%), from €31,645 to €53,767
of which Distributable reserves: +€22,122
- Other debts -€12,103
down €12,103 (-40.3%), from €30,055 to €17,952
- Trade debts +€3,004
up €3,004 (+194%), from €1,548 to €4,553
- Tax, wage and social debts +€2,324
up €2,324 (+16.5%), from €14,093 to €16,417
- Current portion of long-term debt -€1,457
down €1,457 (-100%), from €1,457 to €0
- Other operating charges +€2,250
up €2,250 (+494%), from €455 to €2,705
- Gross operating margin -€1,174
down €1,174 (-1.7%), from €69,632 to €68,457
- Depreciation +€963
up €963 (+58.3%), from €1,652 to €2,615
- Taxes -€843
down €843 (-7.2%), from €11,630 to €10,787
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 | €87,079 | €102,009 | +€14,930 | +17.1% |
| Fixed assets | 21/28 | €3,614 | €6,649 | +€3,035 | +84.0% |
| Intangible fixed assets | 21 | €2,473 | €1,602 | -€871 | -35.2% |
| Tangible fixed assets | 22/27 | €1,141 | €5,047 | +€3,906 | +342% |
| Furniture and vehicles | 24 | €1,141 | €5,047 | +€3,906 | +342% |
| Current assets | 29/58 | €83,465 | €95,360 | +€11,895 | +14.3% |
| Amounts receivable within one year | 40/41 | €14,515 | €12,745 | -€1,770 | -12.2% |
| Trade receivables | 40 | €4,515 | €6,745 | +€2,230 | +49.4% |
| Other amounts receivable | 41 | €10,000 | €6,000 | -€4,000 | -40.0% |
| Cash at bank and in hand | 54/58 | €68,950 | €82,615 | +€13,665 | +19.8% |
| Total equity and liabilities | 10/49 | €87,079 | €102,009 | +€14,930 | +17.1% |
| Equity | 10/15 | €37,845 | €59,967 | +€22,122 | +58.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €31,645 | €53,767 | +€22,122 | +69.9% |
| Non-distributable reserves | 130/1 | €1,000 | €1,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,000 | €1,000 | = | 0.0% |
| Distributable reserves | 133 | €30,645 | €52,767 | +€22,122 | +72.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €49,233 | €42,041 | -€7,192 | -14.6% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €47,153 | €38,921 | -€8,232 | -17.5% |
| Current portion of amounts payable after more than one year | 42 | €1,457 | €0 | -€1,457 | -100% |
| Trade debts | 44 | €1,548 | €4,553 | +€3,004 | +194% |
| Suppliers | 440/4 | €1,548 | €4,553 | +€3,004 | +194% |
| Taxes, remuneration and social security | 45 | €14,093 | €16,417 | +€2,324 | +16.5% |
| Taxes | 450/3 | €14,093 | €16,417 | +€2,324 | +16.5% |
| Other amounts payable | 47/48 | €30,055 | €17,952 | -€12,103 | -40.3% |
| Accrued charges and deferred income | 492/3 | €2,080 | €3,120 | +€1,040 | +50.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,652 | €2,615 | +€963 | +58.3% |
| Other operating charges | 640/8 | €455 | €2,705 | +€2,250 | +494% |
| Gross operating margin | 9900 | €69,632 | €68,457 | -€1,174 | -1.7% |
| Operating profit (loss) | 9901 | €67,524 | €63,137 | -€4,387 | -6.5% |
| Financial charges | 65/66B | €260 | €228 | -€31 | -12.0% |
| Recurring financial charges | 65 | €260 | €228 | -€31 | -12.0% |
| Profit (loss) for the period before taxes | 9903 | €67,265 | €62,909 | -€4,356 | -6.5% |
| Income taxes | 67/77 | €11,630 | €10,787 | -€843 | -7.2% |
| Profit (loss) for the period | 9904 | €55,635 | €52,122 | -€3,513 | -6.3% |
| Profit (loss) for the period to be appropriated | 9905 | €55,635 | €52,122 | -€3,513 | -6.3% |
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 27 October 2026 via checked.be.