LE PETIT FOUR: 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 PETIT FOUR
Largest movements
- Receivables within one year +€62,974
up €62,974 (+278%), from €22,638 to €85,613
of which Other amounts receivable: +€62,974
- Other debts -€61,269
no longer reported in 2023 (was €61,269)
- Profit (loss) carried forward +€61,252
up €61,252 (+77.0%), from -€79,525 to -€18,272
- Trade debts +€46,354
up €46,354 (+122%), from €37,921 to €84,274
- Tax, wage and social debts +€17,005
up €17,005 (+274%), from €6,199 to €23,204
of which Taxes: +€13,143
- Gross operating margin +€122,352
up €122,352, from -€8,042 to €114,309
- Staff costs +€20,037
up €20,037 (+60.1%), from €33,315 to €53,352
- Financial income +€3,243
up €3,243 (+3,243,290%), from €0 to €3,243
- Financial charges +€1,636
up €1,636 (+146%), from €1,120 to €2,756
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 | €27,863 | €91,206 | +€63,343 | +227% |
| Current assets | 29/58 | €27,863 | €91,206 | +€63,343 | +227% |
| Stocks and contracts in progress | 3 | €1,500 | €1,500 | = | 0.0% |
| Stocks | 30/36 | €1,500 | €1,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €22,638 | €85,613 | +€62,974 | +278% |
| Trade receivables | 40 | €22,638 | €22,638 | = | 0.0% |
| Other amounts receivable | 41 | - | €62,974 | +€62,974 | |
| Cash at bank and in hand | 54/58 | €3,725 | €4,094 | +€368 | +9.9% |
| Total equity and liabilities | 10/49 | €27,863 | €91,206 | +€63,343 | +227% |
| Equity | 10/15 | -€77,525 | -€16,272 | +€61,252 | +79.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€79,525 | -€18,272 | +€61,252 | +77.0% |
| Amounts payable | 17/49 | €105,388 | €107,479 | +€2,091 | +2.0% |
| Amounts payable within one year | 42/48 | €105,388 | €107,479 | +€2,091 | +2.0% |
| Trade debts | 44 | €37,921 | €84,274 | +€46,354 | +122% |
| Suppliers | 440/4 | €37,921 | €84,274 | +€46,354 | +122% |
| Taxes, remuneration and social security | 45 | €6,199 | €23,204 | +€17,005 | +274% |
| Taxes | 450/3 | €5,319 | €18,462 | +€13,143 | +247% |
| Remuneration and social security | 454/9 | €880 | €4,743 | +€3,863 | +439% |
| Other amounts payable | 47/48 | €61,269 | - | -€61,269 | |
| Remuneration, social security and pensions | 62 | €33,315 | €53,352 | +€20,037 | +60.1% |
| Other operating charges | 640/8 | - | €192 | +€192 | |
| Gross operating margin | 9900 | -€8,042 | €114,309 | +€122,352 | |
| Operating profit (loss) | 9901 | -€41,357 | €60,765 | +€102,122 | |
| Financial income | 75/76B | €0 | €3,243 | +€3,243 | +3,243,290% |
| Recurring financial income | 75 | €0 | €3,243 | +€3,243 | +3,243,290% |
| Financial charges | 65/66B | €1,120 | €2,756 | +€1,636 | +146% |
| Recurring financial charges | 65 | €1,120 | €2,756 | +€1,636 | +146% |
| Profit (loss) for the period before taxes | 9903 | -€42,477 | €61,252 | +€103,729 | |
| Profit (loss) for the period | 9904 | -€42,477 | €61,252 | +€103,729 | |
| Profit (loss) for the period to be appropriated | 9905 | -€42,477 | €61,252 | +€103,729 |
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.