LEAN'S DISTRIBUTION: what changed
Two fiscal 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.
LEAN'S DISTRIBUTION
Largest movements
- Receivables within one year +€5,988
up €5,988 (+11.0%), from €54,432 to €60,420
of which Other amounts receivable: +€4,328
- Cash +€2,316
new in 2023: €2,316
mainly Net result for the year (+€5,012) and Current portion of long-term debt (+€4,667)
- Deferred charges and accrued income -€2,176
down €2,176 (-37.7%), from €5,764 to €3,589
- Profit (loss) carried forward +€5,012
up €5,012 (+1.8%), from -€280,355 to -€275,343
- Current portion of long-term debt +€4,667
up €4,667 (+122.8%), from €3,800 to €8,467
- Debts after one year -€3,800
down €3,800 (-60.0%), from €6,333 to €2,533
- Tax, wage and social debts +€2,295
up €2,295 (+28.1%), from €8,164 to €10,459
- Gross operating margin -€4,334
down €4,334 (-38.4%), from €11,272 to €6,938
- Financial income +€1,204
up €1,204 (+16766.9%), from €7 to €1,211
- Financial charges +€300
up €300 (+46.5%), from €646 to €946
- Other operating charges -€199
down €199 (-11.0%), from €1,821 to €1,621
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.
Cash bridge derived
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 | €174,440 | €179,999 | +€5,559 | +3.2% |
| Fixed assets | 21/28 | €1,903 | €1,333 | -€570 | -29.9% |
| Tangible fixed assets | 22/27 | €1,903 | €1,333 | -€570 | -29.9% |
| Furniture and vehicles | 24 | €1,903 | €1,333 | -€570 | -29.9% |
| Current assets | 29/58 | €172,537 | €178,665 | +€6,129 | +3.6% |
| Stocks and contracts in progress | 3 | €112,340 | €112,340 | = | 0.0% |
| Stocks | 30/36 | €112,340 | €112,340 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €54,432 | €60,420 | +€5,988 | +11.0% |
| Trade receivables | 40 | €53,479 | €55,139 | +€1,660 | +3.1% |
| Other amounts receivable | 41 | €953 | €5,281 | +€4,328 | +454.1% |
| Cash at bank and in hand | 54/58 | - | €2,316 | +€2,316 | |
| Deferred charges and accrued income | 490/1 | €5,764 | €3,589 | -€2,176 | -37.7% |
| Total equity and liabilities | 10/49 | €174,440 | €179,999 | +€5,559 | +3.2% |
| Equity | 10/15 | -€33,839 | -€28,826 | +€5,012 | +14.8% |
| Contributions | 10/11 | €161,092 | €161,092 | = | 0.0% |
| Reserves | 13 | €85,425 | €85,425 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,991 | €1,991 | = | 0.0% |
| Distributable reserves | 133 | €81,575 | €81,575 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€280,355 | -€275,343 | +€5,012 | +1.8% |
| Amounts payable | 17/49 | €208,279 | €208,825 | +€546 | +0.3% |
| Amounts payable after more than one year | 17 | €6,333 | €2,533 | -€3,800 | -60.0% |
| Financial debts | 170/4 | €6,333 | €2,533 | -€3,800 | -60.0% |
| Amounts payable within one year | 42/48 | €201,945 | €206,292 | +€4,346 | +2.2% |
| Current portion of amounts payable after more than one year | 42 | €3,800 | €8,467 | +€4,667 | +122.8% |
| Financial debts | 43 | €961 | - | -€961 | |
| Credit institutions | 430/8 | €961 | - | -€961 | |
| Trade debts | 44 | €188,826 | €187,366 | -€1,460 | -0.8% |
| Suppliers | 440/4 | €188,826 | €187,366 | -€1,460 | -0.8% |
| Taxes, remuneration and social security | 45 | €8,164 | €10,459 | +€2,295 | +28.1% |
| Taxes | 450/3 | €8,164 | €10,459 | +€2,295 | +28.1% |
| Other amounts payable | 47/48 | €194 | - | -€194 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €570 | €570 | = | 0.0% |
| Other operating charges | 640/8 | €1,821 | €1,621 | -€199 | -11.0% |
| Gross operating margin | 9900 | €11,272 | €6,938 | -€4,334 | -38.4% |
| Operating profit (loss) | 9901 | €8,882 | €4,747 | -€4,134 | -46.6% |
| Financial income | 75/76B | €7 | €1,211 | +€1,204 | +16766.9% |
| Recurring financial income | 75 | €7 | €1,211 | +€1,204 | +16766.9% |
| Financial charges | 65/66B | €646 | €946 | +€300 | +46.5% |
| Recurring financial charges | 65 | €646 | €946 | +€300 | +46.5% |
| Profit (loss) for the period before taxes | 9903 | €8,243 | €5,012 | -€3,231 | -39.2% |
| Profit (loss) for the period | 9904 | €8,243 | €5,012 | -€3,231 | -39.2% |
| Transfer from tax-exempt reserves | 789 | €4,688 | - | -€4,688 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,931 | €5,012 | -€7,918 | -61.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.