LIGHT BAR: 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.
LIGHT BAR
Largest movements
- Cash +€5,348
up €5,348 (+116.2%), from €4,602 to €9,950
mainly Other debts (+€2,163) and Net result for the year (+€1,408)
- Tangible fixed assets -€1,167
down €1,167 (-29.4%), from €3,968 to €2,801
of which Plant, machinery and equipment: -€700
- Stocks and contracts -€780
down €780 (-52.0%), from €1,500 to €721
- Deferred charges and accrued income -€226
no longer reported in 2023 (was €226)
- Receivables within one year +€165
up €165 (+19.9%), from €827 to €991
of which Trade receivables: +€623
- Other debts +€2,163
up €2,163 (+5430.3%), from €40 to €2,203
- Reserves +€1,408
up €1,408 (+184.9%), from €762 to €2,170
- Trade debts -€927
down €927 (-35.3%), from €2,627 to €1,700
- Tax, wage and social debts +€695
up €695 (+37.0%), from €1,880 to €2,576
of which Remuneration and social security: +€707
- Gross operating margin +€1,439
up €1,439 (+28.7%), from €5,024 to €6,463
- Taxes +€448
new in 2023: €448
- Financial charges +€234
up €234 (+20.1%), from €1,166 to €1,399
of which Non-recurring financial charges: +€495
- Depreciation +€233
up €233 (+25.0%), from €934 to €1,167
- Other operating charges -€110
down €110 (-5.1%), from €2,160 to €2,050
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 | €11,209 | €14,549 | +€3,340 | +29.8% |
| Fixed assets | 21/28 | €4,054 | €2,887 | -€1,167 | -28.8% |
| Tangible fixed assets | 22/27 | €3,968 | €2,801 | -€1,167 | -29.4% |
| Plant, machinery and equipment | 23 | €2,858 | €2,158 | -€700 | -24.5% |
| Furniture and vehicles | 24 | €1,109 | €642 | -€467 | -42.1% |
| Financial fixed assets | 28 | €87 | €87 | = | 0.0% |
| Current assets | 29/58 | €7,155 | €11,662 | +€4,507 | +63.0% |
| Stocks and contracts in progress | 3 | €1,500 | €721 | -€780 | -52.0% |
| Stocks | 30/36 | €1,500 | €721 | -€780 | -52.0% |
| Amounts receivable within one year | 40/41 | €827 | €991 | +€165 | +19.9% |
| Trade receivables | 40 | €369 | €991 | +€623 | +169.0% |
| Other amounts receivable | 41 | €458 | - | -€458 | |
| Cash at bank and in hand | 54/58 | €4,602 | €9,950 | +€5,348 | +116.2% |
| Deferred charges and accrued income | 490/1 | €226 | - | -€226 | |
| Total equity and liabilities | 10/49 | €11,209 | €14,549 | +€3,340 | +29.8% |
| Equity | 10/15 | €2,762 | €4,170 | +€1,408 | +51.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €762 | €2,170 | +€1,408 | +184.9% |
| Distributable reserves | 133 | €762 | €2,170 | +€1,408 | +184.9% |
| Amounts payable | 17/49 | €8,447 | €10,379 | +€1,932 | +22.9% |
| Amounts payable within one year | 42/48 | €8,447 | €10,379 | +€1,932 | +22.9% |
| Financial debts | 43 | €3,900 | €3,900 | = | 0.0% |
| Other loans | 439 | €3,900 | €3,900 | = | 0.0% |
| Trade debts | 44 | €2,627 | €1,700 | -€927 | -35.3% |
| Suppliers | 440/4 | €2,627 | €1,700 | -€927 | -35.3% |
| Taxes, remuneration and social security | 45 | €1,880 | €2,576 | +€695 | +37.0% |
| Taxes | 450/3 | €1,387 | €1,376 | -€11 | -0.8% |
| Remuneration and social security | 454/9 | €493 | €1,200 | +€707 | +143.2% |
| Other amounts payable | 47/48 | €40 | €2,203 | +€2,163 | +5430.3% |
| Non-recurring operating income | 76A | €7 | €820 | +€813 | +11414.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €934 | €1,167 | +€233 | +25.0% |
| Other operating charges | 640/8 | €2,160 | €2,050 | -€110 | -5.1% |
| Non-recurring operating charges | 66A | €2 | €0 | -€2 | -98.8% |
| Gross operating margin | 9900 | €5,024 | €6,463 | +€1,439 | +28.7% |
| Operating profit (loss) | 9901 | €1,927 | €3,246 | +€1,319 | +68.4% |
| Financial income | 75/76B | - | €10 | +€10 | |
| Recurring financial income | 75 | - | €10 | +€10 | |
| Financial charges | 65/66B | €1,166 | €1,399 | +€234 | +20.1% |
| Recurring financial charges | 65 | €1,166 | €904 | -€261 | -22.4% |
| Non-recurring financial charges | 66B | - | €495 | +€495 | |
| Profit (loss) for the period before taxes | 9903 | €762 | €1,856 | +€1,095 | +143.7% |
| Income taxes | 67/77 | - | €448 | +€448 | |
| Profit (loss) for the period | 9904 | €762 | €1,408 | +€647 | +84.9% |
| Profit (loss) for the period to be appropriated | 9905 | €762 | €1,408 | +€647 | +84.9% |
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 2 October 2026 via checked.be.