LIVESEARCH: 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.
LIVESEARCH
Largest movements
- Cash -€214
down €214 (-91.3%), from €234 to €21
mainly Net result for the year (-€3,237) and Receivables within one year (-€58)
- Receivables within one year +€58
up €58 (+18.5%), from €312 to €370
of which Other amounts receivable: +€58
- Profit (loss) carried forward -€3,237
down €3,237 (-12.0%), from -€26,878 to -€30,115
- Trade debts +€2,529
up €2,529, from €0 to €2,529
- Other debts +€552
up €552 (+7.4%), from €7,424 to €7,976
- Gross operating margin -€1,793
down €1,793 (-156%), from -€1,151 to -€2,944
- Purchases and services +€1,793
up €1,793 (+156%), from €1,151 to €2,944
- Taxes -€1,137
no longer reported in 2023 (was €1,137)
- Other operating charges +€220
up €220, from €0 to €220
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 | €547 | €391 | -€156 | -28.6% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €547 | €391 | -€156 | -28.6% |
| Amounts receivable within one year | 40/41 | €312 | €370 | +€58 | +18.5% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €312 | €370 | +€58 | +18.5% |
| Cash at bank and in hand | 54/58 | €234 | €21 | -€214 | -91.3% |
| Total equity and liabilities | 10/49 | €547 | €391 | -€156 | -28.6% |
| Equity | 10/15 | -€6,878 | -€10,115 | -€3,237 | -47.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Capital | 10 | €20,000 | €0 | -€20,000 | -100% |
| Issued capital | 100 | €20,000 | €0 | -€20,000 | -100% |
| Contributions outside capital | 11 | - | €20,000 | +€20,000 | |
| Share premium | 1100/10 | - | €20,000 | +€20,000 | |
| Profit (loss) carried forward | 14 | -€26,878 | -€30,115 | -€3,237 | -12.0% |
| Amounts payable | 17/49 | €7,424 | €10,505 | +€3,081 | +41.5% |
| Amounts payable within one year | 42/48 | €7,424 | €10,505 | +€3,081 | +41.5% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €0 | €2,529 | +€2,529 | |
| Suppliers | 440/4 | €0 | €2,529 | +€2,529 | |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €7,424 | €7,976 | +€552 | +7.4% |
| Turnover | 70 | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €1,151 | €2,944 | +€1,793 | +156% |
| Other operating charges | 640/8 | €0 | €220 | +€220 | |
| Gross operating margin | 9900 | -€1,151 | -€2,944 | -€1,793 | -156% |
| Operating profit (loss) | 9901 | -€1,151 | -€3,164 | -€2,013 | -175% |
| Financial charges | 65/66B | €86 | €73 | -€13 | -15.6% |
| Recurring financial charges | 65 | €86 | €73 | -€13 | -15.6% |
| Profit (loss) for the period before taxes | 9903 | -€1,237 | -€3,237 | -€2,000 | -162% |
| Income taxes | 67/77 | €1,137 | - | -€1,137 | |
| Profit (loss) for the period | 9904 | -€2,374 | -€3,237 | -€863 | -36.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,374 | -€3,237 | -€863 | -36.4% |
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 13 October 2026 via checked.be.