MANAGE IT ONLINE: what changed
MANAGE IT ONLINE
Largest movements
- Cash +€28,214
up €28,214 (+44.4%), from €63,535 to €91,749
mainly Net result for the year (+€18,267) and Trade debts (+€7,637)
- Tangible fixed assets -€981
down €981 (-14.9%), from €6,577 to €5,596
- Profit (loss) carried forward +€18,267
up €18,267 (+1,533%), from €1,192 to €19,459
- Trade debts +€7,637
up €7,637 (+119%), from €6,422 to €14,058
- Other debts +€1,898
up €1,898 (+9.4%), from €20,178 to €22,076
- Gross operating margin -€5,693
down €5,693 (-19.8%), from €28,808 to €23,116
- Taxes +€2,331
new in 2023: €2,331
- Other operating charges +€441
up €441 (+44.0%), from €1,003 to €1,444
Change in the result, 2022 to 2023
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2022 and 2023 balance sheets and the 2023 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €70,553 | €97,934 | +€27,381 | +38.8% |
| Fixed assets | 21/28 | €6,677 | €5,696 | -€981 | -14.7% |
| Tangible fixed assets | 22/27 | €6,577 | €5,596 | -€981 | -14.9% |
| Plant, machinery and equipment | 23 | €6,577 | €5,596 | -€981 | -14.9% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €63,876 | €92,238 | +€28,362 | +44.4% |
| Amounts receivable within one year | 40/41 | €340 | €486 | +€146 | +42.8% |
| Other amounts receivable | 41 | €340 | €486 | +€146 | +42.8% |
| Cash at bank and in hand | 54/58 | €63,535 | €91,749 | +€28,214 | +44.4% |
| Deferred charges and accrued income | 490/1 | - | €3 | +€3 | |
| Total equity and liabilities | 10/49 | €70,553 | €97,934 | +€27,381 | +38.8% |
| Equity | 10/15 | €43,532 | €61,799 | +€18,267 | +42.0% |
| Contributions | 10/11 | €42,340 | €42,340 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,192 | €19,459 | +€18,267 | +1,533% |
| Amounts payable | 17/49 | €27,021 | €36,134 | +€9,114 | +33.7% |
| Amounts payable within one year | 42/48 | €27,021 | €36,134 | +€9,114 | +33.7% |
| Trade debts | 44 | €6,422 | €14,058 | +€7,637 | +119% |
| Suppliers | 440/4 | €6,422 | €14,058 | +€7,637 | +119% |
| Taxes, remuneration and social security | 45 | €421 | - | -€421 | |
| Taxes | 450/3 | €421 | - | -€421 | |
| Other amounts payable | 47/48 | €20,178 | €22,076 | +€1,898 | +9.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €981 | €981 | = | 0.0% |
| Other operating charges | 640/8 | €1,003 | €1,444 | +€441 | +44.0% |
| Gross operating margin | 9900 | €28,808 | €23,116 | -€5,693 | -19.8% |
| Operating profit (loss) | 9901 | €26,825 | €20,691 | -€6,134 | -22.9% |
| Financial charges | 65/66B | €90 | €93 | +€3 | +3.5% |
| Recurring financial charges | 65 | €90 | €93 | +€3 | +3.5% |
| Non-recurring financial charges | 66B | €90 | - | -€90 | |
| Profit (loss) for the period before taxes | 9903 | €26,735 | €20,598 | -€6,137 | -23.0% |
| Income taxes | 67/77 | - | €2,331 | +€2,331 | |
| Profit (loss) for the period | 9904 | €26,735 | €18,267 | -€8,468 | -31.7% |
| Profit (loss) for the period to be appropriated | 9905 | €26,735 | €18,267 | -€8,468 | -31.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.