MORNING DAVE: 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.
MORNING DAVE
Largest movements
- Receivables within one year -€4,645
down €4,645 (-90.1%), from €5,154 to €508
- Cash +€4,645
up €4,645 (+163%), from €2,856 to €7,502
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€2,198
no longer reported in 2023 (was -€2,198)
- Financial income -€370
no longer reported in 2023 (was €370)
- Financial charges -€23
no longer reported in 2023 (was €23)
From the 2022 result to the 2023 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,010 | €8,010 | = | 0.0% |
| Current assets | 29/58 | €8,010 | €8,010 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €5,154 | €508 | -€4,645 | -90.1% |
| Other amounts receivable | 41 | €5,154 | €508 | -€4,645 | -90.1% |
| Cash at bank and in hand | 54/58 | €2,856 | €7,502 | +€4,645 | +163% |
| Total equity and liabilities | 10/49 | €8,010 | €8,010 | = | 0.0% |
| Equity | 10/15 | €8,010 | €8,010 | = | 0.0% |
| Contributions | 10/11 | €13,900 | €13,900 | = | 0.0% |
| Reserves | 13 | €110 | €110 | = | 0.0% |
| Non-distributable reserves | 130/1 | €110 | €110 | = | 0.0% |
| Reserves not available under the articles | 1311 | €110 | €110 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,000 | -€6,000 | = | 0.0% |
| Gross operating margin | 9900 | -€2,198 | - | +€2,198 | |
| Operating profit (loss) | 9901 | -€2,198 | - | +€2,198 | |
| Financial income | 75/76B | €370 | - | -€370 | |
| Recurring financial income | 75 | €370 | - | -€370 | |
| Financial charges | 65/66B | €23 | - | -€23 | |
| Recurring financial charges | 65 | €23 | - | -€23 | |
| Profit (loss) for the period before taxes | 9903 | -€1,850 | - | +€1,850 | |
| Profit (loss) for the period | 9904 | -€1,850 | - | +€1,850 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,850 | - | +€1,850 |
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 29 October 2026 via checked.be.