MOTION SENSE: 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.
MOTION SENSE
Largest movements
- Receivables within one year +€21,738
up €21,738 (+12.6%), from €172,979 to €194,717
of which Other amounts receivable: +€33,804
- Profit (loss) carried forward +€29,892
up €29,892 (+28.1%), from €106,189 to €136,080
- Tax, wage and social debts -€9,484
down €9,484 (-17.7%), from €53,618 to €44,133
- Trade debts +€4,714
up €4,714 (+55.2%), from €8,547 to €13,261
- Accrued charges and deferred income -€3,630
no longer reported in 2023 (was €3,630)
- Taxes +€3,629
up €3,629 (+42.5%), from €8,534 to €12,163
- Gross operating margin +€1,782
up €1,782 (+4.1%), from €43,299 to €45,081
- Financial charges +€1,778
up €1,778 (+639%), from €278 to €2,056
- Other operating charges -€1,375
down €1,375 (-73.7%), from €1,867 to €491
- Financial income -€463
down €463 (-99.7%), from €465 to €2
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 | €176,984 | €198,475 | +€21,491 | +12.1% |
| Fixed assets | 21/28 | €3,675 | €3,195 | -€480 | -13.1% |
| Intangible fixed assets | 21 | €39 | - | -€39 | |
| Tangible fixed assets | 22/27 | €1,937 | €1,495 | -€442 | -22.8% |
| Plant, machinery and equipment | 23 | €1,937 | €1,495 | -€442 | -22.8% |
| Financial fixed assets | 28 | €1,700 | €1,700 | = | 0.0% |
| Current assets | 29/58 | €173,308 | €195,280 | +€21,971 | +12.7% |
| Amounts receivable within one year | 40/41 | €172,979 | €194,717 | +€21,738 | +12.6% |
| Trade receivables | 40 | €63,346 | €51,280 | -€12,066 | -19.0% |
| Other amounts receivable | 41 | €109,633 | €143,437 | +€33,804 | +30.8% |
| Cash at bank and in hand | 54/58 | €329 | €108 | -€221 | -67.1% |
| Deferred charges and accrued income | 490/1 | - | €454 | +€454 | |
| Total equity and liabilities | 10/49 | €176,984 | €198,475 | +€21,491 | +12.1% |
| Equity | 10/15 | €111,189 | €141,080 | +€29,892 | +26.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Capital | 10 | €5,000 | €5,000 | = | 0.0% |
| Issued capital | 100 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €106,189 | €136,080 | +€29,892 | +28.1% |
| Amounts payable | 17/49 | €65,795 | €57,394 | -€8,400 | -12.8% |
| Amounts payable within one year | 42/48 | €62,165 | €57,394 | -€4,770 | -7.7% |
| Trade debts | 44 | €8,547 | €13,261 | +€4,714 | +55.2% |
| Suppliers | 440/4 | €8,547 | €13,261 | +€4,714 | +55.2% |
| Taxes, remuneration and social security | 45 | €53,618 | €44,133 | -€9,484 | -17.7% |
| Taxes | 450/3 | €53,618 | €44,133 | -€9,484 | -17.7% |
| Accrued charges and deferred income | 492/3 | €3,630 | - | -€3,630 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €741 | €480 | -€261 | -35.2% |
| Other operating charges | 640/8 | €1,867 | €491 | -€1,375 | -73.7% |
| Gross operating margin | 9900 | €43,299 | €45,081 | +€1,782 | +4.1% |
| Operating profit (loss) | 9901 | €40,691 | €44,109 | +€3,418 | +8.4% |
| Financial income | 75/76B | €465 | €2 | -€463 | -99.7% |
| Recurring financial income | 75 | €465 | €2 | -€463 | -99.7% |
| Financial charges | 65/66B | €278 | €2,056 | +€1,778 | +639% |
| Recurring financial charges | 65 | €278 | €2,056 | +€1,778 | +639% |
| Profit (loss) for the period before taxes | 9903 | €40,878 | €42,055 | +€1,177 | +2.9% |
| Income taxes | 67/77 | €8,534 | €12,163 | +€3,629 | +42.5% |
| Profit (loss) for the period | 9904 | €32,344 | €29,892 | -€2,452 | -7.6% |
| Profit (loss) for the period to be appropriated | 9905 | €32,344 | €29,892 | -€2,452 | -7.6% |
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.