MULTIPOINT: 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.
MULTIPOINT
Largest movements
- Receivables within one year +€33,901
up €33,901 (+193%), from €17,561 to €51,461
of which Trade receivables: +€33,885
- Cash +€31,524
up €31,524 (+47.6%), from €66,257 to €97,781
mainly Trade debts (+€38,770) and Tax, wage and social debts (+€21,794)
- Tangible fixed assets -€3,874
down €3,874 (-20.0%), from €19,369 to €15,495
- Trade debts +€38,770
up €38,770 (+1,870%), from €2,074 to €40,844
- Tax, wage and social debts +€21,794
up €21,794 (+281%), from €7,748 to €29,542
of which Taxes: +€15,136
- Profit (loss) carried forward +€3,579
up €3,579 (+35.1%), from €10,188 to €13,767
- Staff costs +€5,443
up €5,443 (+125%), from €4,348 to €9,791
- Depreciation +€3,874
new in 2023: €3,874
- Taxes -€3,000
down €3,000 (-75.0%), from €4,000 to €1,000
- Other operating charges +€563
up €563 (+25.0%), from €2,253 to €2,816
- Financial charges -€228
down €228 (-99.8%), from €228 to €0
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 | €146,252 | €208,812 | +€62,560 | +42.8% |
| Fixed assets | 21/28 | €19,369 | €15,495 | -€3,874 | -20.0% |
| Tangible fixed assets | 22/27 | €19,369 | €15,495 | -€3,874 | -20.0% |
| Plant, machinery and equipment | 23 | €19,369 | €15,495 | -€3,874 | -20.0% |
| Current assets | 29/58 | €126,884 | €193,317 | +€66,433 | +52.4% |
| Stocks and contracts in progress | 3 | €43,066 | €44,074 | +€1,008 | +2.3% |
| Stocks | 30/36 | €43,066 | €44,074 | +€1,008 | +2.3% |
| Amounts receivable within one year | 40/41 | €17,561 | €51,461 | +€33,901 | +193% |
| Trade receivables | 40 | €16,210 | €50,095 | +€33,885 | +209% |
| Other amounts receivable | 41 | €1,351 | €1,367 | +€16 | +1.2% |
| Cash at bank and in hand | 54/58 | €66,257 | €97,781 | +€31,524 | +47.6% |
| Total equity and liabilities | 10/49 | €146,252 | €208,812 | +€62,560 | +42.8% |
| Equity | 10/15 | €21,688 | €25,267 | +€3,579 | +16.5% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,188 | €13,767 | +€3,579 | +35.1% |
| Amounts payable | 17/49 | €124,564 | €183,545 | +€58,981 | +47.3% |
| Amounts payable within one year | 42/48 | €71,408 | €130,389 | +€58,981 | +82.6% |
| Current portion of amounts payable after more than one year | 42 | €14,861 | €14,861 | = | 0.0% |
| Trade debts | 44 | €2,074 | €40,844 | +€38,770 | +1,870% |
| Suppliers | 440/4 | €2,074 | €40,844 | +€38,770 | +1,870% |
| Taxes, remuneration and social security | 45 | €7,748 | €29,542 | +€21,794 | +281% |
| Taxes | 450/3 | €6,500 | €21,636 | +€15,136 | +233% |
| Remuneration and social security | 454/9 | €1,248 | €7,906 | +€6,658 | +534% |
| Other amounts payable | 47/48 | €46,725 | €45,142 | -€1,584 | -3.4% |
| Accrued charges and deferred income | 492/3 | €53,156 | €53,156 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €4,348 | €9,791 | +€5,443 | +125% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €3,874 | +€3,874 | |
| Other operating charges | 640/8 | €2,253 | €2,816 | +€563 | +25.0% |
| Gross operating margin | 9900 | €21,034 | €21,060 | +€26 | +0.1% |
| Operating profit (loss) | 9901 | €14,433 | €4,579 | -€9,854 | -68.3% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €228 | €0 | -€228 | -99.8% |
| Recurring financial charges | 65 | €228 | €0 | -€228 | -99.8% |
| Profit (loss) for the period before taxes | 9903 | €14,205 | €4,579 | -€9,627 | -67.8% |
| Income taxes | 67/77 | €4,000 | €1,000 | -€3,000 | -75.0% |
| Profit (loss) for the period | 9904 | €10,205 | €3,579 | -€6,627 | -64.9% |
| Profit (loss) for the period to be appropriated | 9905 | €10,205 | €3,579 | -€6,627 | -64.9% |
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 23 October 2026 via checked.be.