NUANCES COULEURS: 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.
NUANCES COULEURS
Largest movements
- Cash +€10,192
up €10,192 (+7,261%), from €140 to €10,332
mainly Trade debts (+€7,806) and Receivables within one year (+€5,396)
- Receivables within one year -€5,396
down €5,396 (-8.0%), from €67,669 to €62,273
of which Other amounts receivable: -€4,541
- Tangible fixed assets +€4,104
up €4,104 (+269%), from €1,528 to €5,632
of which Furniture and vehicles: +€4,498
- Trade debts +€7,806
up €7,806 (+37.0%), from €21,070 to €28,876
- Reserves +€1,750
up €1,750 (+5.3%), from €33,250 to €35,000
- Tax, wage and social debts -€870
down €870 (-6.2%), from €14,009 to €13,140
- Gross operating margin -€9,166
down €9,166 (-61.5%), from €14,913 to €5,747
- Taxes -€2,436
down €2,436 (-79.4%), from €3,066 to €631
- Depreciation +€859
up €859 (+354%), from €243 to €1,102
- Other operating charges +€269
up €269 (+28.9%), from €930 to €1,199
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 | €70,030 | €78,565 | +€8,536 | +12.2% |
| Fixed assets | 21/28 | €1,528 | €5,632 | +€4,104 | +269% |
| Tangible fixed assets | 22/27 | €1,528 | €5,632 | +€4,104 | +269% |
| Plant, machinery and equipment | 23 | €395 | - | -€395 | |
| Furniture and vehicles | 24 | €1,133 | €5,632 | +€4,498 | +397% |
| Current assets | 29/58 | €68,501 | €72,933 | +€4,432 | +6.5% |
| Amounts receivable within one year | 40/41 | €67,669 | €62,273 | -€5,396 | -8.0% |
| Trade receivables | 40 | €8,370 | €7,515 | -€855 | -10.2% |
| Other amounts receivable | 41 | €59,299 | €54,758 | -€4,541 | -7.7% |
| Cash at bank and in hand | 54/58 | €140 | €10,332 | +€10,192 | +7,261% |
| Deferred charges and accrued income | 490/1 | €692 | €328 | -€364 | -52.6% |
| Total equity and liabilities | 10/49 | €70,030 | €78,565 | +€8,536 | +12.2% |
| Equity | 10/15 | €34,828 | €36,549 | +€1,721 | +4.9% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €33,250 | €35,000 | +€1,750 | +5.3% |
| Distributable reserves | 133 | €33,250 | €35,000 | +€1,750 | +5.3% |
| Profit (loss) carried forward | 14 | €78 | €49 | -€29 | -36.7% |
| Amounts payable | 17/49 | €35,202 | €42,016 | +€6,814 | +19.4% |
| Amounts payable within one year | 42/48 | €35,080 | €42,016 | +€6,936 | +19.8% |
| Trade debts | 44 | €21,070 | €28,876 | +€7,806 | +37.0% |
| Suppliers | 440/4 | €21,070 | €28,876 | +€7,806 | +37.0% |
| Taxes, remuneration and social security | 45 | €14,009 | €13,140 | -€870 | -6.2% |
| Taxes | 450/3 | €14,009 | €13,140 | -€870 | -6.2% |
| Accrued charges and deferred income | 492/3 | €122 | - | -€122 | |
| Non-recurring operating income | 76A | - | €1,617 | +€1,617 | |
| Remuneration, social security and pensions | 62 | - | €70 | +€70 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €243 | €1,102 | +€859 | +354% |
| Other operating charges | 640/8 | €930 | €1,199 | +€269 | +28.9% |
| Non-recurring operating charges | 66A | - | €50 | +€50 | |
| Gross operating margin | 9900 | €14,913 | €5,747 | -€9,166 | -61.5% |
| Operating profit (loss) | 9901 | €13,740 | €3,326 | -€10,414 | -75.8% |
| Financial income | 75/76B | - | €39 | +€39 | |
| Recurring financial income | 75 | - | €39 | +€39 | |
| Financial charges | 65/66B | €1,005 | €1,013 | +€8 | +0.8% |
| Recurring financial charges | 65 | €1,005 | €1,013 | +€8 | +0.8% |
| Profit (loss) for the period before taxes | 9903 | €12,735 | €2,352 | -€10,383 | -81.5% |
| Income taxes | 67/77 | €3,066 | €631 | -€2,436 | -79.4% |
| Profit (loss) for the period | 9904 | €9,669 | €1,721 | -€7,948 | -82.2% |
| Profit (loss) for the period to be appropriated | 9905 | €9,669 | €1,721 | -€7,948 | -82.2% |
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 28 October 2026 via checked.be.