Openluchtklassen: 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.
Openluchtklassen
Largest movements
- Cash -€573,152
down €573,152 (-51.1%), from €1.1m to €549,509
mainly Advances received (-€326,719) and Current investments (-€300,000)
- Current investments +€300,000
up €300,000 (+14.9%), from €2.0m to €2.3m
- Deferred charges and accrued income -€93,332
down €93,332 (-37.0%), from €252,513 to €159,181
- Advances received -€326,719
down €326,719 (-13.6%), from €2.4m to €2.1m
- Provisions -€88,121
down €88,121 (-31.4%), from €280,623 to €192,502
- Purchases and services +€908,889
up €908,889 (+19.6%), from €4.6m to €5.5m
- Turnover +€891,467
up €891,467 (+18.4%), from €4.9m to €5.7m
- Financial charges -€129,506
down €129,506 (-95.1%), from €136,228 to €6,722
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.
Cash bridge derived
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 | €3,520,593 | €3,119,530 | -€401,063 | -11.4% |
| Fixed assets | 21/28 | €9,019 | €8,318 | -€701 | -7.8% |
| Intangible fixed assets | 21 | €8,491 | €6,530 | -€1,961 | -23.1% |
| Tangible fixed assets | 22/27 | €528 | €1,788 | +€1,260 | +238.6% |
| Plant, machinery and equipment | 23 | €528 | - | -€528 | |
| Furniture and vehicles | 24 | - | €1,788 | +€1,788 | |
| Current assets | 29/58 | €3,511,574 | €3,111,212 | -€400,362 | -11.4% |
| Stocks and contracts in progress | 3 | €6,855 | €5,095 | -€1,760 | -25.7% |
| Stocks | 30/36 | €6,855 | €5,095 | -€1,760 | -25.7% |
| Amounts receivable within one year | 40/41 | €119,543 | €87,425 | -€32,118 | -26.9% |
| Trade receivables | 40 | €119,543 | €87,425 | -€32,118 | -26.9% |
| Current investments | 50/53 | €2,010,002 | €2,310,002 | +€300,000 | +14.9% |
| Cash at bank and in hand | 54/58 | €1,122,661 | €549,509 | -€573,152 | -51.1% |
| Deferred charges and accrued income | 490/1 | €252,513 | €159,181 | -€93,332 | -37.0% |
| Total equity and liabilities | 10/49 | €3,520,593 | €3,119,530 | -€401,063 | -11.4% |
| Equity | 10/15 | €799,781 | €803,286 | +€3,505 | +0.4% |
| Contributions | 10/11 | €1,145,204 | €1,145,204 | = | 0.0% |
| Capital | 10 | €1,145,204 | €1,145,204 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€345,423 | -€341,918 | +€3,505 | +1.0% |
| Provisions and deferred taxes | 16 | €280,623 | €192,502 | -€88,121 | -31.4% |
| Provisions for liabilities and charges | 160/5 | €280,623 | €192,502 | -€88,121 | -31.4% |
| Other liabilities and charges | 164/5 | €280,623 | €192,502 | -€88,121 | -31.4% |
| Amounts payable | 17/49 | €2,440,189 | €2,123,742 | -€316,447 | -13.0% |
| Amounts payable within one year | 42/48 | €2,440,189 | €2,098,017 | -€342,172 | -14.0% |
| Trade debts | 44 | €17,704 | €14,401 | -€3,303 | -18.7% |
| Suppliers | 440/4 | €17,704 | €14,401 | -€3,303 | -18.7% |
| Advances received on contracts in progress | 46 | €2,399,249 | €2,072,530 | -€326,719 | -13.6% |
| Taxes, remuneration and social security | 45 | €23,236 | €11,086 | -€12,150 | -52.3% |
| Remuneration and social security | 454/9 | €23,236 | €11,086 | -€12,150 | -52.3% |
| Accrued charges and deferred income | 492/3 | - | €25,725 | +€25,725 | |
| Turnover | 70 | €4,850,601 | €5,742,068 | +€891,467 | +18.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €4,627,657 | €5,536,546 | +€908,889 | +19.6% |
| Remuneration, social security and pensions | 62 | €275,696 | €276,926 | +€1,230 | +0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,235 | €2,272 | +€37 | +1.7% |
| Other operating charges | 640/8 | €4,405 | €4,218 | -€187 | -4.2% |
| Gross operating margin | 9900 | €222,944 | €205,522 | -€17,422 | -7.8% |
| Operating profit (loss) | 9901 | -€44,616 | €10,227 | +€54,843 | |
| Financial income | 75/76B | €22,755 | - | -€22,755 | |
| Recurring financial income | 75 | €22,755 | - | -€22,755 | |
| Financial charges | 65/66B | €136,228 | €6,722 | -€129,506 | -95.1% |
| Recurring financial charges | 65 | €136,228 | €6,722 | -€129,506 | -95.1% |
| Profit (loss) for the period before taxes | 9903 | -€158,089 | €3,505 | +€161,594 | |
| Profit (loss) for the period | 9904 | -€158,089 | €3,505 | +€161,594 | |
| Profit (loss) for the period to be appropriated | 9905 | -€158,089 | €3,505 | +€161,594 |
Source: filed annual accounts (NBB), financial years ended 31 August 2022 and 31 August 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.