OperEight: what changed
Two fiscal 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.
OperEight
Largest movements
- Cash +€18,517
up €18,517 (+151.3%), from €12,240 to €30,757
- Receivables within one year -€15,623
down €15,623 (-25.2%), from €62,075 to €46,453
of which Trade receivables: -€38,047
- Tangible fixed assets +€1,426
new in 2023: €1,426
- Trade debts -€28,019
down €28,019 (-92.9%), from €30,168 to €2,149
- Tax, wage and social debts +€27,644
up €27,644 (+107.8%), from €25,647 to €53,291
of which Remuneration and social security: +€22,395
- Profit (loss) carried forward +€11,695
up €11,695 (+47.6%), from €24,557 to €36,252
- Other debts -€7,000
no longer reported in 2023 (was €7,000)
- Purchases and services +€207,212
new in 2023: €207,212
- Gross operating margin -€24,207
down €24,207 (-54.6%), from €44,309 to €20,102
- Taxes -€3,414
down €3,414 (-36.1%), from €9,470 to €6,056
- Depreciation +€713
new in 2023: €713
From the 2021 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2021 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €90,372 | €94,693 | +€4,320 | +4.8% |
| Fixed assets | 21/28 | €16,057 | €17,483 | +€1,426 | +8.9% |
| Tangible fixed assets | 22/27 | - | €1,426 | +€1,426 | |
| Furniture and vehicles | 24 | - | €1,426 | +€1,426 | |
| Financial fixed assets | 28 | €16,057 | €16,057 | = | 0.0% |
| Current assets | 29/58 | €74,315 | €77,209 | +€2,894 | +3.9% |
| Amounts receivable within one year | 40/41 | €62,075 | €46,453 | -€15,623 | -25.2% |
| Trade receivables | 40 | €55,529 | €17,482 | -€38,047 | -68.5% |
| Other amounts receivable | 41 | €6,546 | €28,970 | +€22,424 | +342.5% |
| Cash at bank and in hand | 54/58 | €12,240 | €30,757 | +€18,517 | +151.3% |
| Total equity and liabilities | 10/49 | €90,372 | €94,693 | +€4,320 | +4.8% |
| Equity | 10/15 | €27,557 | €39,252 | +€11,695 | +42.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,557 | €36,252 | +€11,695 | +47.6% |
| Amounts payable | 17/49 | €62,815 | €55,440 | -€7,375 | -11.7% |
| Amounts payable within one year | 42/48 | €62,815 | €55,440 | -€7,375 | -11.7% |
| Trade debts | 44 | €30,168 | €2,149 | -€28,019 | -92.9% |
| Suppliers | 440/4 | €30,168 | €2,149 | -€28,019 | -92.9% |
| Taxes, remuneration and social security | 45 | €25,647 | €53,291 | +€27,644 | +107.8% |
| Taxes | 450/3 | €23,887 | €29,137 | +€5,249 | +22.0% |
| Remuneration and social security | 454/9 | €1,760 | €24,155 | +€22,395 | +1272.4% |
| Other amounts payable | 47/48 | €7,000 | - | -€7,000 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €207,212 | +€207,212 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €713 | +€713 | |
| Other operating charges | 640/8 | - | €144 | +€144 | |
| Gross operating margin | 9900 | €44,309 | €20,102 | -€24,207 | -54.6% |
| Operating profit (loss) | 9901 | €44,309 | €19,245 | -€25,064 | -56.6% |
| Financial income | 75/76B | €312 | €400 | +€88 | +28.3% |
| Recurring financial income | 75 | €312 | €400 | +€88 | +28.3% |
| Financial charges | 65/66B | €594 | €605 | +€11 | +1.8% |
| Recurring financial charges | 65 | €594 | €605 | +€11 | +1.8% |
| Non-recurring financial charges | 66B | -€0 | - | +€0 | |
| Profit (loss) for the period before taxes | 9903 | €44,027 | €19,040 | -€24,987 | -56.8% |
| Income taxes | 67/77 | €9,470 | €6,056 | -€3,414 | -36.1% |
| Profit (loss) for the period | 9904 | €34,557 | €12,984 | -€21,573 | -62.4% |
| Profit (loss) for the period to be appropriated | 9905 | €34,557 | €12,984 | -€21,573 | -62.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2021 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.