OSTAR: 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.
OSTAR
Largest movements
- Receivables within one year -€4,680
down €4,680 (-79.0%), from €5,926 to €1,246
of which Trade receivables: -€3,208
- Cash -€4,087
no longer reported in 2023 (was €4,087)
mainly Tax, wage and social debts (-€9,000) and Trade debts (-€2,197)
- Tax, wage and social debts -€9,000
no longer reported in 2023 (was €9,000)
- Profit (loss) carried forward +€2,430
up €2,430, from -€2,184 to €246
- Trade debts -€2,197
no longer reported in 2023 (was €2,197)
- Gross operating margin +€10,532
up €10,532, from -€8,102 to €2,430
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 | €10,013 | €1,246 | -€8,767 | -87.6% |
| Current assets | 29/58 | €10,013 | €1,246 | -€8,767 | -87.6% |
| Amounts receivable within one year | 40/41 | €5,926 | €1,246 | -€4,680 | -79.0% |
| Trade receivables | 40 | €3,208 | - | -€3,208 | |
| Other amounts receivable | 41 | €2,719 | €1,246 | -€1,472 | -54.2% |
| Cash at bank and in hand | 54/58 | €4,087 | - | -€4,087 | |
| Total equity and liabilities | 10/49 | €10,013 | €1,246 | -€8,767 | -87.6% |
| Equity | 10/15 | -€1,184 | €1,246 | +€2,430 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,184 | €246 | +€2,430 | |
| Amounts payable | 17/49 | €11,197 | - | -€11,197 | |
| Amounts payable within one year | 42/48 | €11,197 | - | -€11,197 | |
| Trade debts | 44 | €2,197 | - | -€2,197 | |
| Suppliers | 440/4 | €2,197 | - | -€2,197 | |
| Taxes, remuneration and social security | 45 | €9,000 | - | -€9,000 | |
| Remuneration and social security | 454/9 | €9,000 | - | -€9,000 | |
| Gross operating margin | 9900 | -€8,102 | €2,430 | +€10,532 | |
| Operating profit (loss) | 9901 | -€8,102 | €2,430 | +€10,532 | |
| Profit (loss) for the period before taxes | 9903 | -€8,102 | €2,430 | +€10,532 | |
| Profit (loss) for the period | 9904 | -€8,102 | €2,430 | +€10,532 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,102 | €2,430 | +€10,532 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.