OUTSOURCED: 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.
OUTSOURCED
Largest movements
- Deferred charges and accrued income -€11,776
down €11,776 (-89.8%), from €13,108 to €1,332
- Receivables within one year +€8,685
up €8,685 (+54.4%), from €15,970 to €24,655
of which Other amounts receivable: +€8,840
- Tangible fixed assets +€5,867
new in 2023: €5,867
- Cash -€5,844
down €5,844 (-81.3%), from €7,191 to €1,347
mainly Net result for the year (-€111,724) and Receivables within one year (-€8,685)
- Profit (loss) carried forward -€111,724
down €111,724 (-1122.7%), from -€9,951 to -€121,675
- Tax, wage and social debts +€66,335
up €66,335 (+374.7%), from €17,702 to €84,037
of which Taxes: +€43,500
- Trade debts +€43,272
up €43,272 (+246.3%), from €17,567 to €60,838
- Other debts -€951
no longer reported in 2023 (was €951)
- Staff costs +€196,813
up €196,813 (+306.9%), from €64,129 to €260,942
- Gross operating margin +€120,363
up €120,363 (+220.8%), from €54,522 to €174,885
- Other operating charges +€22,222
up €22,222 (+44444.2%), from €50 to €22,272
- Financial charges +€2,704
up €2,704 (+917.8%), from €295 to €2,999
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 | €36,268 | €33,201 | -€3,068 | -8.5% |
| Fixed assets | 21/28 | - | €5,867 | +€5,867 | |
| Tangible fixed assets | 22/27 | - | €5,867 | +€5,867 | |
| Plant, machinery and equipment | 23 | - | €5,867 | +€5,867 | |
| Current assets | 29/58 | €36,268 | €27,333 | -€8,935 | -24.6% |
| Amounts receivable within one year | 40/41 | €15,970 | €24,655 | +€8,685 | +54.4% |
| Trade receivables | 40 | €15,970 | €15,814 | -€155 | -1.0% |
| Other amounts receivable | 41 | - | €8,840 | +€8,840 | |
| Cash at bank and in hand | 54/58 | €7,191 | €1,347 | -€5,844 | -81.3% |
| Deferred charges and accrued income | 490/1 | €13,108 | €1,332 | -€11,776 | -89.8% |
| Total equity and liabilities | 10/49 | €36,268 | €33,201 | -€3,068 | -8.5% |
| Equity | 10/15 | €49 | -€111,675 | -€111,724 | |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,951 | -€121,675 | -€111,724 | -1122.7% |
| Amounts payable | 17/49 | €36,220 | €144,876 | +€108,656 | +300.0% |
| Amounts payable within one year | 42/48 | €36,220 | €144,876 | +€108,656 | +300.0% |
| Trade debts | 44 | €17,567 | €60,838 | +€43,272 | +246.3% |
| Suppliers | 440/4 | €17,567 | €60,838 | +€43,272 | +246.3% |
| Taxes, remuneration and social security | 45 | €17,702 | €84,037 | +€66,335 | +374.7% |
| Taxes | 450/3 | €8,908 | €52,408 | +€43,500 | +488.3% |
| Remuneration and social security | 454/9 | €8,794 | €31,629 | +€22,835 | +259.7% |
| Other amounts payable | 47/48 | €951 | - | -€951 | |
| Remuneration, social security and pensions | 62 | €64,129 | €260,942 | +€196,813 | +306.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €648 | +€648 | |
| Other operating charges | 640/8 | €50 | €22,272 | +€22,222 | +44444.2% |
| Gross operating margin | 9900 | €54,522 | €174,885 | +€120,363 | +220.8% |
| Operating profit (loss) | 9901 | -€9,658 | -€108,978 | -€99,320 | -1028.4% |
| Financial income | 75/76B | €1 | €252 | +€252 | +28580.7% |
| Recurring financial income | 75 | €1 | €252 | +€252 | +28580.7% |
| Financial charges | 65/66B | €295 | €2,999 | +€2,704 | +917.8% |
| Recurring financial charges | 65 | €295 | €2,999 | +€2,704 | +917.8% |
| Profit (loss) for the period before taxes | 9903 | -€9,951 | -€111,724 | -€101,773 | -1022.7% |
| Profit (loss) for the period | 9904 | -€9,951 | -€111,724 | -€101,773 | -1022.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,951 | -€111,724 | -€101,773 | -1022.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2022 and 30 September 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.