P5 PRODUCTION: 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.
P5 PRODUCTION
Largest movements
- Receivables within one year +€38,318
up €38,318 (+106%), from €36,230 to €74,548
of which Trade receivables: +€38,620
- Tangible fixed assets -€7,938
down €7,938 (-4.4%), from €181,614 to €173,676
- Other debts +€34,179
up €34,179 (+24.8%), from €137,671 to €171,850
- Trade debts -€3,546
no longer reported in 2023 (was €3,546)
- Turnover -€124,870
no longer reported in 2023 (was €124,870)
- Purchases and services -€107,743
no longer reported in 2023 (was €107,743)
- Gross operating margin -€5,614
down €5,614 (-32.8%), from €17,126 to €11,512
- Taxes -€1,701
down €1,701 (-41.9%), from €4,064 to €2,363
- Other operating charges -€1,555
down €1,555 (-51.5%), from €3,021 to €1,466
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €217,844 | €248,223 | +€30,379 | +13.9% |
| Fixed assets | 21/28 | €181,614 | €173,676 | -€7,938 | -4.4% |
| Tangible fixed assets | 22/27 | €181,614 | €173,676 | -€7,938 | -4.4% |
| Land and buildings | 22 | €160,037 | €157,886 | -€2,152 | -1.3% |
| Plant, machinery and equipment | 23 | €13,089 | €9,817 | -€3,272 | -25.0% |
| Furniture and vehicles | 24 | €8,487 | €5,973 | -€2,514 | -29.6% |
| Current assets | 29/58 | €36,230 | €74,548 | +€38,318 | +106% |
| Amounts receivable within one year | 40/41 | €36,230 | €74,548 | +€38,318 | +106% |
| Trade receivables | 40 | €35,500 | €74,120 | +€38,620 | +109% |
| Other amounts receivable | 41 | €730 | €427 | -€303 | -41.4% |
| Total equity and liabilities | 10/49 | €217,844 | €248,223 | +€30,379 | +13.9% |
| Equity | 10/15 | €38,457 | €38,202 | -€255 | -0.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Revaluation surpluses | 12 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€80,143 | -€80,398 | -€255 | -0.3% |
| Amounts payable | 17/49 | €179,387 | €210,021 | +€30,634 | +17.1% |
| Amounts payable within one year | 42/48 | €179,387 | €210,021 | +€30,634 | +17.1% |
| Trade debts | 44 | €3,546 | - | -€3,546 | |
| Suppliers | 440/4 | €3,546 | - | -€3,546 | |
| Taxes, remuneration and social security | 45 | €38,171 | €38,171 | = | 0.0% |
| Taxes | 450/3 | €38,171 | €38,171 | = | 0.0% |
| Other amounts payable | 47/48 | €137,671 | €171,850 | +€34,179 | +24.8% |
| Turnover | 70 | €124,870 | - | -€124,870 | |
| Goods, raw materials, services and sundry goods | 60/61 | €107,743 | - | -€107,743 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,820 | €7,938 | -€882 | -10.0% |
| Other operating charges | 640/8 | €3,021 | €1,466 | -€1,555 | -51.5% |
| Non-recurring operating charges | 66A | €39,868 | - | -€39,868 | |
| Gross operating margin | 9900 | €17,126 | €11,512 | -€5,614 | -32.8% |
| Operating profit (loss) | 9901 | -€34,583 | €2,108 | +€36,691 | |
| Profit (loss) for the period before taxes | 9903 | -€34,583 | €2,108 | +€36,691 | |
| Income taxes | 67/77 | €4,064 | €2,363 | -€1,701 | -41.9% |
| Profit (loss) for the period | 9904 | -€38,647 | -€255 | +€38,392 | +99.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€38,647 | -€255 | +€38,392 | +99.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2022 and 30 September 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.