PARK B: 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.
PARK B
Largest movements
- Receivables within one year -€4,513
down €4,513 (-74.7%), from €6,042 to €1,529
of which Trade receivables: -€4,981
- Cash +€1,630
up €1,630 (+1480.0%), from €110 to €1,740
mainly Other debts (+€11,584) and Receivables within one year (+€4,513)
- Tangible fixed assets +€1,394
up €1,394 (+47.3%), from €2,947 to €4,342
of which Plant, machinery and equipment: +€2,493
- Other debts +€11,584
up €11,584 (+37.4%), from €30,965 to €42,549
- Profit (loss) carried forward -€7,519
down €7,519 (-23.9%), from -€31,494 to -€39,013
- Trade debts -€5,554
down €5,554 (-90.0%), from €6,169 to €616
- Depreciation -€5,775
down €5,775 (-73.3%), from €7,879 to €2,104
- Financial charges +€772
up €772 (+132.2%), from €583 to €1,355
- Gross operating margin -€354
down €354 (-9.5%), from -€3,706 to -€4,060
- Other operating charges -€249
no longer reported in 2023 (was €249)
- Taxes -€59
no longer reported in 2023 (was €59)
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 | €9,199 | €7,711 | -€1,488 | -16.2% |
| Fixed assets | 21/28 | €3,047 | €4,442 | +€1,394 | +45.8% |
| Tangible fixed assets | 22/27 | €2,947 | €4,342 | +€1,394 | +47.3% |
| Plant, machinery and equipment | 23 | €751 | €3,244 | +€2,493 | +331.9% |
| Furniture and vehicles | 24 | €2,196 | €1,098 | -€1,098 | -50.0% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €6,152 | €3,269 | -€2,883 | -46.9% |
| Amounts receivable within one year | 40/41 | €6,042 | €1,529 | -€4,513 | -74.7% |
| Trade receivables | 40 | €5,895 | €915 | -€4,981 | -84.5% |
| Other amounts receivable | 41 | €146 | €615 | +€468 | +319.7% |
| Cash at bank and in hand | 54/58 | €110 | €1,740 | +€1,630 | +1480.0% |
| Total equity and liabilities | 10/49 | €9,199 | €7,711 | -€1,488 | -16.2% |
| Equity | 10/15 | -€27,994 | -€35,513 | -€7,519 | -26.9% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Outside capital | 11 | €3,500 | - | -€3,500 | |
| Other | 1109/19 | €3,500 | - | -€3,500 | |
| Profit (loss) carried forward | 14 | -€31,494 | -€39,013 | -€7,519 | -23.9% |
| Amounts payable | 17/49 | €37,193 | €43,224 | +€6,030 | +16.2% |
| Amounts payable within one year | 42/48 | €37,193 | €43,224 | +€6,030 | +16.2% |
| Trade debts | 44 | €6,169 | €616 | -€5,554 | -90.0% |
| Suppliers | 440/4 | €6,169 | €616 | -€5,554 | -90.0% |
| Taxes, remuneration and social security | 45 | €59 | €59 | = | 0.0% |
| Taxes | 450/3 | €59 | €59 | = | 0.0% |
| Other amounts payable | 47/48 | €30,965 | €42,549 | +€11,584 | +37.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,879 | €2,104 | -€5,775 | -73.3% |
| Other operating charges | 640/8 | €249 | - | -€249 | |
| Gross operating margin | 9900 | -€3,706 | -€4,060 | -€354 | -9.5% |
| Operating profit (loss) | 9901 | -€11,834 | -€6,164 | +€5,670 | +47.9% |
| Financial charges | 65/66B | €583 | €1,355 | +€772 | +132.2% |
| Recurring financial charges | 65 | €583 | €1,355 | +€772 | +132.2% |
| Profit (loss) for the period before taxes | 9903 | -€12,417 | -€7,519 | +€4,899 | +39.4% |
| Income taxes | 67/77 | €59 | - | -€59 | |
| Profit (loss) for the period | 9904 | -€12,477 | -€7,519 | +€4,958 | +39.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,477 | -€7,519 | +€4,958 | +39.7% |
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 4 October 2026 via checked.be.