PER-PLEX: 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.
PER-PLEX
Largest movements
- Financial fixed assets -€939
down €939 (-82.4%), from €1,139 to €200
- Receivables within one year +€600
up €600 (+18.0%), from €3,330 to €3,930
- Short-term financial debts +€5,412
up €5,412 (+81.2%), from €6,667 to €12,079
- Trade debts -€3,550
down €3,550 (-42.5%), from €8,352 to €4,802
- Profit (loss) carried forward -€3,069
down €3,069 (-1.6%), from -€193,718 to -€196,787
- Tax, wage and social debts +€625
up €625 (+5.5%), from €11,461 to €12,086
- Other debts +€243
up €243 (+0.2%), from €149,287 to €149,530
- Purchases and services -€66,528
no longer reported in 2023 (was €66,528)
- Turnover -€39,611
no longer reported in 2023 (was €39,611)
- Gross operating margin +€20,283
up €20,283 (+96.0%), from -€21,131 to -€848
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
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 | €4,679 | €4,340 | -€339 | -7.2% |
| Fixed assets | 21/28 | €1,139 | €200 | -€939 | -82.4% |
| Financial fixed assets | 28 | €1,139 | €200 | -€939 | -82.4% |
| Current assets | 29/58 | €3,540 | €4,140 | +€600 | +16.9% |
| Amounts receivable within one year | 40/41 | €3,330 | €3,930 | +€600 | +18.0% |
| Trade receivables | 40 | €3,330 | €3,930 | +€600 | +18.0% |
| Deferred charges and accrued income | 490/1 | €210 | €210 | = | 0.0% |
| Total equity and liabilities | 10/49 | €4,679 | €4,340 | -€339 | -7.2% |
| Equity | 10/15 | -€175,118 | -€178,187 | -€3,069 | -1.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€193,718 | -€196,787 | -€3,069 | -1.6% |
| Amounts payable | 17/49 | €179,797 | €182,527 | +€2,730 | +1.5% |
| Amounts payable within one year | 42/48 | €179,797 | €182,527 | +€2,730 | +1.5% |
| Financial debts | 43 | €6,667 | €12,079 | +€5,412 | +81.2% |
| Credit institutions | 430/8 | €6,667 | €12,079 | +€5,412 | +81.2% |
| Trade debts | 44 | €8,352 | €4,802 | -€3,550 | -42.5% |
| Suppliers | 440/4 | €8,352 | €4,802 | -€3,550 | -42.5% |
| Advances received on contracts in progress | 46 | €4,030 | €4,030 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €11,461 | €12,086 | +€625 | +5.5% |
| Taxes | 450/3 | €11,461 | €12,086 | +€625 | +5.5% |
| Other amounts payable | 47/48 | €149,287 | €149,530 | +€243 | +0.2% |
| Turnover | 70 | €39,611 | - | -€39,611 | |
| Goods, raw materials, services and sundry goods | 60/61 | €66,528 | - | -€66,528 | |
| Other operating charges | 640/8 | €883 | €778 | -€105 | -11.9% |
| Gross operating margin | 9900 | -€21,131 | -€848 | +€20,283 | +96.0% |
| Operating profit (loss) | 9901 | -€22,014 | -€1,626 | +€20,388 | +92.6% |
| Financial charges | 65/66B | €1,467 | €1,443 | -€24 | -1.6% |
| Recurring financial charges | 65 | €1,467 | €1,443 | -€24 | -1.6% |
| Profit (loss) for the period before taxes | 9903 | -€23,481 | -€3,069 | +€20,412 | +86.9% |
| Income taxes | 67/77 | €146 | - | -€146 | |
| Profit (loss) for the period | 9904 | -€23,627 | -€3,069 | +€20,558 | +87.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,627 | -€3,069 | +€20,558 | +87.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2022 and 30 June 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.