POINT BE: 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.
POINT BE
Largest movements
- Receivables within one year +€27,474
up €27,474 (+278.1%), from €9,879 to €37,353
of which Trade receivables: +€25,127
- Cash -€8,946
down €8,946 (-36.2%), from €24,699 to €15,753
mainly Receivables within one year (-€27,474) and Debts after one year (-€4,380)
- Tangible fixed assets -€2,236
down €2,236 (-5.6%), from €40,169 to €37,932
- Advances received +€10,916
up €10,916 (+921.8%), from €1,184 to €12,100
- Trade debts +€5,750
up €5,750 (+177.1%), from €3,246 to €8,997
- Debts after one year -€4,380
down €4,380 (-12.5%), from €34,963 to €30,584
- Profit (loss) carried forward +€2,125
up €2,125 (+7.6%), from -€27,801 to -€25,676
- Tax, wage and social debts +€2,074
up €2,074 (+95.8%), from €2,164 to €4,239
- Gross operating margin +€437
up €437 (+4.7%), from €9,350 to €9,786
- Other operating charges +€345
up €345 (+23.3%), from €1,484 to €1,830
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 | €87,164 | €103,426 | +€16,262 | +18.7% |
| Fixed assets | 21/28 | €52,132 | €49,766 | -€2,366 | -4.5% |
| Tangible fixed assets | 22/27 | €40,169 | €37,932 | -€2,236 | -5.6% |
| Land and buildings | 22 | €40,169 | €37,932 | -€2,236 | -5.6% |
| Financial fixed assets | 28 | €11,964 | €11,834 | -€130 | -1.1% |
| Current assets | 29/58 | €35,032 | €53,660 | +€18,628 | +53.2% |
| Amounts receivable within one year | 40/41 | €9,879 | €37,353 | +€27,474 | +278.1% |
| Trade receivables | 40 | €9,857 | €34,984 | +€25,127 | +254.9% |
| Other amounts receivable | 41 | €22 | €2,368 | +€2,346 | +10641.1% |
| Cash at bank and in hand | 54/58 | €24,699 | €15,753 | -€8,946 | -36.2% |
| Deferred charges and accrued income | 490/1 | €454 | €555 | +€101 | +22.2% |
| Total equity and liabilities | 10/49 | €87,164 | €103,426 | +€16,262 | +18.7% |
| Equity | 10/15 | €8,302 | €10,427 | +€2,125 | +25.6% |
| Contributions | 10/11 | €32,821 | €32,821 | = | 0.0% |
| Reserves | 13 | €3,282 | €3,282 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,282 | €3,282 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,282 | €3,282 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,801 | -€25,676 | +€2,125 | +7.6% |
| Amounts payable | 17/49 | €78,862 | €92,999 | +€14,137 | +17.9% |
| Amounts payable after more than one year | 17 | €34,963 | €30,584 | -€4,380 | -12.5% |
| Financial debts | 170/4 | €34,963 | €30,584 | -€4,380 | -12.5% |
| Amounts payable within one year | 42/48 | €41,405 | €60,795 | +€19,389 | +46.8% |
| Current portion of amounts payable after more than one year | 42 | €4,380 | €4,380 | = | 0.0% |
| Trade debts | 44 | €3,246 | €8,997 | +€5,750 | +177.1% |
| Suppliers | 440/4 | €3,246 | €8,997 | +€5,750 | +177.1% |
| Advances received on contracts in progress | 46 | €1,184 | €12,100 | +€10,916 | +921.8% |
| Taxes, remuneration and social security | 45 | €2,164 | €4,239 | +€2,074 | +95.8% |
| Taxes | 450/3 | €2,164 | €4,239 | +€2,074 | +95.8% |
| Other amounts payable | 47/48 | €30,431 | €31,080 | +€649 | +2.1% |
| Accrued charges and deferred income | 492/3 | €2,493 | €1,620 | -€873 | -35.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,236 | €2,236 | = | 0.0% |
| Other operating charges | 640/8 | €1,484 | €1,830 | +€345 | +23.3% |
| Gross operating margin | 9900 | €9,350 | €9,786 | +€437 | +4.7% |
| Operating profit (loss) | 9901 | €5,629 | €5,721 | +€91 | +1.6% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €3,473 | €3,452 | -€21 | -0.6% |
| Recurring financial charges | 65 | €3,473 | €3,452 | -€21 | -0.6% |
| Profit (loss) for the period before taxes | 9903 | €2,157 | €2,269 | +€112 | +5.2% |
| Income taxes | 67/77 | €117 | €144 | +€26 | +22.5% |
| Profit (loss) for the period | 9904 | €2,039 | €2,125 | +€86 | +4.2% |
| Profit (loss) for the period to be appropriated | 9905 | €2,039 | €2,125 | +€86 | +4.2% |
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 8 October 2026 via checked.be.