Poka Yoke: what changed
Poka Yoke
Largest movements
- Receivables after one year +€330,110
up €330,110 (+225%), from €146,807 to €476,917
- Receivables within one year -€64,446
down €64,446 (-75.6%), from €85,228 to €20,782
of which Trade receivables: -€71,601
- Profit (loss) carried forward +€202,224
up €202,224 (+105%), from €192,593 to €394,817
- Other debts +€57,315
new in 2023: €57,315
- Trade debts +€6,091
up €6,091 (+29.1%), from €20,916 to €27,007
- Gross operating margin +€232,698
up €232,698 (+987%), from €23,570 to €256,268
- Other operating charges +€52,814
new in 2023: €52,814
- Taxes -€37,312
no longer reported in 2023 (was €37,312)
- Financial charges -€3,474
down €3,474 (-73.9%), from €4,704 to €1,230
Change in the result, 2022 to 2023
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts. So the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €232,035 | €497,699 | +€265,664 | +114% |
| Current assets | 29/58 | €232,035 | €497,699 | +€265,664 | +114% |
| Amounts receivable after more than one year | 29 | €146,807 | €476,917 | +€330,110 | +225% |
| Other amounts receivable | 291 | €146,807 | €476,917 | +€330,110 | +225% |
| Amounts receivable within one year | 40/41 | €85,228 | €20,782 | -€64,446 | -75.6% |
| Trade receivables | 40 | €85,228 | €13,627 | -€71,601 | -84.0% |
| Other amounts receivable | 41 | - | €7,155 | +€7,155 | |
| Total equity and liabilities | 10/49 | €232,035 | €497,699 | +€265,664 | +114% |
| Equity | 10/15 | €206,120 | €408,344 | +€202,224 | +98.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €3,527 | €3,527 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,527 | €3,527 | = | 0.0% |
| Other | 1319 | €3,527 | €3,527 | = | 0.0% |
| Profit (loss) carried forward | 14 | €192,593 | €394,817 | +€202,224 | +105% |
| Amounts payable | 17/49 | €25,915 | €89,355 | +€63,440 | +245% |
| Amounts payable within one year | 42/48 | €25,915 | €89,355 | +€63,440 | +245% |
| Financial debts | 43 | €4,999 | €5,033 | +€34 | +0.7% |
| Credit institutions | 430/8 | €4,999 | €5,033 | +€34 | +0.7% |
| Trade debts | 44 | €20,916 | €27,007 | +€6,091 | +29.1% |
| Suppliers | 440/4 | €20,916 | €27,007 | +€6,091 | +29.1% |
| Other amounts payable | 47/48 | - | €57,315 | +€57,315 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,336 | - | -€2,336 | |
| Other operating charges | 640/8 | - | €52,814 | +€52,814 | |
| Gross operating margin | 9900 | €23,570 | €256,268 | +€232,698 | +987% |
| Operating profit (loss) | 9901 | €21,234 | €203,454 | +€182,220 | +858% |
| Financial charges | 65/66B | €4,704 | €1,230 | -€3,474 | -73.9% |
| Recurring financial charges | 65 | €4,704 | €1,230 | -€3,474 | -73.9% |
| Profit (loss) for the period before taxes | 9903 | €16,530 | €202,224 | +€185,694 | +1,123% |
| Income taxes | 67/77 | €37,312 | - | -€37,312 | |
| Profit (loss) for the period | 9904 | -€20,782 | €202,224 | +€223,006 | |
| Profit (loss) for the period to be appropriated | 9905 | -€20,782 | €202,224 | +€223,006 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.