POKE BOX: 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.
POKE BOX
Largest movements
- Cash +€11,570
up €11,570 (+193%), from €5,984 to €17,554
mainly Trade debts (+€12,437) and Net result for the year (+€6,635)
- Receivables within one year +€3,988
up €3,988 (+74.6%), from €5,342 to €9,330
of which Other amounts receivable: +€3,908
- Tangible fixed assets +€2,086
up €2,086 (+13.3%), from €15,636 to €17,722
of which Other tangible fixed assets: +€3,242
- Deferred charges and accrued income -€578
no longer reported in 2023 (was €578)
- Trade debts +€12,437
up €12,437 (+200%), from €6,223 to €18,660
- Other debts -€6,659
down €6,659 (-36.3%), from €18,362 to €11,703
- Profit (loss) carried forward +€6,635
up €6,635, from -€4,274 to €2,360
- Tax, wage and social debts +€4,653
up €4,653 (+89.0%), from €5,229 to €9,882
of which Remuneration and social security: +€4,671
- Gross operating margin +€72,264
up €72,264 (+129%), from €55,845 to €128,109
- Staff costs +€58,274
up €58,274 (+106%), from €55,145 to €113,418
- Other operating charges +€1,323
up €1,323 (+256%), from €517 to €1,840
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
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 | €27,540 | €44,606 | +€17,066 | +62.0% |
| Fixed assets | 21/28 | €15,636 | €17,722 | +€2,086 | +13.3% |
| Tangible fixed assets | 22/27 | €15,636 | €17,722 | +€2,086 | +13.3% |
| Plant, machinery and equipment | 23 | - | €1,727 | +€1,727 | |
| Furniture and vehicles | 24 | €14,266 | €11,383 | -€2,883 | -20.2% |
| Other tangible fixed assets | 26 | €1,370 | €4,612 | +€3,242 | +237% |
| Current assets | 29/58 | €11,904 | €26,884 | +€14,980 | +126% |
| Amounts receivable within one year | 40/41 | €5,342 | €9,330 | +€3,988 | +74.6% |
| Trade receivables | 40 | - | €79 | +€79 | |
| Other amounts receivable | 41 | €5,342 | €9,251 | +€3,908 | +73.2% |
| Cash at bank and in hand | 54/58 | €5,984 | €17,554 | +€11,570 | +193% |
| Deferred charges and accrued income | 490/1 | €578 | - | -€578 | |
| Total equity and liabilities | 10/49 | €27,540 | €44,606 | +€17,066 | +62.0% |
| Equity | 10/15 | -€2,274 | €4,360 | +€6,635 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,274 | €2,360 | +€6,635 | |
| Amounts payable | 17/49 | €29,814 | €40,245 | +€10,431 | +35.0% |
| Amounts payable within one year | 42/48 | €29,814 | €40,245 | +€10,431 | +35.0% |
| Trade debts | 44 | €6,223 | €18,660 | +€12,437 | +200% |
| Suppliers | 440/4 | €6,223 | €18,660 | +€12,437 | +200% |
| Taxes, remuneration and social security | 45 | €5,229 | €9,882 | +€4,653 | +89.0% |
| Taxes | 450/3 | €929 | €911 | -€18 | -1.9% |
| Remuneration and social security | 454/9 | €4,300 | €8,971 | +€4,671 | +109% |
| Other amounts payable | 47/48 | €18,362 | €11,703 | -€6,659 | -36.3% |
| Remuneration, social security and pensions | 62 | €55,145 | €113,418 | +€58,274 | +106% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,250 | €5,091 | +€841 | +19.8% |
| Other operating charges | 640/8 | €517 | €1,840 | +€1,323 | +256% |
| Gross operating margin | 9900 | €55,845 | €128,109 | +€72,264 | +129% |
| Operating profit (loss) | 9901 | -€4,067 | €7,760 | +€11,827 | |
| Financial income | 75/76B | €3 | €32 | +€29 | +954% |
| Recurring financial income | 75 | €3 | €32 | +€29 | +954% |
| Financial charges | 65/66B | €210 | €216 | +€6 | +2.9% |
| Recurring financial charges | 65 | €210 | €216 | +€6 | +2.9% |
| Profit (loss) for the period before taxes | 9903 | -€4,274 | €7,575 | +€11,850 | |
| Income taxes | 67/77 | - | €941 | +€941 | |
| Profit (loss) for the period | 9904 | -€4,274 | €6,635 | +€10,909 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,274 | €6,635 | +€10,909 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.