POOL & DARTS PLANET: 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.
POOL & DARTS PLANET
Largest movements
- Cash +€5,333
up €5,333 (+99.0%), from €5,388 to €10,721
mainly Trade debts (+€6,291) and Net result for the year (+€2,403)
- Receivables within one year -€1,988
no longer reported in 2023 (was €1,988)
- Tangible fixed assets -€393
down €393 (-10.7%), from €3,670 to €3,277
- Deferred charges and accrued income -€287
no longer reported in 2023 (was €287)
- Other debts -€7,924
down €7,924 (-65.4%), from €12,113 to €4,189
- Trade debts +€6,291
up €6,291 (+176%), from €3,565 to €9,856
- Profit (loss) carried forward +€2,403
up €2,403 (+37.9%), from -€6,346 to -€3,943
- Tax, wage and social debts +€1,610
new in 2023: €1,610
- Accrued charges and deferred income +€287
new in 2023: €287
- Turnover +€86,581
up €86,581 (+171%), from €50,487 to €137,068
- Purchases and services +€76,310
up €76,310 (+136%), from €55,908 to €132,218
- Gross operating margin +€10,271
up €10,271, from -€5,421 to €4,851
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 | €11,332 | €13,998 | +€2,666 | +23.5% |
| Fixed assets | 21/28 | €3,670 | €3,277 | -€393 | -10.7% |
| Tangible fixed assets | 22/27 | €3,670 | €3,277 | -€393 | -10.7% |
| Plant, machinery and equipment | 23 | €3,670 | €3,277 | -€393 | -10.7% |
| Current assets | 29/58 | €7,662 | €10,721 | +€3,059 | +39.9% |
| Amounts receivable within one year | 40/41 | €1,988 | - | -€1,988 | |
| Other amounts receivable | 41 | €1,988 | - | -€1,988 | |
| Cash at bank and in hand | 54/58 | €5,388 | €10,721 | +€5,333 | +99.0% |
| Deferred charges and accrued income | 490/1 | €287 | - | -€287 | |
| Total equity and liabilities | 10/49 | €11,332 | €13,998 | +€2,666 | +23.5% |
| Equity | 10/15 | -€4,346 | -€1,943 | +€2,403 | +55.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Capital | 10 | €2,000 | - | -€2,000 | |
| Issued capital | 100 | €2,000 | - | -€2,000 | |
| Contributions outside capital | 11 | - | €2,000 | +€2,000 | |
| Other | 1109/19 | - | €2,000 | +€2,000 | |
| Profit (loss) carried forward | 14 | -€6,346 | -€3,943 | +€2,403 | +37.9% |
| Amounts payable | 17/49 | €15,678 | €15,941 | +€263 | +1.7% |
| Amounts payable within one year | 42/48 | €15,678 | €15,655 | -€23 | -0.1% |
| Trade debts | 44 | €3,565 | €9,856 | +€6,291 | +176% |
| Suppliers | 440/4 | €3,565 | €9,856 | +€6,291 | +176% |
| Taxes, remuneration and social security | 45 | - | €1,610 | +€1,610 | |
| Taxes | 450/3 | - | €1,610 | +€1,610 | |
| Other amounts payable | 47/48 | €12,113 | €4,189 | -€7,924 | -65.4% |
| Accrued charges and deferred income | 492/3 | - | €287 | +€287 | |
| Turnover | 70 | €50,487 | €137,068 | +€86,581 | +171% |
| Goods, raw materials, services and sundry goods | 60/61 | €55,908 | €132,218 | +€76,310 | +136% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €255 | €393 | +€137 | +53.7% |
| Other operating charges | 640/8 | €653 | €1,475 | +€821 | +126% |
| Gross operating margin | 9900 | -€5,421 | €4,851 | +€10,271 | |
| Operating profit (loss) | 9901 | -€6,329 | €2,983 | +€9,313 | |
| Financial income | 75/76B | - | €601 | +€601 | |
| Recurring financial income | 75 | - | €601 | +€601 | |
| Financial charges | 65/66B | €17 | €330 | +€314 | +1,892% |
| Recurring financial charges | 65 | €17 | €330 | +€314 | +1,892% |
| Profit (loss) for the period before taxes | 9903 | -€6,346 | €3,254 | +€9,600 | |
| Income taxes | 67/77 | - | €851 | +€851 | |
| Profit (loss) for the period | 9904 | -€6,346 | €2,403 | +€8,749 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,346 | €2,403 | +€8,749 |
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 18 October 2026 via checked.be.