POSTMAN: 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.
POSTMAN
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Contributions +€6,200
new in 2023: €6,200
- Reserves -€6,200
down €6,200 (-95.5%), from €6,491 to €291
- Profit (loss) carried forward -€322
down €322 (-32.2%), from -€999 to -€1,321
- Debts +€322
up €322 (+1.6%), from €19,917 to €20,239
of which Accrued charges and deferred income: +€6,094
- Gross operating margin -€67
no longer reported in 2023 (was €67)
From the 2021 result to the 2023 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Derived cash bridge
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2021 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €25,410 | €25,410 | = | 0.0% |
| Current assets | 29/58 | €25,410 | €25,410 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €25,294 | €25,294 | = | 0.0% |
| Trade receivables | 40 | - | €24,421 | +€24,421 | |
| Other amounts receivable | 41 | - | €874 | +€874 | |
| Cash at bank and in hand | 54/58 | €115 | €115 | = | 0.0% |
| Total equity and liabilities | 10/49 | €25,410 | €25,410 | = | 0.0% |
| Equity | 10/15 | €5,492 | €5,171 | -€322 | -5.9% |
| Contributions | 10/11 | - | €6,200 | +€6,200 | |
| Reserves | 13 | €6,491 | €291 | -€6,200 | -95.5% |
| Distributable reserves | 133 | - | €291 | +€291 | |
| Profit (loss) carried forward | 14 | -€999 | -€1,321 | -€322 | -32.2% |
| Amounts payable | 17/49 | €19,917 | €20,239 | +€322 | +1.6% |
| Amounts payable within one year | 42/48 | €13,823 | €14,145 | +€322 | +2.3% |
| Trade debts | 44 | €3,740 | €4,062 | +€322 | +8.6% |
| Suppliers | 440/4 | - | €4,062 | +€4,062 | |
| Other amounts payable | 47/48 | - | €10,083 | +€10,083 | |
| Accrued charges and deferred income | 492/3 | - | €6,094 | +€6,094 | |
| Gross operating margin | 9900 | €67 | - | -€67 | |
| Operating profit (loss) | 9901 | -€133 | - | +€133 | |
| Recurring financial charges | 65 | €64 | - | -€64 | |
| Profit (loss) for the period before taxes | 9903 | -€197 | - | +€197 | |
| Profit (loss) for the period | 9904 | -€197 | - | +€197 | |
| Profit (loss) for the period to be appropriated | 9905 | -€197 | - | +€197 |
Source: filed annual accounts (NBB), financial years ended 30 June 2021 and 30 June 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.