PROMO CELLES: 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.
What changed
PROMO CELLES
NACE 68.121, Development of residential building projects
financial year 2023 compared with 2022filed annual accounts (NBB)
Net result for the year
-€24,479
2022 · -€78,349+€53,870
Equity
-€862
2022 · €23,617-€24,479
Cash
€173
2022 · €346-€173
Balance sheet total
€774,823
2022 · €779,477-€4,654
Largest movements
Assets
- Receivables within one year -€90,233
no longer reported in 2023 (was €90,233)
of which Other amounts receivable: -€85,877
- Tangible fixed assets +€88,799
up €88,799 (+19.0%), from €466,663 to €555,462
of which Leasing and similar rights: +€88,800
Equity and liabilities
- Debts after one year +€77,521
up €77,521 (+14.4%), from €537,035 to €614,556
- Trade debts -€41,126
no longer reported in 2023 (was €41,126)
- Tax, wage and social debts -€38,961
no longer reported in 2023 (was €38,961)
of which Taxes: -€37,832
- Accrued charges and deferred income +€26,747
new in 2023: €26,747
- Profit (loss) carried forward -€24,479
down €24,479 (-83.8%), from -€29,208 to -€53,686
Income statement
- Purchases and services +€81,391
new in 2023: €81,391
- Turnover +€58,027
new in 2023: €58,027
- Gross operating margin -€47,387
down €47,387, from €28,156 to -€19,231
- Staff costs -€44,749
no longer reported in 2023 (was €44,749)
- Depreciation -€30,208
no longer reported in 2023 (was €30,208)
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.
Result 2022
-€78,349
Gross operating margin
-€47,387
Staff costs
+€44,749
Depreciation
+€30,208
Write-downs
-€1
Other operating charges
+€10,316
Other operating items
+€2,238
Financial income
-€3,542
Financial charges
+€16,220
Taxes
+€1,069
Result 2023
-€24,479
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€10,805
Investment
-€88,499
Financing
+€77,521
Cash 2022
€346
From operations (derived)
+€10,805
Net result for the year
-€24,479
Receivables within one year
+€90,233
Deferred charges and accrued income
+€2,747
Trade debts
-€41,126
Tax, wage and social debts
-€38,961
Other debts
-€4,356
Accrued charges and deferred income
+€26,747
Investment (derived)
-€88,499
Investment in fixed assets (net)
-€88,499
Financing
+€77,521
Debts after one year
+€77,521
Cash 2023
€173
brings cash intakes cash out
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €779,477 | €774,823 | -€4,654 | -0.6% |
| Fixed assets | 21/28 | €466,963 | €555,462 | +€88,499 | +19.0% |
| Tangible fixed assets | 22/27 | €466,663 | €555,462 | +€88,799 | +19.0% |
| Land and buildings | 22 | €446,314 | €446,313 | -€1 | 0.0% |
| Plant, machinery and equipment | 23 | €18,566 | €18,566 | = | 0.0% |
| Furniture and vehicles | 24 | €1,783 | €1,783 | = | 0.0% |
| Leasing and similar rights | 25 | - | €88,800 | +€88,800 | |
| Financial fixed assets | 28 | €300 | - | -€300 | |
| Current assets | 29/58 | €312,514 | €219,360 | -€93,153 | -29.8% |
| Stocks and contracts in progress | 3 | €219,188 | €219,188 | = | 0.0% |
| Stocks | 30/36 | €219,188 | €219,188 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €90,233 | - | -€90,233 | |
| Trade receivables | 40 | €4,356 | - | -€4,356 | |
| Other amounts receivable | 41 | €85,877 | - | -€85,877 | |
| Cash at bank and in hand | 54/58 | €346 | €173 | -€173 | -50.0% |
| Deferred charges and accrued income | 490/1 | €2,747 | - | -€2,747 | |
| Total equity and liabilities | 10/49 | €779,477 | €774,823 | -€4,654 | -0.6% |
| Equity | 10/15 | €23,617 | -€862 | -€24,479 | |
| Contributions | 10/11 | €7,605 | €7,605 | = | 0.0% |
| Reserves | 13 | €45,219 | €45,219 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €43,219 | €43,219 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,208 | -€53,686 | -€24,479 | -83.8% |
| Amounts payable | 17/49 | €755,860 | €775,684 | +€19,825 | +2.6% |
| Amounts payable after more than one year | 17 | €537,035 | €614,556 | +€77,521 | +14.4% |
| Financial debts | 170/4 | €537,035 | €614,556 | +€77,521 | +14.4% |
| Amounts payable within one year | 42/48 | €218,825 | €134,382 | -€84,443 | -38.6% |
| Current portion of amounts payable after more than one year | 42 | €38,783 | €38,783 | = | 0.0% |
| Financial debts | 43 | €95,599 | €95,599 | = | 0.0% |
| Credit institutions | 430/8 | €95,599 | €95,599 | = | 0.0% |
| Trade debts | 44 | €41,126 | - | -€41,126 | |
| Suppliers | 440/4 | €41,126 | - | -€41,126 | |
| Taxes, remuneration and social security | 45 | €38,961 | - | -€38,961 | |
| Taxes | 450/3 | €37,832 | - | -€37,832 | |
| Remuneration and social security | 454/9 | €1,129 | - | -€1,129 | |
| Other amounts payable | 47/48 | €4,356 | - | -€4,356 | |
| Accrued charges and deferred income | 492/3 | - | €26,747 | +€26,747 | |
| Turnover | 70 | - | €58,027 | +€58,027 | |
| Non-recurring operating income | 76A | €17,647 | - | -€17,647 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €81,391 | +€81,391 | |
| Remuneration, social security and pensions | 62 | €44,749 | - | -€44,749 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,208 | - | -€30,208 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1 | +€1 | |
| Other operating charges | 640/8 | €10,433 | €117 | -€10,316 | -98.9% |
| Non-recurring operating charges | 66A | €2,238 | - | -€2,238 | |
| Gross operating margin | 9900 | €28,156 | -€19,231 | -€47,387 | |
| Operating profit (loss) | 9901 | -€59,472 | -€19,349 | +€40,123 | +67.5% |
| Financial income | 75/76B | €3,542 | - | -€3,542 | |
| Recurring financial income | 75 | €3,542 | - | -€3,542 | |
| Financial charges | 65/66B | €21,349 | €5,130 | -€16,220 | -76.0% |
| Recurring financial charges | 65 | €21,349 | €5,130 | -€16,220 | -76.0% |
| Profit (loss) for the period before taxes | 9903 | -€77,279 | -€24,479 | +€52,801 | +68.3% |
| Income taxes | 67/77 | €1,069 | - | -€1,069 | |
| Profit (loss) for the period | 9904 | -€78,349 | -€24,479 | +€53,870 | +68.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€78,349 | -€24,479 | +€53,870 | +68.8% |
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 19 October 2026 via checked.be.