PUNTO Y COMA: 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.
PUNTO Y COMA
Largest movements
- Stocks and contracts +€101,782
up €101,782 (+76.2%), from €133,500 to €235,282
- Receivables within one year -€33,521
down €33,521 (-22.6%), from €148,002 to €114,481
of which Trade receivables: -€31,537
- Trade debts +€109,843
up €109,843 (+1,243%), from €8,838 to €118,681
- Other debts -€41,971
down €41,971 (-20.5%), from €204,435 to €162,464
- Profit (loss) carried forward -€8,833
down €8,833 (-49.0%), from €18,016 to €9,183
- Tax, wage and social debts +€7,751
up €7,751 (+134%), from €5,769 to €13,520
of which Taxes: +€7,397
- Gross operating margin +€18,516
up €18,516, from -€3,189 to €15,328
- Staff costs +€9,043
up €9,043 (+115%), from €7,837 to €16,880
- Depreciation +€1,427
up €1,427 (+87.2%), from €1,637 to €3,063
- Other operating charges -€760
down €760 (-41.9%), from €1,814 to €1,053
- Financial charges -€619
down €619 (-16.4%), from €3,783 to €3,164
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 | €296,302 | €361,620 | +€65,318 | +22.0% |
| Fixed assets | 21/28 | €13,746 | €10,682 | -€3,063 | -22.3% |
| Tangible fixed assets | 22/27 | €13,680 | €10,617 | -€3,063 | -22.4% |
| Furniture and vehicles | 24 | €13,680 | €10,617 | -€3,063 | -22.4% |
| Financial fixed assets | 28 | €66 | €66 | = | 0.0% |
| Current assets | 29/58 | €282,556 | €350,938 | +€68,382 | +24.2% |
| Stocks and contracts in progress | 3 | €133,500 | €235,282 | +€101,782 | +76.2% |
| Stocks | 30/36 | €133,500 | €235,282 | +€101,782 | +76.2% |
| Amounts receivable within one year | 40/41 | €148,002 | €114,481 | -€33,521 | -22.6% |
| Trade receivables | 40 | €143,961 | €112,424 | -€31,537 | -21.9% |
| Other amounts receivable | 41 | €4,041 | €2,057 | -€1,984 | -49.1% |
| Cash at bank and in hand | 54/58 | €1,054 | €1,174 | +€120 | +11.4% |
| Total equity and liabilities | 10/49 | €296,302 | €361,620 | +€65,318 | +22.0% |
| Equity | 10/15 | €58,546 | €49,713 | -€8,833 | -15.1% |
| Contributions | 10/11 | €33,466 | €33,466 | = | 0.0% |
| Capital | 10 | €33,466 | €33,466 | = | 0.0% |
| Issued capital | 100 | €33,466 | €33,466 | = | 0.0% |
| Reserves | 13 | €7,065 | €7,065 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,347 | €3,347 | = | 0.0% |
| Legal reserve | 130 | €3,347 | €3,347 | = | 0.0% |
| Distributable reserves | 133 | €3,718 | €3,718 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,016 | €9,183 | -€8,833 | -49.0% |
| Amounts payable | 17/49 | €237,756 | €311,907 | +€74,151 | +31.2% |
| Amounts payable within one year | 42/48 | €237,756 | €311,907 | +€74,151 | +31.2% |
| Financial debts | 43 | €18,713 | €17,242 | -€1,471 | -7.9% |
| Credit institutions | 430/8 | €18,713 | €17,242 | -€1,471 | -7.9% |
| Trade debts | 44 | €8,838 | €118,681 | +€109,843 | +1,243% |
| Suppliers | 440/4 | €8,838 | €118,681 | +€109,843 | +1,243% |
| Taxes, remuneration and social security | 45 | €5,769 | €13,520 | +€7,751 | +134% |
| Taxes | 450/3 | €606 | €8,003 | +€7,397 | +1,220% |
| Remuneration and social security | 454/9 | €5,163 | €5,517 | +€354 | +6.9% |
| Other amounts payable | 47/48 | €204,435 | €162,464 | -€41,971 | -20.5% |
| Remuneration, social security and pensions | 62 | €7,837 | €16,880 | +€9,043 | +115% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,637 | €3,063 | +€1,427 | +87.2% |
| Other operating charges | 640/8 | €1,814 | €1,053 | -€760 | -41.9% |
| Gross operating margin | 9900 | -€3,189 | €15,328 | +€18,516 | |
| Operating profit (loss) | 9901 | -€14,476 | -€5,669 | +€8,807 | +60.8% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €3,783 | €3,164 | -€619 | -16.4% |
| Recurring financial charges | 65 | €3,783 | €3,164 | -€619 | -16.4% |
| Profit (loss) for the period before taxes | 9903 | -€18,258 | -€8,833 | +€9,425 | +51.6% |
| Profit (loss) for the period | 9904 | -€18,258 | -€8,833 | +€9,425 | +51.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,258 | -€8,833 | +€9,425 | +51.6% |
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 23 October 2026 via checked.be.