QUALITY ADVICE: 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.
QUALITY ADVICE
Largest movements
No asset line moved by more than 1% of the balance sheet total.
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€2,417
down €2,417, from €2,349 to -€68
- Purchases and services -€1,523
down €1,523 (-6.1%), from €25,004 to €23,481
- Other operating charges +€228
up €228 (+15.5%), from €1,470 to €1,698
- Financial charges +€47
up €47 (+19.5%), from €241 to €288
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.
Cash bridge derived
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 | €465,776 | €465,733 | -€43 | 0.0% |
| Fixed assets | 21/28 | €464,892 | €464,892 | = | 0.0% |
| Financial fixed assets | 28 | €464,892 | €464,892 | = | 0.0% |
| Current assets | 29/58 | €884 | €841 | -€43 | -4.9% |
| Cash at bank and in hand | 54/58 | €92 | €841 | +€749 | +814.1% |
| Deferred charges and accrued income | 490/1 | €792 | - | -€792 | |
| Total equity and liabilities | 10/49 | €465,776 | €465,733 | -€43 | 0.0% |
| Equity | 10/15 | -€10,684 | -€12,738 | -€2,054 | -19.2% |
| Contributions | 10/11 | €17,100 | €17,100 | = | 0.0% |
| Capital | 10 | €17,100 | €17,100 | = | 0.0% |
| Issued capital | 100 | €17,100 | €17,100 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,644 | -€31,698 | -€2,054 | -6.9% |
| Amounts payable | 17/49 | €476,460 | €478,471 | +€2,011 | +0.4% |
| Amounts payable after more than one year | 17 | €139,255 | €139,255 | = | 0.0% |
| Other amounts payable | 178/9 | €139,255 | €139,255 | = | 0.0% |
| Amounts payable within one year | 42/48 | €337,205 | €339,216 | +€2,011 | +0.6% |
| Current portion of amounts payable after more than one year | 42 | €337,205 | €339,216 | +€2,011 | +0.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €25,004 | €23,481 | -€1,523 | -6.1% |
| Other operating charges | 640/8 | €1,470 | €1,698 | +€228 | +15.5% |
| Gross operating margin | 9900 | €2,349 | -€68 | -€2,417 | |
| Operating profit (loss) | 9901 | €879 | -€1,766 | -€2,645 | |
| Financial charges | 65/66B | €241 | €288 | +€47 | +19.5% |
| Recurring financial charges | 65 | €241 | €288 | +€47 | +19.5% |
| Profit (loss) for the period before taxes | 9903 | €638 | -€2,054 | -€2,692 | |
| Profit (loss) for the period | 9904 | €638 | -€2,054 | -€2,692 | |
| Profit (loss) for the period to be appropriated | 9905 | €638 | -€2,054 | -€2,692 |
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 9 October 2026 via checked.be.