R & C: what changed
Two fiscal 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.
R & C
Largest movements
- Cash -€2,206
down €2,206 (-8.1%), from €27,261 to €25,055
mainly Net result for the year (-€2,847)
- Tangible fixed assets -€641
down €641 (-16.7%), from €3,843 to €3,203
of which Furniture and vehicles: -€550
- Profit (loss) carried forward -€2,847
down €2,847 (-1.7%), from -€169,866 to -€172,713
- Gross operating margin -€1,751
down €1,751 (-503.8%), from -€348 to -€2,098
- Other operating charges +€62
new in 2023: €62
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 | €31,105 | €28,258 | -€2,848 | -9.2% |
| Fixed assets | 21/28 | €3,843 | €3,203 | -€641 | -16.7% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €3,843 | €3,203 | -€641 | -16.7% |
| Plant, machinery and equipment | 23 | €545 | €454 | -€91 | -16.7% |
| Furniture and vehicles | 24 | €3,299 | €2,749 | -€550 | -16.7% |
| Current assets | 29/58 | €27,262 | €25,055 | -€2,207 | -8.1% |
| Amounts receivable within one year | 40/41 | €1 | - | -€1 | |
| Other amounts receivable | 41 | €1 | - | -€1 | |
| Cash at bank and in hand | 54/58 | €27,261 | €25,055 | -€2,206 | -8.1% |
| Total equity and liabilities | 10/49 | €31,105 | €28,258 | -€2,848 | -9.2% |
| Equity | 10/15 | -€162,183 | -€165,030 | -€2,847 | -1.8% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €1,486 | €1,486 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,486 | €1,486 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,486 | €1,486 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€169,866 | -€172,713 | -€2,847 | -1.7% |
| Provisions and deferred taxes | 16 | €3,000 | €3,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €3,000 | €3,000 | = | 0.0% |
| Taxes | 161 | €3,000 | €3,000 | = | 0.0% |
| Amounts payable | 17/49 | €190,288 | €190,287 | -€1 | 0.0% |
| Amounts payable after more than one year | 17 | €70,800 | €70,800 | = | 0.0% |
| Financial debts | 170/4 | €70,800 | €70,800 | = | 0.0% |
| Amounts payable within one year | 42/48 | €119,488 | €119,487 | -€1 | 0.0% |
| Other amounts payable | 47/48 | €119,488 | €119,487 | -€1 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €641 | €641 | = | 0.0% |
| Other operating charges | 640/8 | - | €62 | +€62 | |
| Gross operating margin | 9900 | -€348 | -€2,098 | -€1,751 | -503.8% |
| Operating profit (loss) | 9901 | -€988 | -€2,801 | -€1,813 | -183.4% |
| Financial charges | 65/66B | €32 | €46 | +€14 | +43.0% |
| Recurring financial charges | 65 | €32 | €46 | +€14 | +43.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,020 | -€2,847 | -€1,826 | -179.0% |
| Profit (loss) for the period | 9904 | -€1,020 | -€2,847 | -€1,826 | -179.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,020 | -€2,847 | -€1,826 | -179.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.