REBOOT: 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.
REBOOT
Largest movements
- Receivables within one year +€6,582
up €6,582 (+92.0%), from €7,150 to €13,732
of which Other amounts receivable: +€4,942
- Intangible fixed assets -€2,923
down €2,923 (-46.3%), from €6,312 to €3,389
- Tangible fixed assets -€1,066
down €1,066 (-31.2%), from €3,413 to €2,348
- Advances received +€1,813
new in 2023: €1,813
- Short-term financial debts +€611
up €611 (+29.8%), from €2,054 to €2,665
- Staff costs -€7,980
down €7,980 (-98.0%), from €8,140 to €160
- Gross operating margin +€5,958
up €5,958, from -€816 to €5,141
- Other operating charges +€615
up €615 (+505%), from €122 to €737
- Financial charges +€85
up €85 (+58.9%), from €145 to €230
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €16,876 | €19,469 | +€2,593 | +15.4% |
| Fixed assets | 21/28 | €9,725 | €5,737 | -€3,989 | -41.0% |
| Intangible fixed assets | 21 | €6,312 | €3,389 | -€2,923 | -46.3% |
| Tangible fixed assets | 22/27 | €3,413 | €2,348 | -€1,066 | -31.2% |
| Furniture and vehicles | 24 | €3,413 | €2,348 | -€1,066 | -31.2% |
| Current assets | 29/58 | €7,150 | €13,732 | +€6,582 | +92.0% |
| Amounts receivable within one year | 40/41 | €7,150 | €13,732 | +€6,582 | +92.0% |
| Trade receivables | 40 | €1,441 | €3,080 | +€1,640 | +114% |
| Other amounts receivable | 41 | €5,710 | €10,652 | +€4,942 | +86.6% |
| Total equity and liabilities | 10/49 | €16,876 | €19,469 | +€2,593 | +15.4% |
| Equity | 10/15 | €14,057 | €14,083 | +€26 | +0.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,943 | -€5,917 | +€26 | +0.4% |
| Amounts payable | 17/49 | €2,819 | €5,385 | +€2,567 | +91.1% |
| Amounts payable within one year | 42/48 | €2,819 | €5,385 | +€2,567 | +91.1% |
| Financial debts | 43 | €2,054 | €2,665 | +€611 | +29.8% |
| Credit institutions | 430/8 | €2,054 | €2,665 | +€611 | +29.8% |
| Trade debts | 44 | €765 | €903 | +€138 | +18.0% |
| Suppliers | 440/4 | €765 | €903 | +€138 | +18.0% |
| Advances received on contracts in progress | 46 | - | €1,813 | +€1,813 | |
| Other amounts payable | 47/48 | - | €5 | +€5 | |
| Remuneration, social security and pensions | 62 | €8,140 | €160 | -€7,980 | -98.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,989 | €3,989 | = | 0.0% |
| Other operating charges | 640/8 | €122 | €737 | +€615 | +505% |
| Gross operating margin | 9900 | -€816 | €5,141 | +€5,958 | |
| Operating profit (loss) | 9901 | -€13,067 | €256 | +€13,323 | |
| Financial charges | 65/66B | €145 | €230 | +€85 | +58.9% |
| Recurring financial charges | 65 | €145 | €230 | +€85 | +58.9% |
| Profit (loss) for the period before taxes | 9903 | -€13,212 | €26 | +€13,238 | |
| Profit (loss) for the period | 9904 | -€13,212 | €26 | +€13,238 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,212 | €26 | +€13,238 |
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 15 October 2026 via checked.be.