RECENCERE: 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.
RECENCERE
Largest movements
- Receivables within one year +€36,717
up €36,717 (+9179.2%), from €400 to €37,117
of which Other amounts receivable: +€29,161
- Cash -€5,693
down €5,693 (-95.7%), from €5,947 to €254
mainly Receivables within one year (-€36,717) and Other debts (-€30,986)
- Profit (loss) carried forward +€42,200
up €42,200 (+77.3%), from -€54,614 to -€12,415
- Other debts -€30,986
down €30,986 (-83.6%), from €37,070 to €6,084
- Trade debts +€10,191
up €10,191 (+531.2%), from €1,919 to €12,110
- Tax, wage and social debts +€9,642
up €9,642 (+380.1%), from €2,537 to €12,179
- Gross operating margin +€6,034
up €6,034 (+14.4%), from €41,779 to €47,813
- Depreciation -€4,538
down €4,538 (-100.0%), from €4,538 to €0
- Taxes +€3,041
up €3,041 (+1168.4%), from €260 to €3,302
- Other operating charges +€917
up €917 (+58.0%), from €1,583 to €2,500
- Financial income +€595
up €595, from €0 to €595
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 | €6,911 | €37,958 | +€31,047 | +449.2% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €6,911 | €37,958 | +€31,047 | +449.2% |
| Amounts receivable within one year | 40/41 | €400 | €37,117 | +€36,717 | +9179.2% |
| Trade receivables | 40 | €400 | €7,956 | +€7,556 | +1888.9% |
| Other amounts receivable | 41 | €0 | €29,161 | +€29,161 | |
| Cash at bank and in hand | 54/58 | €5,947 | €254 | -€5,693 | -95.7% |
| Deferred charges and accrued income | 490/1 | €564 | €588 | +€24 | +4.2% |
| Total equity and liabilities | 10/49 | €6,911 | €37,958 | +€31,047 | +449.2% |
| Equity | 10/15 | -€34,614 | €7,585 | +€42,200 | |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€54,614 | -€12,415 | +€42,200 | +77.3% |
| Amounts payable | 17/49 | €41,526 | €30,373 | -€11,153 | -26.9% |
| Amounts payable within one year | 42/48 | €41,526 | €30,373 | -€11,153 | -26.9% |
| Trade debts | 44 | €1,919 | €12,110 | +€10,191 | +531.2% |
| Suppliers | 440/4 | €1,919 | €12,110 | +€10,191 | +531.2% |
| Taxes, remuneration and social security | 45 | €2,537 | €12,179 | +€9,642 | +380.1% |
| Taxes | 450/3 | €2,537 | €12,179 | +€9,642 | +380.1% |
| Other amounts payable | 47/48 | €37,070 | €6,084 | -€30,986 | -83.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,538 | €0 | -€4,538 | -100.0% |
| Other operating charges | 640/8 | €1,583 | €2,500 | +€917 | +58.0% |
| Gross operating margin | 9900 | €41,779 | €47,813 | +€6,034 | +14.4% |
| Operating profit (loss) | 9901 | €35,658 | €45,312 | +€9,655 | +27.1% |
| Financial income | 75/76B | €0 | €595 | +€595 | |
| Recurring financial income | 75 | €0 | €595 | +€595 | |
| Financial charges | 65/66B | €54 | €406 | +€352 | +648.3% |
| Recurring financial charges | 65 | €54 | €406 | +€352 | +648.3% |
| Profit (loss) for the period before taxes | 9903 | €35,603 | €45,501 | +€9,898 | +27.8% |
| Income taxes | 67/77 | €260 | €3,302 | +€3,041 | +1168.4% |
| Profit (loss) for the period | 9904 | €35,343 | €42,200 | +€6,857 | +19.4% |
| Profit (loss) for the period to be appropriated | 9905 | €35,343 | €42,200 | +€6,857 | +19.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2022 and 31 March 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.