RESCUE: 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.
RESCUE
Largest movements
- Receivables within one year -€40,088
down €40,088 (-24.6%), from €162,670 to €122,582
of which Other amounts receivable: -€24,745
- Cash -€25,592
down €25,592 (-99.7%), from €25,661 to €69
mainly Net result for the year (-€29,904) and Other debts (-€25,291)
- Tangible fixed assets -€10,940
down €10,940 (-6.7%), from €163,480 to €152,540
of which Furniture and vehicles: -€7,598
- Profit (loss) carried forward -€29,904
down €29,904 (-15.0%), from €199,576 to €169,671
- Other debts -€25,291
down €25,291 (-38.8%), from €65,204 to €39,914
- Debts after one year -€23,278
down €23,278 (-50.0%), from €46,586 to €23,308
- Short-term financial debts +€13,254
new in 2023: €13,254
- Current portion of long-term debt -€8,385
down €8,385 (-56.6%), from €14,814 to €6,429
- Gross operating margin +€67,474
up €67,474 (+96.9%), from -€69,631 to -€2,157
- Taxes +€13,025
up €13,025 (+5551.1%), from €235 to €13,260
- Other operating charges -€9,300
no longer reported in 2023 (was €9,300)
- Financial charges -€6,984
down €6,984 (-66.3%), from €10,531 to €3,547
- Staff costs +€1,435
no longer reported in 2023 (was -€1,435)
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 | €358,153 | €281,533 | -€76,620 | -21.4% |
| Fixed assets | 21/28 | €163,480 | €152,540 | -€10,940 | -6.7% |
| Tangible fixed assets | 22/27 | €163,480 | €152,540 | -€10,940 | -6.7% |
| Plant, machinery and equipment | 23 | €57,344 | €54,002 | -€3,342 | -5.8% |
| Furniture and vehicles | 24 | €106,136 | €98,538 | -€7,598 | -7.2% |
| Current assets | 29/58 | €194,673 | €128,993 | -€65,680 | -33.7% |
| Stocks and contracts in progress | 3 | €6,342 | €6,342 | = | 0.0% |
| Stocks | 30/36 | €6,342 | €6,342 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €162,670 | €122,582 | -€40,088 | -24.6% |
| Trade receivables | 40 | €135,564 | €120,221 | -€15,343 | -11.3% |
| Other amounts receivable | 41 | €27,106 | €2,361 | -€24,745 | -91.3% |
| Cash at bank and in hand | 54/58 | €25,661 | €69 | -€25,592 | -99.7% |
| Total equity and liabilities | 10/49 | €358,153 | €281,533 | -€76,620 | -21.4% |
| Equity | 10/15 | €226,844 | €196,940 | -€29,904 | -13.2% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Capital | 10 | €24,789 | €24,789 | = | 0.0% |
| Issued capital | 100 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €2,479 | €2,479 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,479 | €2,479 | = | 0.0% |
| Legal reserve | 130 | €2,479 | €2,479 | = | 0.0% |
| Profit (loss) carried forward | 14 | €199,576 | €169,671 | -€29,904 | -15.0% |
| Amounts payable | 17/49 | €131,309 | €84,594 | -€46,716 | -35.6% |
| Amounts payable after more than one year | 17 | €46,586 | €23,308 | -€23,278 | -50.0% |
| Financial debts | 170/4 | €46,586 | €23,308 | -€23,278 | -50.0% |
| Amounts payable within one year | 42/48 | €84,723 | €61,285 | -€23,438 | -27.7% |
| Current portion of amounts payable after more than one year | 42 | €14,814 | €6,429 | -€8,385 | -56.6% |
| Financial debts | 43 | - | €13,254 | +€13,254 | |
| Credit institutions | 430/8 | - | €13,254 | +€13,254 | |
| Trade debts | 44 | €4,705 | €1,689 | -€3,016 | -64.1% |
| Suppliers | 440/4 | €4,705 | €1,689 | -€3,016 | -64.1% |
| Other amounts payable | 47/48 | €65,204 | €39,914 | -€25,291 | -38.8% |
| Remuneration, social security and pensions | 62 | -€1,435 | - | +€1,435 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,940 | €10,940 | = | 0.0% |
| Other operating charges | 640/8 | €9,300 | - | -€9,300 | |
| Gross operating margin | 9900 | -€69,631 | -€2,157 | +€67,474 | +96.9% |
| Operating profit (loss) | 9901 | -€88,437 | -€13,097 | +€75,340 | +85.2% |
| Financial charges | 65/66B | €10,531 | €3,547 | -€6,984 | -66.3% |
| Recurring financial charges | 65 | €10,531 | €3,547 | -€6,984 | -66.3% |
| Profit (loss) for the period before taxes | 9903 | -€98,968 | -€16,645 | +€82,323 | +83.2% |
| Income taxes | 67/77 | €235 | €13,260 | +€13,025 | +5551.1% |
| Profit (loss) for the period | 9904 | -€99,203 | -€29,904 | +€69,298 | +69.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€99,203 | -€29,904 | +€69,298 | +69.9% |
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 8 October 2026 via checked.be.