Roel Boussu Consulting: what changed
Roel Boussu Consulting
Largest movements
- Tangible fixed assets +€18,331
new in 2023: €18,331
of which Furniture and vehicles: +€10,331
- Cash -€12,922
down €12,922 (-96.8%), from €13,355 to €432
mainly Investment in fixed assets (net) (-€18,331) and Receivables within one year (-€8,841)
- Receivables within one year +€8,841
up €8,841 (+721%), from €1,226 to €10,067
of which Other amounts receivable: +€5,351
- Deferred charges and accrued income +€2,500
new in 2023: €2,500
- Other debts +€8,000
up €8,000 (+53,583%), from €15 to €8,015
- Tax, wage and social debts +€5,623
up €5,623 (+184%), from €3,059 to €8,682
- Profit (loss) carried forward +€4,747
up €4,747, from -€3,157 to €1,590
- Advances received -€1,376
down €1,376 (-68.1%), from €2,019 to €643
- Gross operating margin +€15,321
up €15,321, from -€7,980 to €7,341
- Taxes +€5,926
up €5,926, from -€4,326 to €1,601
- Other operating charges +€596
up €596 (+207%), from €288 to €884
Change in the result, 2022 to 2023
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2022 and 2023 balance sheets and the 2023 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €14,581 | €31,330 | +€16,749 | +115% |
| Fixed assets | 21/28 | - | €18,331 | +€18,331 | |
| Tangible fixed assets | 22/27 | - | €18,331 | +€18,331 | |
| Plant, machinery and equipment | 23 | - | €8,000 | +€8,000 | |
| Furniture and vehicles | 24 | - | €10,331 | +€10,331 | |
| Current assets | 29/58 | €14,581 | €12,999 | -€1,582 | -10.8% |
| Amounts receivable within one year | 40/41 | €1,226 | €10,067 | +€8,841 | +721% |
| Trade receivables | 40 | - | €3,490 | +€3,490 | |
| Other amounts receivable | 41 | €1,226 | €6,577 | +€5,351 | +436% |
| Cash at bank and in hand | 54/58 | €13,355 | €432 | -€12,922 | -96.8% |
| Deferred charges and accrued income | 490/1 | - | €2,500 | +€2,500 | |
| Total equity and liabilities | 10/49 | €14,581 | €31,330 | +€16,749 | +115% |
| Equity | 10/15 | €9,243 | €13,990 | +€4,747 | +51.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Contributions outside capital | 11 | €12,400 | €12,400 | = | 0.0% |
| Other | 1109/19 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,157 | €1,590 | +€4,747 | |
| Amounts payable | 17/49 | €5,338 | €17,340 | +€12,002 | +225% |
| Amounts payable within one year | 42/48 | €5,338 | €17,340 | +€12,002 | +225% |
| Trade debts | 44 | €246 | - | -€246 | |
| Suppliers | 440/4 | €246 | - | -€246 | |
| Advances received on contracts in progress | 46 | €2,019 | €643 | -€1,376 | -68.1% |
| Taxes, remuneration and social security | 45 | €3,059 | €8,682 | +€5,623 | +184% |
| Taxes | 450/3 | €3,059 | €8,682 | +€5,623 | +184% |
| Other amounts payable | 47/48 | €15 | €8,015 | +€8,000 | +53,583% |
| Other operating charges | 640/8 | €288 | €884 | +€596 | +207% |
| Gross operating margin | 9900 | -€7,980 | €7,341 | +€15,321 | |
| Operating profit (loss) | 9901 | -€8,268 | €6,458 | +€14,725 | |
| Financial income | 75/76B | €24 | - | -€24 | |
| Recurring financial income | 75 | €24 | - | -€24 | |
| Financial charges | 65/66B | €70 | €110 | +€40 | +56.7% |
| Recurring financial charges | 65 | €70 | €110 | +€40 | +56.7% |
| Profit (loss) for the period before taxes | 9903 | -€8,314 | €6,348 | +€14,662 | |
| Income taxes | 67/77 | -€4,326 | €1,601 | +€5,926 | |
| Profit (loss) for the period | 9904 | -€3,988 | €4,747 | +€8,735 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,988 | €4,747 | +€8,735 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.