S: 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.
S
Largest movements
- Receivables within one year +€23,224
up €23,224 (+109.9%), from €21,140 to €44,364
of which Other amounts receivable: +€12,694
- Stocks and contracts +€6,198
up €6,198, from €0 to €6,198
- Trade debts +€19,223
up €19,223 (+309.3%), from €6,214 to €25,437
- Profit (loss) carried forward +€15,443
up €15,443 (+41.0%), from -€37,633 to -€22,190
- Other debts -€5,149
down €5,149 (-100.0%), from €5,149 to €0
- Gross operating margin +€30,391
up €30,391, from -€13,939 to €16,453
- Other operating charges -€5,620
down €5,620 (-94.2%), from €5,968 to €348
- Financial income -€450
down €450 (-74.3%), from €606 to €155
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 | €21,671 | €51,491 | +€29,821 | +137.6% |
| Fixed assets | 21/28 | €378 | €855 | +€477 | +126.4% |
| Tangible fixed assets | 22/27 | €378 | €855 | +€477 | +126.4% |
| Furniture and vehicles | 24 | €378 | €855 | +€477 | +126.4% |
| Current assets | 29/58 | €21,293 | €50,636 | +€29,343 | +137.8% |
| Stocks and contracts in progress | 3 | €0 | €6,198 | +€6,198 | |
| Stocks | 30/36 | €0 | €6,198 | +€6,198 | |
| Amounts receivable within one year | 40/41 | €21,140 | €44,364 | +€23,224 | +109.9% |
| Trade receivables | 40 | €19,428 | €29,959 | +€10,531 | +54.2% |
| Other amounts receivable | 41 | €1,712 | €14,405 | +€12,694 | +741.5% |
| Cash at bank and in hand | 54/58 | €144 | €64 | -€80 | -55.6% |
| Deferred charges and accrued income | 490/1 | €9 | €10 | +€1 | +8.6% |
| Total equity and liabilities | 10/49 | €21,671 | €51,491 | +€29,821 | +137.6% |
| Equity | 10/15 | €10,152 | €25,595 | +€15,443 | +152.1% |
| Contributions | 10/11 | €47,000 | €47,000 | = | 0.0% |
| Reserves | 13 | €784 | €784 | = | 0.0% |
| Non-distributable reserves | 130/1 | €784 | €0 | -€784 | -100.0% |
| Reserves not available under the articles | 1311 | €784 | €0 | -€784 | -100.0% |
| Distributable reserves | 133 | - | €784 | +€784 | |
| Profit (loss) carried forward | 14 | -€37,633 | -€22,190 | +€15,443 | +41.0% |
| Amounts payable | 17/49 | €11,519 | €25,897 | +€14,378 | +124.8% |
| Amounts payable within one year | 42/48 | €11,391 | €25,464 | +€14,073 | +123.6% |
| Financial debts | 43 | €27 | €27 | = | 0.0% |
| Credit institutions | 430/8 | €27 | €0 | -€27 | -100.0% |
| Other loans | 439 | - | €27 | +€27 | |
| Trade debts | 44 | €6,214 | €25,437 | +€19,223 | +309.3% |
| Suppliers | 440/4 | €6,214 | €25,437 | +€19,223 | +309.3% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €5,149 | €0 | -€5,149 | -100.0% |
| Accrued charges and deferred income | 492/3 | €128 | €433 | +€305 | +237.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €779 | €696 | -€83 | -10.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €5,968 | €348 | -€5,620 | -94.2% |
| Gross operating margin | 9900 | -€13,939 | €16,453 | +€30,391 | |
| Operating profit (loss) | 9901 | -€20,685 | €15,409 | +€36,094 | |
| Financial income | 75/76B | €606 | €155 | -€450 | -74.3% |
| Recurring financial income | 75 | €606 | €155 | -€450 | -74.3% |
| Financial charges | 65/66B | €233 | €122 | -€111 | -47.8% |
| Recurring financial charges | 65 | €233 | €122 | -€111 | -47.8% |
| Profit (loss) for the period before taxes | 9903 | -€20,313 | €15,443 | +€35,755 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€20,313 | €15,443 | +€35,755 | |
| Profit (loss) for the period to be appropriated | 9905 | -€20,313 | €15,443 | +€35,755 |
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 7 October 2026 via checked.be.