S & N OPPORTUNITY: 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.
S & N OPPORTUNITY
Largest movements
- Tangible fixed assets +€31,920
up €31,920 (+3,192%), from €1,000 to €32,920
- Stocks and contracts -€20,087
down €20,087 (-38.2%), from €52,650 to €32,563
- Cash +€7,505
up €7,505 (+107%), from €6,992 to €14,497
mainly Stocks and contracts (+€20,087) and Trade debts (+€18,952)
- Receivables within one year +€6,732
up €6,732 (+17.3%), from €38,926 to €45,657
of which Trade receivables: +€7,196
- Trade debts +€18,952
up €18,952 (+35.5%), from €53,368 to €72,321
- Tax, wage and social debts +€6,492
up €6,492 (+1,484%), from €438 to €6,929
- Turnover -€90,344
no longer reported in 2023 (was €90,344)
- Purchases and services -€73,876
no longer reported in 2023 (was €73,876)
- Gross operating margin +€33,635
up €33,635 (+204%), from €16,469 to €50,104
- Staff costs +€28,853
up €28,853 (+202%), from €14,293 to €43,147
- Depreciation +€2,947
up €2,947 (+589%), from €500 to €3,447
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
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 | €99,568 | €125,637 | +€26,070 | +26.2% |
| Fixed assets | 21/28 | €1,000 | €32,920 | +€31,920 | +3,192% |
| Tangible fixed assets | 22/27 | €1,000 | €32,920 | +€31,920 | +3,192% |
| Furniture and vehicles | 24 | €1,000 | €32,920 | +€31,920 | +3,192% |
| Current assets | 29/58 | €98,568 | €92,718 | -€5,850 | -5.9% |
| Stocks and contracts in progress | 3 | €52,650 | €32,563 | -€20,087 | -38.2% |
| Stocks | 30/36 | €52,650 | €32,563 | -€20,087 | -38.2% |
| Amounts receivable within one year | 40/41 | €38,926 | €45,657 | +€6,732 | +17.3% |
| Trade receivables | 40 | €30,296 | €37,492 | +€7,196 | +23.8% |
| Other amounts receivable | 41 | €8,629 | €8,165 | -€464 | -5.4% |
| Cash at bank and in hand | 54/58 | €6,992 | €14,497 | +€7,505 | +107% |
| Total equity and liabilities | 10/49 | €99,568 | €125,637 | +€26,070 | +26.2% |
| Equity | 10/15 | €35,762 | €36,387 | +€625 | +1.7% |
| Contributions | 10/11 | €35,000 | €35,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €762 | €1,387 | +€625 | +82.0% |
| Amounts payable | 17/49 | €63,806 | €89,250 | +€25,444 | +39.9% |
| Amounts payable within one year | 42/48 | €63,806 | €89,250 | +€25,444 | +39.9% |
| Trade debts | 44 | €53,368 | €72,321 | +€18,952 | +35.5% |
| Suppliers | 440/4 | €53,368 | €72,321 | +€18,952 | +35.5% |
| Taxes, remuneration and social security | 45 | €438 | €6,929 | +€6,492 | +1,484% |
| Taxes | 450/3 | €438 | €6,929 | +€6,492 | +1,484% |
| Other amounts payable | 47/48 | €10,000 | €10,000 | = | 0.0% |
| Turnover | 70 | €90,344 | - | -€90,344 | |
| Goods, raw materials, services and sundry goods | 60/61 | €73,876 | - | -€73,876 | |
| Remuneration, social security and pensions | 62 | €14,293 | €43,147 | +€28,853 | +202% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €500 | €3,447 | +€2,947 | +589% |
| Other operating charges | 640/8 | €90 | €566 | +€476 | +529% |
| Gross operating margin | 9900 | €16,469 | €50,104 | +€33,635 | +204% |
| Operating profit (loss) | 9901 | €1,585 | €2,943 | +€1,358 | +85.7% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €386 | €951 | +€565 | +146% |
| Recurring financial charges | 65 | €386 | €951 | +€565 | +146% |
| Profit (loss) for the period before taxes | 9903 | €1,200 | €1,992 | +€793 | +66.1% |
| Income taxes | 67/77 | €438 | €1,367 | +€929 | +212% |
| Profit (loss) for the period | 9904 | €762 | €625 | -€137 | -18.0% |
| Profit (loss) for the period to be appropriated | 9905 | €762 | €625 | -€137 | -18.0% |
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 26 October 2026 via checked.be.