Sabotage: 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.
Sabotage
Largest movements
- Cash -€10,213
down €10,213 (-65.2%), from €15,654 to €5,442
mainly Investment in fixed assets (net) (-€3,545) and Net result for the year (-€3,198)
- Stocks and contracts +€2,995
up €2,995 (+51.7%), from €5,799 to €8,794
- Tangible fixed assets +€2,679
up €2,679 (+568%), from €472 to €3,151
- Deferred charges and accrued income -€1,532
no longer reported in 2023 (was €1,532)
- Profit (loss) carried forward -€3,198
down €3,198 (-15.5%), from €20,637 to €17,438
- Debts within one year -€2,980
down €2,980 (-98.7%), from €3,018 to €39
- Purchases and services +€20,718
up €20,718 (+45.7%), from €45,338 to €66,056
- Turnover +€18,726
up €18,726 (+50.0%), from €37,441 to €56,167
- Gross operating margin -€1,240
down €1,240 (-184%), from -€674 to -€1,913
- Depreciation +€709
up €709 (+451%), from €157 to €866
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 | €23,655 | €17,477 | -€6,178 | -26.1% |
| Fixed assets | 21/28 | €472 | €3,151 | +€2,679 | +568% |
| Tangible fixed assets | 22/27 | €472 | €3,151 | +€2,679 | +568% |
| Plant, machinery and equipment | 23 | €472 | €3,151 | +€2,679 | +568% |
| Current assets | 29/58 | €23,184 | €14,326 | -€8,857 | -38.2% |
| Stocks and contracts in progress | 3 | €5,799 | €8,794 | +€2,995 | +51.7% |
| Stocks | 30/36 | €5,799 | €8,794 | +€2,995 | +51.7% |
| Amounts receivable within one year | 40/41 | €198 | €91 | -€107 | -54.2% |
| Trade receivables | 40 | €198 | - | -€198 | |
| Other amounts receivable | 41 | - | €91 | +€91 | |
| Cash at bank and in hand | 54/58 | €15,654 | €5,442 | -€10,213 | -65.2% |
| Deferred charges and accrued income | 490/1 | €1,532 | - | -€1,532 | |
| Total equity and liabilities | 10/49 | €23,655 | €17,477 | -€6,178 | -26.1% |
| Equity | 10/15 | €20,637 | €17,438 | -€3,198 | -15.5% |
| Profit (loss) carried forward | 14 | €20,637 | €17,438 | -€3,198 | -15.5% |
| Amounts payable | 17/49 | €3,018 | €39 | -€2,980 | -98.7% |
| Amounts payable within one year | 42/48 | €3,018 | €39 | -€2,980 | -98.7% |
| Trade debts | 44 | €1,338 | €39 | -€1,299 | -97.1% |
| Suppliers | 440/4 | €1,338 | €39 | -€1,299 | -97.1% |
| Taxes, remuneration and social security | 45 | €60 | - | -€60 | |
| Taxes | 450/3 | €60 | - | -€60 | |
| Turnover | 70 | €37,441 | €56,167 | +€18,726 | +50.0% |
| Membership fees, donations, legacies and grants | 73 | €6,895 | €7,792 | +€897 | +13.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €45,338 | €66,056 | +€20,718 | +45.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €157 | €866 | +€709 | +451% |
| Other operating charges | 640/8 | €296 | €235 | -€61 | -20.7% |
| Gross operating margin | 9900 | -€674 | -€1,913 | -€1,240 | -184% |
| Operating profit (loss) | 9901 | -€1,127 | -€3,015 | -€1,887 | -167% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €227 | €184 | -€43 | -18.9% |
| Recurring financial charges | 65 | €227 | €184 | -€43 | -18.9% |
| Profit (loss) for the period before taxes | 9903 | -€1,354 | -€3,198 | -€1,844 | -136% |
| Profit (loss) for the period | 9904 | -€1,354 | -€3,198 | -€1,844 | -136% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,354 | -€3,198 | -€1,844 | -136% |
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 20 October 2026 via checked.be.