SAMENWERKING: 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.
SAMENWERKING
Largest movements
- Tangible fixed assets +€851,685
up €851,685 (+30.5%), from €2.8m to €3.6m
of which Furniture and vehicles: +€821,761
- Receivables within one year +€158,252
up €158,252 (+611.1%), from €25,898 to €184,150
- Deferred charges and accrued income +€48,856
up €48,856 (+489.4%), from €9,983 to €58,839
- Revaluation surpluses +€1.1m
new in 2023: €1.1m
- Profit (loss) carried forward +€319,036
up €319,036 (+16.2%), from -€2.0m to -€1.7m
- Current portion of long-term debt -€205,020
no longer reported in 2023 (was €205,020)
- Debts after one year -€160,382
down €160,382 (-5.2%), from €3.1m to €3.0m
- Tax, wage and social debts +€92,324
up €92,324 (+933.6%), from €9,889 to €102,213
of which Taxes: +€69,963
- Gross operating margin +€970,122
up €970,122 (+945.0%), from €102,663 to €1.1m
- Financial charges +€108,692
up €108,692 (+136.4%), from €79,665 to €188,357
- Staff costs -€37,055
down €37,055 (-10.5%), from €353,845 to €316,790
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 | €2,833,092 | €3,890,991 | +€1.1m | +37.3% |
| Fixed assets | 21/28 | €2,796,269 | €3,647,954 | +€851,685 | +30.5% |
| Tangible fixed assets | 22/27 | €2,794,919 | €3,646,604 | +€851,685 | +30.5% |
| Plant, machinery and equipment | 23 | €2,055 | €31,979 | +€29,924 | +1456.2% |
| Furniture and vehicles | 24 | €2,792,864 | €3,614,625 | +€821,761 | +29.4% |
| Financial fixed assets | 28 | €1,350 | €1,350 | = | 0.0% |
| Current assets | 29/58 | €36,823 | €243,037 | +€206,214 | +560.0% |
| Amounts receivable within one year | 40/41 | €25,898 | €184,150 | +€158,252 | +611.1% |
| Other amounts receivable | 41 | €25,898 | €184,150 | +€158,252 | +611.1% |
| Cash at bank and in hand | 54/58 | €942 | €48 | -€894 | -94.9% |
| Deferred charges and accrued income | 490/1 | €9,983 | €58,839 | +€48,856 | +489.4% |
| Total equity and liabilities | 10/49 | €2,833,092 | €3,890,991 | +€1.1m | +37.3% |
| Equity | 10/15 | -€996,310 | €387,726 | +€1.4m | |
| Contributions | 10/11 | €965,000 | €965,000 | = | 0.0% |
| Revaluation surpluses | 12 | - | €1,065,000 | +€1.1m | |
| Reserves | 13 | €8,000 | €8,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8,000 | €8,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,969,310 | -€1,650,274 | +€319,036 | +16.2% |
| Amounts payable | 17/49 | €3,829,402 | €3,503,265 | -€326,137 | -8.5% |
| Amounts payable after more than one year | 17 | €3,110,805 | €2,950,423 | -€160,382 | -5.2% |
| Financial debts | 170/4 | €3,110,805 | €2,950,423 | -€160,382 | -5.2% |
| Amounts payable within one year | 42/48 | €704,934 | €525,910 | -€179,024 | -25.4% |
| Current portion of amounts payable after more than one year | 42 | €205,020 | - | -€205,020 | |
| Financial debts | 43 | €149,983 | €162,887 | +€12,904 | +8.6% |
| Credit institutions | 430/8 | €149,983 | €162,887 | +€12,904 | +8.6% |
| Trade debts | 44 | €340,042 | €260,810 | -€79,232 | -23.3% |
| Suppliers | 440/4 | €340,042 | €260,810 | -€79,232 | -23.3% |
| Taxes, remuneration and social security | 45 | €9,889 | €102,213 | +€92,324 | +933.6% |
| Taxes | 450/3 | €201 | €70,164 | +€69,963 | +34807.5% |
| Remuneration and social security | 454/9 | €9,688 | €32,049 | +€22,361 | +230.8% |
| Accrued charges and deferred income | 492/3 | €13,663 | €26,932 | +€13,269 | +97.1% |
| Non-recurring operating income | 76A | - | €730,000 | +€730,000 | |
| Remuneration, social security and pensions | 62 | €353,845 | €316,790 | -€37,055 | -10.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €248,626 | €245,510 | -€3,116 | -1.3% |
| Other operating charges | 640/8 | €2,462 | €3,797 | +€1,335 | +54.2% |
| Gross operating margin | 9900 | €102,663 | €1,072,785 | +€970,122 | +945.0% |
| Operating profit (loss) | 9901 | -€502,270 | €506,688 | +€1.0m | |
| Financial income | 75/76B | €1,444 | €705 | -€739 | -51.2% |
| Recurring financial income | 75 | €1,444 | €705 | -€739 | -51.2% |
| Financial charges | 65/66B | €79,665 | €188,357 | +€108,692 | +136.4% |
| Recurring financial charges | 65 | €79,665 | €188,357 | +€108,692 | +136.4% |
| Profit (loss) for the period before taxes | 9903 | -€580,491 | €319,036 | +€899,527 | |
| Profit (loss) for the period | 9904 | -€580,491 | €319,036 | +€899,527 | |
| Profit (loss) for the period to be appropriated | 9905 | -€580,491 | €319,036 | +€899,527 |
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 10 October 2026 via checked.be.