SANDO MULTISERVICES PRO: 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.
SANDO MULTISERVICES PRO
Largest movements
- Receivables within one year -€12,086
down €12,086 (-30.0%), from €40,286 to €28,200
of which Trade receivables: -€7,716
- Tangible fixed assets -€8,230
down €8,230 (-20.4%), from €40,313 to €32,083
- Cash -€1,468
down €1,468 (-49.5%), from €2,963 to €1,495
mainly Trade debts (-€19,780) and Other debts (-€10,000)
- Trade debts -€19,780
down €19,780 (-66.6%), from €29,698 to €9,918
- Other debts -€10,000
no longer reported in 2023 (was €10,000)
- Profit (loss) carried forward +€8,163
up €8,163 (+24.9%), from €32,815 to €40,978
- Gross operating margin +€34,046
up €34,046 (+141.7%), from €24,026 to €58,072
- Staff costs +€21,353
up €21,353 (+191.7%), from €11,138 to €32,491
- Taxes +€4,167
up €4,167 (+506.3%), from €823 to €4,990
- Depreciation +€2,089
up €2,089 (+24.4%), from €8,579 to €10,668
- Other operating charges -€830
down €830 (-36.2%), from €2,290 to €1,460
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 | €83,812 | €62,028 | -€21,784 | -26.0% |
| Fixed assets | 21/28 | €40,563 | €32,333 | -€8,230 | -20.3% |
| Tangible fixed assets | 22/27 | €40,313 | €32,083 | -€8,230 | -20.4% |
| Furniture and vehicles | 24 | €40,313 | €32,083 | -€8,230 | -20.4% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €43,249 | €29,695 | -€13,554 | -31.3% |
| Amounts receivable within one year | 40/41 | €40,286 | €28,200 | -€12,086 | -30.0% |
| Trade receivables | 40 | €24,207 | €16,491 | -€7,716 | -31.9% |
| Other amounts receivable | 41 | €16,079 | €11,709 | -€4,370 | -27.2% |
| Cash at bank and in hand | 54/58 | €2,963 | €1,495 | -€1,468 | -49.5% |
| Total equity and liabilities | 10/49 | €83,812 | €62,028 | -€21,784 | -26.0% |
| Equity | 10/15 | €39,015 | €47,178 | +€8,163 | +20.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,815 | €40,978 | +€8,163 | +24.9% |
| Amounts payable | 17/49 | €44,797 | €14,850 | -€29,947 | -66.9% |
| Amounts payable within one year | 42/48 | €44,797 | €14,850 | -€29,947 | -66.9% |
| Trade debts | 44 | €29,698 | €9,918 | -€19,780 | -66.6% |
| Suppliers | 440/4 | €29,698 | €9,918 | -€19,780 | -66.6% |
| Taxes, remuneration and social security | 45 | €5,099 | €4,932 | -€167 | -3.3% |
| Taxes | 450/3 | €427 | €427 | = | 0.0% |
| Remuneration and social security | 454/9 | €4,672 | €4,505 | -€167 | -3.6% |
| Other amounts payable | 47/48 | €10,000 | - | -€10,000 | |
| Remuneration, social security and pensions | 62 | €11,138 | €32,491 | +€21,353 | +191.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,579 | €10,668 | +€2,089 | +24.4% |
| Other operating charges | 640/8 | €2,290 | €1,460 | -€830 | -36.2% |
| Gross operating margin | 9900 | €24,026 | €58,072 | +€34,046 | +141.7% |
| Operating profit (loss) | 9901 | €2,019 | €13,453 | +€11,434 | +566.3% |
| Financial charges | 65/66B | €282 | €161 | -€121 | -42.9% |
| Recurring financial charges | 65 | €144 | €161 | +€17 | +11.8% |
| Non-recurring financial charges | 66B | €138 | - | -€138 | |
| Profit (loss) for the period before taxes | 9903 | €1,737 | €13,292 | +€11,555 | +665.2% |
| Income taxes | 67/77 | €823 | €4,990 | +€4,167 | +506.3% |
| Profit (loss) for the period | 9904 | €914 | €8,302 | +€7,388 | +808.3% |
| Profit (loss) for the period to be appropriated | 9905 | €914 | €8,302 | +€7,388 | +808.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.