SAUM: 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.
SAUM
Largest movements
- Receivables within one year -€3,952
down €3,952 (-39.4%), from €10,020 to €6,068
of which Trade receivables: -€2,458
- Cash -€651
down €651 (-84.5%), from €770 to €119
mainly Net result for the year (-€5,672) and Trade debts (-€137)
- Profit (loss) carried forward -€5,672
down €5,672 (-75.2%), from €7,545 to €1,873
- Accrued charges and deferred income +€1,206
up €1,206 (+277.2%), from €435 to €1,641
- Trade debts -€137
down €137 (-16.9%), from €810 to €673
- Gross operating margin -€8,216
down €8,216, from €2,840 to -€5,376
- Taxes +€500
new in 2023: €500
- Other operating charges -€348
no longer reported in 2023 (was €348)
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 | €10,790 | €6,187 | -€4,603 | -42.7% |
| Current assets | 29/58 | €10,790 | €6,187 | -€4,603 | -42.7% |
| Amounts receivable within one year | 40/41 | €10,020 | €6,068 | -€3,952 | -39.4% |
| Trade receivables | 40 | €3,983 | €1,525 | -€2,458 | -61.7% |
| Other amounts receivable | 41 | €6,037 | €4,543 | -€1,494 | -24.7% |
| Cash at bank and in hand | 54/58 | €770 | €119 | -€651 | -84.5% |
| Total equity and liabilities | 10/49 | €10,790 | €6,187 | -€4,603 | -42.7% |
| Equity | 10/15 | €9,545 | €3,873 | -€5,672 | -59.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,545 | €1,873 | -€5,672 | -75.2% |
| Amounts payable | 17/49 | €1,245 | €2,314 | +€1,069 | +85.9% |
| Amounts payable within one year | 42/48 | €810 | €673 | -€137 | -16.9% |
| Trade debts | 44 | €810 | €673 | -€137 | -16.9% |
| Suppliers | 440/4 | €810 | €673 | -€137 | -16.9% |
| Accrued charges and deferred income | 492/3 | €435 | €1,641 | +€1,206 | +277.2% |
| Other operating charges | 640/8 | €348 | - | -€348 | |
| Gross operating margin | 9900 | €2,840 | -€5,376 | -€8,216 | |
| Operating profit (loss) | 9901 | €2,492 | -€5,376 | -€7,868 | |
| Financial income | 75/76B | €197 | €250 | +€53 | +26.9% |
| Recurring financial income | 75 | €197 | €250 | +€53 | +26.9% |
| Financial charges | 65/66B | €31 | €46 | +€15 | +48.4% |
| Recurring financial charges | 65 | €31 | €46 | +€15 | +48.4% |
| Profit (loss) for the period before taxes | 9903 | €2,658 | -€5,172 | -€7,830 | |
| Income taxes | 67/77 | - | €500 | +€500 | |
| Profit (loss) for the period | 9904 | €2,658 | -€5,672 | -€8,330 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,658 | -€5,672 | -€8,330 |
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 29 September 2026 via checked.be.