SC LATRINACRIA: 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.
SC LATRINACRIA
Largest movements
- Stocks and contracts +€1,464
new in 2023: €1,464
- Tangible fixed assets -€1,247
down €1,247 (-12.5%), from €10,000 to €8,753
of which Furniture and vehicles: -€2,500
- Receivables within one year +€1,036
up €1,036 (+1,233%), from €84 to €1,120
- Deferred charges and accrued income +€561
new in 2023: €561
- Cash +€250
up €250 (+962%), from €26 to €276
mainly Trade debts (+€2,740) and Depreciation (+€2,547)
- Trade debts +€2,740
new in 2023: €2,740
- Profit (loss) carried forward -€1,140
down €1,140, from €894 to -€246
- Other debts +€463
up €463 (+38.1%), from €1,216 to €1,679
- Turnover -€11,299
no longer reported in 2023 (was €11,299)
- Purchases and services -€10,386
no longer reported in 2023 (was €10,386)
- Depreciation +€2,547
new in 2023: €2,547
- Gross operating margin +€889
up €889 (+97.4%), from €913 to €1,802
- Other operating charges +€384
new in 2023: €384
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 | €10,110 | €12,174 | +€2,064 | +20.4% |
| Fixed assets | 21/28 | €10,000 | €8,753 | -€1,247 | -12.5% |
| Tangible fixed assets | 22/27 | €10,000 | €8,753 | -€1,247 | -12.5% |
| Plant, machinery and equipment | 23 | - | €1,253 | +€1,253 | |
| Furniture and vehicles | 24 | €10,000 | €7,500 | -€2,500 | -25.0% |
| Current assets | 29/58 | €110 | €3,421 | +€3,311 | +3,010% |
| Stocks and contracts in progress | 3 | - | €1,464 | +€1,464 | |
| Stocks | 30/36 | - | €1,464 | +€1,464 | |
| Amounts receivable within one year | 40/41 | €84 | €1,120 | +€1,036 | +1,233% |
| Other amounts receivable | 41 | €84 | €1,120 | +€1,036 | +1,233% |
| Cash at bank and in hand | 54/58 | €26 | €276 | +€250 | +962% |
| Deferred charges and accrued income | 490/1 | - | €561 | +€561 | |
| Total equity and liabilities | 10/49 | €10,110 | €12,174 | +€2,064 | +20.4% |
| Equity | 10/15 | €8,894 | €7,754 | -€1,140 | -12.8% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €894 | -€246 | -€1,140 | |
| Amounts payable | 17/49 | €1,216 | €4,419 | +€3,203 | +263% |
| Amounts payable within one year | 42/48 | €1,216 | €4,419 | +€3,203 | +263% |
| Trade debts | 44 | - | €2,740 | +€2,740 | |
| Suppliers | 440/4 | - | €2,740 | +€2,740 | |
| Other amounts payable | 47/48 | €1,216 | €1,679 | +€463 | +38.1% |
| Turnover | 70 | €11,299 | - | -€11,299 | |
| Goods, raw materials, services and sundry goods | 60/61 | €10,386 | - | -€10,386 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €2,547 | +€2,547 | |
| Other operating charges | 640/8 | - | €384 | +€384 | |
| Gross operating margin | 9900 | €913 | €1,802 | +€889 | +97.4% |
| Operating profit (loss) | 9901 | €913 | -€1,129 | -€2,042 | |
| Financial charges | 65/66B | €19 | €10 | -€9 | -47.5% |
| Recurring financial charges | 65 | €19 | €10 | -€9 | -47.5% |
| Profit (loss) for the period before taxes | 9903 | €894 | -€1,139 | -€2,033 | |
| Profit (loss) for the period | 9904 | €894 | -€1,139 | -€2,033 | |
| Profit (loss) for the period to be appropriated | 9905 | €894 | -€1,139 | -€2,033 |
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 19 October 2026 via checked.be.