SCOPIC: 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.
SCOPIC
Largest movements
- Receivables within one year -€17,451
down €17,451 (-48.5%), from €36,012 to €18,561
of which Other amounts receivable: -€15,320
- Tangible fixed assets +€4,890
up €4,890 (+20,773%), from €24 to €4,914
- Receivables after one year -€3,574
down €3,574 (-18.5%), from €19,367 to €15,792
of which Other amounts receivable: -€3,574
- Cash +€1,512
up €1,512 (+111%), from €1,360 to €2,872
mainly Receivables within one year (+€17,451) and Receivables after one year (+€3,574)
- Intangible fixed assets +€1,259
new in 2023: €1,259
- Tax, wage and social debts -€6,136
down €6,136 (-75.3%), from €8,150 to €2,013
- Profit (loss) carried forward -€4,330
down €4,330, from €661 to -€3,668
- Trade debts -€2,782
down €2,782 (-11.7%), from €23,840 to €21,057
- Gross operating margin -€3,091
down €3,091 (-34.1%), from €9,060 to €5,969
- Taxes -€1,001
no longer reported in 2023 (was €1,001)
- Financial charges -€509
down €509 (-18.2%), from €2,796 to €2,287
- Financial income +€92
up €92 (+9.8%), from €940 to €1,033
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 | €56,762 | €43,397 | -€13,365 | -23.5% |
| Fixed assets | 21/28 | €24 | €6,172 | +€6,149 | +26,120% |
| Intangible fixed assets | 21 | - | €1,259 | +€1,259 | |
| Tangible fixed assets | 22/27 | €24 | €4,914 | +€4,890 | +20,773% |
| Furniture and vehicles | 24 | €24 | €4,914 | +€4,890 | +20,773% |
| Current assets | 29/58 | €56,738 | €37,225 | -€19,513 | -34.4% |
| Amounts receivable after more than one year | 29 | €19,367 | €15,792 | -€3,574 | -18.5% |
| Trade receivables | 290 | €248 | €248 | = | 0.0% |
| Other amounts receivable | 291 | €19,119 | €15,544 | -€3,574 | -18.7% |
| Amounts receivable within one year | 40/41 | €36,012 | €18,561 | -€17,451 | -48.5% |
| Trade receivables | 40 | €19,605 | €17,474 | -€2,131 | -10.9% |
| Other amounts receivable | 41 | €16,407 | €1,087 | -€15,320 | -93.4% |
| Cash at bank and in hand | 54/58 | €1,360 | €2,872 | +€1,512 | +111% |
| Total equity and liabilities | 10/49 | €56,762 | €43,397 | -€13,365 | -23.5% |
| Equity | 10/15 | €8,526 | €4,197 | -€4,330 | -50.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,665 | €1,665 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,665 | €1,665 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,665 | €1,665 | = | 0.0% |
| Profit (loss) carried forward | 14 | €661 | -€3,668 | -€4,330 | |
| Amounts payable | 17/49 | €48,236 | €39,200 | -€9,035 | -18.7% |
| Amounts payable within one year | 42/48 | €48,236 | €39,200 | -€9,035 | -18.7% |
| Financial debts | 43 | €8,543 | €8,427 | -€116 | -1.4% |
| Credit institutions | 430/8 | €8,543 | €8,427 | -€116 | -1.4% |
| Trade debts | 44 | €23,840 | €21,057 | -€2,782 | -11.7% |
| Suppliers | 440/4 | €23,840 | €21,057 | -€2,782 | -11.7% |
| Advances received on contracts in progress | 46 | €7,703 | €7,703 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €8,150 | €2,013 | -€6,136 | -75.3% |
| Taxes | 450/3 | €8,150 | €2,013 | -€6,136 | -75.3% |
| Non-recurring operating income | 76A | €2,500 | - | -€2,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €400 | €364 | -€36 | -8.9% |
| Non-recurring operating charges | 66A | €1,279 | €8,680 | +€7,401 | +579% |
| Gross operating margin | 9900 | €9,060 | €5,969 | -€3,091 | -34.1% |
| Operating profit (loss) | 9901 | €7,381 | -€3,076 | -€10,457 | |
| Financial income | 75/76B | €940 | €1,033 | +€92 | +9.8% |
| Recurring financial income | 75 | €940 | €1,033 | +€92 | +9.8% |
| Financial charges | 65/66B | €2,796 | €2,287 | -€509 | -18.2% |
| Recurring financial charges | 65 | €2,796 | €2,287 | -€509 | -18.2% |
| Profit (loss) for the period before taxes | 9903 | €5,525 | -€4,330 | -€9,855 | |
| Income taxes | 67/77 | €1,001 | - | -€1,001 | |
| Profit (loss) for the period | 9904 | €4,525 | -€4,330 | -€8,854 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,525 | -€4,330 | -€8,854 |
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.