SECRET NAILS: 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.
SECRET NAILS
Largest movements
- Receivables within one year -€1,505
no longer reported in 2023 (was €1,505)
- Other debts -€9,273
down €9,273 (-23.8%), from €38,906 to €29,633
- Profit (loss) carried forward +€5,006
up €5,006 (+18.7%), from -€26,789 to -€21,783
- Trade debts +€2,762
new in 2023: €2,762
- Gross operating margin +€15,913
up €15,913, from -€10,728 to €5,185
- Other operating charges -€3,000
no longer reported in 2023 (was €3,000)
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 | €17,117 | €15,612 | -€1,505 | -8.8% |
| Current assets | 29/58 | €17,117 | €15,612 | -€1,505 | -8.8% |
| Stocks and contracts in progress | 3 | €15,151 | €15,151 | = | 0.0% |
| Stocks | 30/36 | €15,151 | €15,151 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,505 | - | -€1,505 | |
| Other amounts receivable | 41 | €1,505 | - | -€1,505 | |
| Cash at bank and in hand | 54/58 | €462 | €462 | = | 0.0% |
| Total equity and liabilities | 10/49 | €17,117 | €15,612 | -€1,505 | -8.8% |
| Equity | 10/15 | -€21,789 | -€16,783 | +€5,006 | +23.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Capital | 10 | €5,000 | - | -€5,000 | |
| Issued capital | 100 | €5,000 | - | -€5,000 | |
| Profit (loss) carried forward | 14 | -€26,789 | -€21,783 | +€5,006 | +18.7% |
| Amounts payable | 17/49 | €38,906 | €32,395 | -€6,511 | -16.7% |
| Amounts payable within one year | 42/48 | €38,906 | €32,395 | -€6,511 | -16.7% |
| Trade debts | 44 | - | €2,762 | +€2,762 | |
| Suppliers | 440/4 | - | €2,762 | +€2,762 | |
| Other amounts payable | 47/48 | €38,906 | €29,633 | -€9,273 | -23.8% |
| Other operating charges | 640/8 | €3,000 | - | -€3,000 | |
| Gross operating margin | 9900 | -€10,728 | €5,185 | +€15,913 | |
| Operating profit (loss) | 9901 | -€13,728 | €5,185 | +€18,913 | |
| Financial charges | 65/66B | €227 | €179 | -€48 | -21.0% |
| Recurring financial charges | 65 | €227 | €179 | -€48 | -21.0% |
| Profit (loss) for the period before taxes | 9903 | -€13,954 | €5,006 | +€18,960 | |
| Profit (loss) for the period | 9904 | -€13,954 | €5,006 | +€18,960 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,954 | €5,006 | +€18,960 |
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.