SELECT BEHEER: 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.
SELECT BEHEER
Largest movements
- Receivables within one year +€603,227
up €603,227 (+470.2%), from €128,302 to €731,529
of which Other amounts receivable: +€698,321
- Tangible fixed assets -€160,336
down €160,336 (-100.0%), from €160,336 to €0
of which Land and buildings: -€159,380
- Profit (loss) carried forward +€419,615
up €419,615 (+16.7%), from -€2.5m to -€2.1m
- Trade debts +€18,683
up €18,683 (+38.5%), from €48,551 to €67,234
- Gross operating margin -€488,347
down €488,347 (-53.7%), from €909,027 to €420,681
- Taxes -€133,003
down €133,003 (-100.0%), from €133,003 to €0
- Depreciation -€54,388
down €54,388 (-98.3%), from €55,344 to €956
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 | €311,984 | €750,283 | +€438,298 | +140.5% |
| Fixed assets | 21/28 | €160,336 | €0 | -€160,336 | -100.0% |
| Tangible fixed assets | 22/27 | €160,336 | €0 | -€160,336 | -100.0% |
| Land and buildings | 22 | €159,380 | €0 | -€159,380 | -100.0% |
| Plant, machinery and equipment | 23 | €956 | €0 | -€956 | -100.0% |
| Current assets | 29/58 | €151,648 | €750,283 | +€598,634 | +394.8% |
| Amounts receivable within one year | 40/41 | €128,302 | €731,529 | +€603,227 | +470.2% |
| Trade receivables | 40 | €95,094 | €0 | -€95,094 | -100.0% |
| Other amounts receivable | 41 | €33,207 | €731,529 | +€698,321 | +2102.9% |
| Cash at bank and in hand | 54/58 | €13,533 | €8,940 | -€4,593 | -33.9% |
| Deferred charges and accrued income | 490/1 | €9,814 | €9,814 | = | 0.0% |
| Total equity and liabilities | 10/49 | €311,984 | €750,283 | +€438,298 | +140.5% |
| Equity | 10/15 | -€2,445,045 | -€2,025,430 | +€419,615 | +17.2% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | - | €62,000 | +€62,000 | |
| Issued capital | 100 | - | €62,000 | +€62,000 | |
| Outside capital | 11 | €62,000 | - | -€62,000 | |
| Other | 1109/19 | €62,000 | - | -€62,000 | |
| Profit (loss) carried forward | 14 | -€2,507,045 | -€2,087,430 | +€419,615 | +16.7% |
| Amounts payable | 17/49 | €2,757,030 | €2,775,713 | +€18,683 | +0.7% |
| Amounts payable within one year | 42/48 | €2,757,030 | €2,775,713 | +€18,683 | +0.7% |
| Trade debts | 44 | €48,551 | €67,234 | +€18,683 | +38.5% |
| Suppliers | 440/4 | €48,551 | €67,234 | +€18,683 | +38.5% |
| Other amounts payable | 47/48 | €2,708,479 | €2,708,479 | = | 0.0% |
| Non-recurring operating income | 76A | €980,000 | €534,540 | -€445,460 | -45.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,344 | €956 | -€54,388 | -98.3% |
| Other operating charges | 640/8 | €450 | €3,343 | +€2,894 | +643.8% |
| Gross operating margin | 9900 | €909,027 | €420,681 | -€488,347 | -53.7% |
| Operating profit (loss) | 9901 | €853,234 | €416,381 | -€436,853 | -51.2% |
| Financial income | 75/76B | - | €3,335 | +€3,335 | |
| Recurring financial income | 75 | - | €3,335 | +€3,335 | |
| Financial charges | 65/66B | €30 | €101 | +€71 | +236.1% |
| Recurring financial charges | 65 | €30 | €101 | +€71 | +236.1% |
| Profit (loss) for the period before taxes | 9903 | €853,204 | €419,615 | -€433,589 | -50.8% |
| Income taxes | 67/77 | €133,003 | €0 | -€133,003 | -100.0% |
| Profit (loss) for the period | 9904 | €720,201 | €419,615 | -€300,586 | -41.7% |
| Profit (loss) for the period to be appropriated | 9905 | €720,201 | €419,615 | -€300,586 | -41.7% |
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 4 October 2026 via checked.be.