SERGENT: 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.
SERGENT
Largest movements
- Cash -€39,310
down €39,310 (-69.0%), from €56,932 to €17,622
mainly Other debts (-€63,088) and Net result for the year (-€42,210)
- Receivables within one year +€2,686
up €2,686 (+2.3%), from €116,419 to €119,105
of which Other amounts receivable: +€9,277
- Tax, wage and social debts +€68,720
up €68,720 (+685%), from €10,030 to €78,750
of which Remuneration and social security: +€60,000
- Other debts -€63,088
down €63,088 (-32.8%), from €192,146 to €129,058
- Profit (loss) carried forward -€42,210
down €42,210 (-44.5%), from -€94,949 to -€137,159
- Staff costs +€35,181
up €35,181 (+133%), from €26,521 to €61,702
- Gross operating margin +€3,396
up €3,396 (+19.3%), from €17,580 to €20,977
- Other operating charges -€856
down €856 (-37.5%), from €2,281 to €1,425
- Financial charges -€288
down €288 (-82.8%), from €348 to €60
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 | €173,351 | €136,727 | -€36,624 | -21.1% |
| Current assets | 29/58 | €173,351 | €136,727 | -€36,624 | -21.1% |
| Amounts receivable within one year | 40/41 | €116,419 | €119,105 | +€2,686 | +2.3% |
| Trade receivables | 40 | €68,829 | €62,238 | -€6,591 | -9.6% |
| Other amounts receivable | 41 | €47,590 | €56,867 | +€9,277 | +19.5% |
| Cash at bank and in hand | 54/58 | €56,932 | €17,622 | -€39,310 | -69.0% |
| Total equity and liabilities | 10/49 | €173,351 | €136,727 | -€36,624 | -21.1% |
| Equity | 10/15 | -€88,749 | -€130,959 | -€42,210 | -47.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€94,949 | -€137,159 | -€42,210 | -44.5% |
| Amounts payable | 17/49 | €262,100 | €267,686 | +€5,586 | +2.1% |
| Amounts payable within one year | 42/48 | €221,000 | €226,586 | +€5,586 | +2.5% |
| Trade debts | 44 | €18,824 | €18,778 | -€46 | -0.2% |
| Suppliers | 440/4 | €18,824 | €18,778 | -€46 | -0.2% |
| Taxes, remuneration and social security | 45 | €10,030 | €78,750 | +€68,720 | +685% |
| Taxes | 450/3 | €7,175 | €15,895 | +€8,720 | +122% |
| Remuneration and social security | 454/9 | €2,855 | €62,855 | +€60,000 | +2,101% |
| Other amounts payable | 47/48 | €192,146 | €129,058 | -€63,088 | -32.8% |
| Accrued charges and deferred income | 492/3 | €41,100 | €41,100 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €26,521 | €61,702 | +€35,181 | +133% |
| Other operating charges | 640/8 | €2,281 | €1,425 | -€856 | -37.5% |
| Gross operating margin | 9900 | €17,580 | €20,977 | +€3,396 | +19.3% |
| Operating profit (loss) | 9901 | -€11,222 | -€42,150 | -€30,928 | -276% |
| Financial charges | 65/66B | €348 | €60 | -€288 | -82.8% |
| Recurring financial charges | 65 | €348 | €60 | -€288 | -82.8% |
| Profit (loss) for the period before taxes | 9903 | -€11,570 | -€42,210 | -€30,640 | -265% |
| Profit (loss) for the period | 9904 | -€11,570 | -€42,210 | -€30,640 | -265% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,570 | -€42,210 | -€30,640 | -265% |
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 15 October 2026 via checked.be.