Serve & Do: 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.
Serve & Do
Largest movements
- Cash +€30,570
up €30,570 (+81.1%), from €37,708 to €68,277
mainly Trade debts (+€34,114) and Other debts (+€5,862)
- Receivables within one year +€6,940
up €6,940 (+155%), from €4,473 to €11,413
of which Other amounts receivable: +€6,940
- Trade debts +€34,114
up €34,114 (+205%), from €16,643 to €50,756
- Other debts +€5,862
up €5,862 (+503%), from €1,166 to €7,028
- Profit (loss) carried forward -€2,466
new in 2023: -€2,466
- Other operating charges +€6,400
up €6,400 (+1,563%), from €410 to €6,810
- Gross operating margin +€885
up €885 (+17.5%), from €5,046 to €5,931
- Taxes -€537
down €537 (-25.9%), from €2,076 to €1,539
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 | €42,180 | €79,690 | +€37,509 | +88.9% |
| Current assets | 29/58 | €42,180 | €79,690 | +€37,509 | +88.9% |
| Amounts receivable within one year | 40/41 | €4,473 | €11,413 | +€6,940 | +155% |
| Trade receivables | 40 | €1,815 | €1,815 | = | 0.0% |
| Other amounts receivable | 41 | €2,658 | €9,598 | +€6,940 | +261% |
| Cash at bank and in hand | 54/58 | €37,708 | €68,277 | +€30,570 | +81.1% |
| Total equity and liabilities | 10/49 | €42,180 | €79,690 | +€37,509 | +88.9% |
| Equity | 10/15 | €24,372 | €21,906 | -€2,466 | -10.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €23,372 | €23,372 | = | 0.0% |
| Non-distributable reserves | 130/1 | €100 | €100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €100 | €100 | = | 0.0% |
| Distributable reserves | 133 | €23,272 | €23,272 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€2,466 | -€2,466 | |
| Amounts payable | 17/49 | €17,809 | €57,784 | +€39,975 | +224% |
| Amounts payable within one year | 42/48 | €17,809 | €57,784 | +€39,975 | +224% |
| Trade debts | 44 | €16,643 | €50,756 | +€34,114 | +205% |
| Suppliers | 440/4 | €16,643 | €50,756 | +€34,114 | +205% |
| Other amounts payable | 47/48 | €1,166 | €7,028 | +€5,862 | +503% |
| Other operating charges | 640/8 | €410 | €6,810 | +€6,400 | +1,563% |
| Gross operating margin | 9900 | €5,046 | €5,931 | +€885 | +17.5% |
| Operating profit (loss) | 9901 | €4,636 | -€878 | -€5,515 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €52 | €49 | -€3 | -5.6% |
| Recurring financial charges | 65 | €52 | €49 | -€3 | -5.6% |
| Profit (loss) for the period before taxes | 9903 | €4,585 | -€927 | -€5,512 | |
| Income taxes | 67/77 | €2,076 | €1,539 | -€537 | -25.9% |
| Profit (loss) for the period | 9904 | €2,509 | -€2,466 | -€4,975 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,509 | -€2,466 | -€4,975 |
Source: filed annual accounts (NBB), financial years ended 30 June 2022 and 30 June 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.