SERVED BY ELLY: 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.
SERVED BY ELLY
Largest movements
- Cash +€5,019
up €5,019 (+38.1%), from €13,189 to €18,208
mainly Trade debts (+€15,212) and Depreciation (+€3,448)
- Tangible fixed assets -€3,448
down €3,448 (-14.2%), from €24,244 to €20,796
of which Plant, machinery and equipment: -€2,349
- Stocks and contracts +€1,620
up €1,620 (+108%), from €1,500 to €3,120
- Trade debts +€15,212
up €15,212 (+190%), from €8,016 to €23,228
- Accrued charges and deferred income -€7,733
down €7,733 (-57.1%), from €13,553 to €5,820
- Debts after one year -€3,874
down €3,874 (-16.4%), from €23,623 to €19,749
- Profit (loss) carried forward +€2,758
up €2,758 (+99.0%), from -€2,785 to -€27
- Other debts -€1,875
down €1,875 (-40.6%), from €4,618 to €2,743
- Gross operating margin +€13,797
up €13,797 (+35.5%), from €38,851 to €52,648
- Staff costs +€7,211
up €7,211 (+20.0%), from €36,000 to €43,211
- Other operating charges +€1,085
up €1,085 (+596%), from €182 to €1,267
- Financial charges -€752
down €752 (-27.7%), from €2,715 to €1,963
- Depreciation +€697
up €697 (+25.3%), from €2,751 to €3,448
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 | €62,815 | €66,527 | +€3,712 | +5.9% |
| Fixed assets | 21/28 | €24,244 | €20,796 | -€3,448 | -14.2% |
| Tangible fixed assets | 22/27 | €24,244 | €20,796 | -€3,448 | -14.2% |
| Plant, machinery and equipment | 23 | €14,016 | €11,667 | -€2,349 | -16.8% |
| Furniture and vehicles | 24 | €3,004 | €2,680 | -€324 | -10.8% |
| Other tangible fixed assets | 26 | €7,224 | €6,449 | -€775 | -10.7% |
| Current assets | 29/58 | €38,571 | €45,731 | +€7,160 | +18.6% |
| Stocks and contracts in progress | 3 | €1,500 | €3,120 | +€1,620 | +108% |
| Stocks | 30/36 | €1,500 | €3,120 | +€1,620 | +108% |
| Amounts receivable within one year | 40/41 | €23,882 | €24,403 | +€521 | +2.2% |
| Trade receivables | 40 | €23,149 | €23,347 | +€198 | +0.9% |
| Other amounts receivable | 41 | €733 | €1,056 | +€323 | +44.1% |
| Cash at bank and in hand | 54/58 | €13,189 | €18,208 | +€5,019 | +38.1% |
| Total equity and liabilities | 10/49 | €62,815 | €66,527 | +€3,712 | +5.9% |
| Equity | 10/15 | €2,215 | €4,973 | +€2,758 | +125% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,785 | -€27 | +€2,758 | +99.0% |
| Amounts payable | 17/49 | €60,600 | €61,554 | +€954 | +1.6% |
| Amounts payable after more than one year | 17 | €23,623 | €19,749 | -€3,874 | -16.4% |
| Financial debts | 170/4 | €23,623 | €19,749 | -€3,874 | -16.4% |
| Amounts payable within one year | 42/48 | €23,424 | €35,985 | +€12,561 | +53.6% |
| Current portion of amounts payable after more than one year | 42 | €3,589 | €3,874 | +€285 | +7.9% |
| Trade debts | 44 | €8,016 | €23,228 | +€15,212 | +190% |
| Suppliers | 440/4 | €8,016 | €23,228 | +€15,212 | +190% |
| Taxes, remuneration and social security | 45 | €7,201 | €6,140 | -€1,061 | -14.7% |
| Taxes | 450/3 | €2,052 | €6,140 | +€4,088 | +199% |
| Remuneration and social security | 454/9 | €5,149 | - | -€5,149 | |
| Other amounts payable | 47/48 | €4,618 | €2,743 | -€1,875 | -40.6% |
| Accrued charges and deferred income | 492/3 | €13,553 | €5,820 | -€7,733 | -57.1% |
| Remuneration, social security and pensions | 62 | €36,000 | €43,211 | +€7,211 | +20.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,751 | €3,448 | +€697 | +25.3% |
| Other operating charges | 640/8 | €182 | €1,267 | +€1,085 | +596% |
| Gross operating margin | 9900 | €38,851 | €52,648 | +€13,797 | +35.5% |
| Operating profit (loss) | 9901 | -€82 | €4,722 | +€4,804 | |
| Financial income | 75/76B | €12 | - | -€12 | |
| Recurring financial income | 75 | €12 | - | -€12 | |
| Financial charges | 65/66B | €2,715 | €1,963 | -€752 | -27.7% |
| Recurring financial charges | 65 | €2,715 | €1,963 | -€752 | -27.7% |
| Profit (loss) for the period before taxes | 9903 | -€2,785 | €2,759 | +€5,544 | |
| Profit (loss) for the period | 9904 | -€2,785 | €2,759 | +€5,544 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,785 | €2,759 | +€5,544 |
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.