SINGH JI: 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.
SINGH JI
Largest movements
- Cash -€9,305
down €9,305 (-76.8%), from €12,122 to €2,818
mainly Net result for the year (-€12,686) and Receivables within one year (-€622)
- Deferred charges and accrued income -€2,100
no longer reported in 2023 (was €2,100)
- Receivables within one year +€622
up €622 (+6.8%), from €9,180 to €9,802
- Profit (loss) carried forward -€12,686
down €12,686, from €262 to -€12,424
- Trade debts +€1,732
up €1,732 (+2576.3%), from €67 to €1,799
- Gross operating margin -€20,666
down €20,666, from €10,493 to -€10,173
- Taxes -€3,035
down €3,035 (-95.7%), from €3,173 to €138
- Depreciation -€1,059
no longer reported in 2023 (was €1,059)
- Staff costs -€909
down €909 (-63.0%), from €1,443 to €534
- Other operating charges +€657
up €657 (+169.0%), from €389 to €1,045
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 | €27,068 | €16,284 | -€10,783 | -39.8% |
| Fixed assets | 21/28 | €3,665 | €3,665 | = | 0.0% |
| Tangible fixed assets | 22/27 | €3,665 | €3,665 | = | 0.0% |
| Furniture and vehicles | 24 | €3,665 | €3,665 | = | 0.0% |
| Current assets | 29/58 | €23,403 | €12,619 | -€10,783 | -46.1% |
| Amounts receivable within one year | 40/41 | €9,180 | €9,802 | +€622 | +6.8% |
| Other amounts receivable | 41 | €9,180 | €9,802 | +€622 | +6.8% |
| Cash at bank and in hand | 54/58 | €12,122 | €2,818 | -€9,305 | -76.8% |
| Deferred charges and accrued income | 490/1 | €2,100 | - | -€2,100 | |
| Total equity and liabilities | 10/49 | €27,068 | €16,284 | -€10,783 | -39.8% |
| Equity | 10/15 | €14,199 | €1,512 | -€12,686 | -89.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Contributions outside capital | 11 | €1,000 | €1,000 | = | 0.0% |
| Other | 1109/19 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €12,937 | €12,937 | = | 0.0% |
| Distributable reserves | 133 | €12,937 | €12,937 | = | 0.0% |
| Profit (loss) carried forward | 14 | €262 | -€12,424 | -€12,686 | |
| Amounts payable | 17/49 | €12,869 | €14,772 | +€1,903 | +14.8% |
| Amounts payable within one year | 42/48 | €12,869 | €14,772 | +€1,903 | +14.8% |
| Trade debts | 44 | €67 | €1,799 | +€1,732 | +2576.3% |
| Suppliers | 440/4 | €67 | €1,799 | +€1,732 | +2576.3% |
| Taxes, remuneration and social security | 45 | €12,802 | €12,973 | +€171 | +1.3% |
| Taxes | 450/3 | €12,802 | €12,973 | +€171 | +1.3% |
| Remuneration, social security and pensions | 62 | €1,443 | €534 | -€909 | -63.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,059 | - | -€1,059 | |
| Other operating charges | 640/8 | €389 | €1,045 | +€657 | +169.0% |
| Gross operating margin | 9900 | €10,493 | -€10,173 | -€20,666 | |
| Operating profit (loss) | 9901 | €7,603 | -€11,753 | -€19,356 | |
| Financial income | 75/76B | €262 | - | -€262 | |
| Recurring financial income | 75 | €262 | - | -€262 | |
| Financial charges | 65/66B | €446 | €796 | +€350 | +78.5% |
| Recurring financial charges | 65 | €446 | €796 | +€350 | +78.5% |
| Profit (loss) for the period before taxes | 9903 | €7,419 | -€12,549 | -€19,968 | |
| Income taxes | 67/77 | €3,173 | €138 | -€3,035 | -95.7% |
| Profit (loss) for the period | 9904 | €4,246 | -€12,686 | -€16,933 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,246 | -€12,686 | -€16,933 |
Source: filed annual accounts (NBB), financial years ended 30 September 2022 and 30 September 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.