SKILLS & TECHNIQUES: 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.
SKILLS & TECHNIQUES
Largest movements
- Cash -€876
down €876 (-36.1%), from €2,427 to €1,550
mainly Advances received (-€1,440) and Trade debts (-€1,080)
- Receivables within one year -€860
down €860 (-54.8%), from €1,570 to €710
- Advances received -€1,440
no longer reported in 2023 (was €1,440)
- Trade debts -€1,080
down €1,080 (-74.4%), from €1,452 to €372
- Profit (loss) carried forward +€954
up €954 (+44.6%), from -€2,139 to -€1,185
- Other debts -€171
down €171 (-7.6%), from €2,244 to €2,073
- Gross operating margin +€2,293
up €2,293, from -€1,113 to €1,179
- Other operating charges -€776
down €776 (-94.8%), from €819 to €42
- Financial charges -€24
down €24 (-11.8%), from €207 to €183
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 | €3,997 | €2,260 | -€1,736 | -43.4% |
| Current assets | 29/58 | €3,997 | €2,260 | -€1,736 | -43.4% |
| Amounts receivable within one year | 40/41 | €1,570 | €710 | -€860 | -54.8% |
| Trade receivables | 40 | €1,570 | €710 | -€860 | -54.8% |
| Cash at bank and in hand | 54/58 | €2,427 | €1,550 | -€876 | -36.1% |
| Total equity and liabilities | 10/49 | €3,997 | €2,260 | -€1,736 | -43.4% |
| Equity | 10/15 | -€1,139 | -€185 | +€954 | +83.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,139 | -€1,185 | +€954 | +44.6% |
| Amounts payable | 17/49 | €5,136 | €2,445 | -€2,691 | -52.4% |
| Amounts payable within one year | 42/48 | €5,136 | €2,445 | -€2,691 | -52.4% |
| Trade debts | 44 | €1,452 | €372 | -€1,080 | -74.4% |
| Suppliers | 440/4 | €1,452 | €372 | -€1,080 | -74.4% |
| Advances received on contracts in progress | 46 | €1,440 | - | -€1,440 | |
| Other amounts payable | 47/48 | €2,244 | €2,073 | -€171 | -7.6% |
| Other operating charges | 640/8 | €819 | €42 | -€776 | -94.8% |
| Gross operating margin | 9900 | -€1,113 | €1,179 | +€2,293 | |
| Operating profit (loss) | 9901 | -€1,932 | €1,137 | +€3,069 | |
| Financial charges | 65/66B | €207 | €183 | -€24 | -11.8% |
| Recurring financial charges | 65 | €207 | €183 | -€24 | -11.8% |
| Profit (loss) for the period before taxes | 9903 | -€2,139 | €954 | +€3,094 | |
| Profit (loss) for the period | 9904 | -€2,139 | €954 | +€3,094 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,139 | €954 | +€3,094 |
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 13 October 2026 via checked.be.