SOFT & LINE: what changed
Two fiscal 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.
SOFT & LINE
Largest movements
- Current investments +€26,785
new in 2023: €26,785
- Cash -€25,694
no longer reported in 2023 (was €25,694)
mainly Current investments (-€26,785) and Investment in fixed assets (net) (-€13,102)
- Tangible fixed assets +€9,581
up €9,581 (+345.5%), from €2,773 to €12,354
of which Furniture and vehicles: +€9,782
- Receivables within one year -€2,097
down €2,097 (-4.0%), from €52,668 to €50,571
of which Other amounts receivable: -€2,097
- Trade debts +€13,398
up €13,398 (+33.3%), from €40,190 to €53,588
- Other debts -€5,700
down €5,700 (-23.2%), from €24,524 to €18,824
- Turnover +€38,076
new in 2023: €38,076
- Gross operating margin -€22,247
down €22,247 (-80.9%), from €27,508 to €5,261
- Purchases and services +€12,037
up €12,037 (+57.9%), from €20,779 to €32,815
- Depreciation +€2,086
up €2,086 (+145.5%), from €1,434 to €3,521
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 | €82,879 | €91,210 | +€8,331 | +10.1% |
| Fixed assets | 21/28 | €4,273 | €13,854 | +€9,581 | +224.2% |
| Tangible fixed assets | 22/27 | €2,773 | €12,354 | +€9,581 | +345.5% |
| Plant, machinery and equipment | 23 | €306 | €105 | -€201 | -65.6% |
| Furniture and vehicles | 24 | €2,467 | €12,249 | +€9,782 | +396.6% |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €78,606 | €77,356 | -€1,250 | -1.6% |
| Amounts receivable within one year | 40/41 | €52,668 | €50,571 | -€2,097 | -4.0% |
| Trade receivables | 40 | €49,296 | €49,296 | = | 0.0% |
| Other amounts receivable | 41 | €3,372 | €1,275 | -€2,097 | -62.2% |
| Current investments | 50/53 | - | €26,785 | +€26,785 | |
| Cash at bank and in hand | 54/58 | €25,694 | - | -€25,694 | |
| Deferred charges and accrued income | 490/1 | €244 | - | -€244 | |
| Total equity and liabilities | 10/49 | €82,879 | €91,210 | +€8,331 | +10.1% |
| Equity | 10/15 | €18,165 | €18,797 | +€633 | +3.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€435 | €197 | +€633 | |
| Amounts payable | 17/49 | €64,714 | €72,412 | +€7,698 | +11.9% |
| Amounts payable within one year | 42/48 | €64,714 | €72,412 | +€7,698 | +11.9% |
| Trade debts | 44 | €40,190 | €53,588 | +€13,398 | +33.3% |
| Suppliers | 440/4 | €40,190 | €53,588 | +€13,398 | +33.3% |
| Other amounts payable | 47/48 | €24,524 | €18,824 | -€5,700 | -23.2% |
| Turnover | 70 | - | €38,076 | +€38,076 | |
| Goods, raw materials, services and sundry goods | 60/61 | €20,779 | €32,815 | +€12,037 | +57.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,434 | €3,521 | +€2,086 | +145.5% |
| Other operating charges | 640/8 | €970 | €850 | -€120 | -12.4% |
| Gross operating margin | 9900 | €27,508 | €5,261 | -€22,247 | -80.9% |
| Operating profit (loss) | 9901 | €25,103 | €890 | -€24,213 | -96.5% |
| Financial charges | 65/66B | €467 | €258 | -€209 | -44.7% |
| Recurring financial charges | 65 | €467 | €258 | -€209 | -44.7% |
| Profit (loss) for the period before taxes | 9903 | €24,637 | €633 | -€24,004 | -97.4% |
| Profit (loss) for the period | 9904 | €24,637 | €633 | -€24,004 | -97.4% |
| Profit (loss) for the period to be appropriated | 9905 | €24,637 | €633 | -€24,004 | -97.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.