SOFT SKILLS: 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 SKILLS
Largest movements
- Cash -€57,684
down €57,684 (-22.0%), from €261,617 to €203,933
mainly Tax, wage and social debts (-€26,587) and Net result for the year (-€23,425)
- Receivables within one year +€7,486
up €7,486 (+74.9%), from €9,996 to €17,482
of which Trade receivables: +€5,283
- Tax, wage and social debts -€26,587
down €26,587 (-92.8%), from €28,640 to €2,053
- Profit (loss) carried forward -€23,425
down €23,425 (-34.4%), from €68,058 to €44,633
- Gross operating margin -€97,300
down €97,300, from €75,818 to -€21,482
- Taxes -€25,569
down €25,569 (-99.5%), from €25,692 to €123
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 | €274,525 | €222,952 | -€51,573 | -18.8% |
| Fixed assets | 21/28 | €977 | €1,218 | +€241 | +24.7% |
| Tangible fixed assets | 22/27 | €938 | €1,179 | +€241 | +25.7% |
| Furniture and vehicles | 24 | €938 | €1,179 | +€241 | +25.7% |
| Financial fixed assets | 28 | €39 | €39 | = | 0.0% |
| Current assets | 29/58 | €273,548 | €221,734 | -€51,814 | -18.9% |
| Amounts receivable within one year | 40/41 | €9,996 | €17,482 | +€7,486 | +74.9% |
| Trade receivables | 40 | €979 | €6,262 | +€5,283 | +539.6% |
| Other amounts receivable | 41 | €9,017 | €11,220 | +€2,203 | +24.4% |
| Cash at bank and in hand | 54/58 | €261,617 | €203,933 | -€57,684 | -22.0% |
| Deferred charges and accrued income | 490/1 | €1,935 | €319 | -€1,616 | -83.5% |
| Total equity and liabilities | 10/49 | €274,525 | €222,952 | -€51,573 | -18.8% |
| Equity | 10/15 | €243,245 | €219,820 | -€23,425 | -9.6% |
| Contributions | 10/11 | €6,321 | €6,321 | = | 0.0% |
| Reserves | 13 | €168,866 | €168,866 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €167,006 | €167,006 | = | 0.0% |
| Profit (loss) carried forward | 14 | €68,058 | €44,633 | -€23,425 | -34.4% |
| Amounts payable | 17/49 | €31,280 | €3,132 | -€28,148 | -90.0% |
| Amounts payable within one year | 42/48 | €31,280 | €3,132 | -€28,148 | -90.0% |
| Trade debts | 44 | €2,640 | €1,079 | -€1,561 | -59.1% |
| Suppliers | 440/4 | €2,640 | €1,079 | -€1,561 | -59.1% |
| Taxes, remuneration and social security | 45 | €28,640 | €2,053 | -€26,587 | -92.8% |
| Taxes | 450/3 | €28,640 | €2,053 | -€26,587 | -92.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €993 | €686 | -€307 | -30.9% |
| Other operating charges | 640/8 | €699 | €927 | +€228 | +32.6% |
| Gross operating margin | 9900 | €75,818 | -€21,482 | -€97,300 | |
| Operating profit (loss) | 9901 | €74,126 | -€23,095 | -€97,221 | |
| Financial income | 75/76B | - | €25 | +€25 | |
| Recurring financial income | 75 | - | €25 | +€25 | |
| Financial charges | 65/66B | €236 | €232 | -€4 | -1.7% |
| Recurring financial charges | 65 | €236 | €232 | -€4 | -1.7% |
| Profit (loss) for the period before taxes | 9903 | €73,890 | -€23,302 | -€97,192 | |
| Income taxes | 67/77 | €25,692 | €123 | -€25,569 | -99.5% |
| Profit (loss) for the period | 9904 | €48,198 | -€23,425 | -€71,623 | |
| Profit (loss) for the period to be appropriated | 9905 | €48,198 | -€23,425 | -€71,623 |
Source: filed annual accounts (NBB), fiscal years ended 30 April 2022 and 30 April 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.