SOLUTIONS EXPERT: 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.
SOLUTIONS EXPERT
Largest movements
- Receivables within one year +€70,552
up €70,552 (+95.6%), from €73,807 to €144,359
of which Trade receivables: +€62,787
- Cash -€15,729
down €15,729 (-64.0%), from €24,584 to €8,855
mainly Receivables within one year (-€70,552) and Tax, wage and social debts (-€3,178)
- Tangible fixed assets -€2,333
down €2,333 (-53.0%), from €4,405 to €2,071
- Trade debts +€41,256
up €41,256 (+91.7%), from €45,001 to €86,257
- Profit (loss) carried forward +€13,638
up €13,638 (+5215.3%), from €262 to €13,900
- Advances received +€4,520
up €4,520 (+96.1%), from €4,703 to €9,223
- Tax, wage and social debts -€3,178
down €3,178 (-35.0%), from €9,079 to €5,901
- Other debts -€2,996
down €2,996 (-99.8%), from €3,002 to €5
- Staff costs -€51,133
down €51,133 (-40.1%), from €127,482 to €76,348
- Gross operating margin -€36,809
down €36,809 (-27.5%), from €134,002 to €97,194
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 | €102,796 | €155,286 | +€52,489 | +51.1% |
| Fixed assets | 21/28 | €4,405 | €2,071 | -€2,333 | -53.0% |
| Tangible fixed assets | 22/27 | €4,405 | €2,071 | -€2,333 | -53.0% |
| Furniture and vehicles | 24 | €4,405 | €2,071 | -€2,333 | -53.0% |
| Current assets | 29/58 | €98,392 | €153,214 | +€54,823 | +55.7% |
| Amounts receivable within one year | 40/41 | €73,807 | €144,359 | +€70,552 | +95.6% |
| Trade receivables | 40 | €71,598 | €134,384 | +€62,787 | +87.7% |
| Other amounts receivable | 41 | €2,210 | €9,975 | +€7,765 | +351.4% |
| Cash at bank and in hand | 54/58 | €24,584 | €8,855 | -€15,729 | -64.0% |
| Total equity and liabilities | 10/49 | €102,796 | €155,286 | +€52,489 | +51.1% |
| Equity | 10/15 | €40,262 | €53,900 | +€13,638 | +33.9% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Capital | 10 | €40,000 | €40,000 | = | 0.0% |
| Issued capital | 100 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €262 | €13,900 | +€13,638 | +5215.3% |
| Amounts payable | 17/49 | €62,535 | €101,386 | +€38,851 | +62.1% |
| Amounts payable within one year | 42/48 | €61,785 | €101,386 | +€39,601 | +64.1% |
| Trade debts | 44 | €45,001 | €86,257 | +€41,256 | +91.7% |
| Suppliers | 440/4 | €45,001 | €86,257 | +€41,256 | +91.7% |
| Advances received on contracts in progress | 46 | €4,703 | €9,223 | +€4,520 | +96.1% |
| Taxes, remuneration and social security | 45 | €9,079 | €5,901 | -€3,178 | -35.0% |
| Remuneration and social security | 454/9 | €9,079 | €5,901 | -€3,178 | -35.0% |
| Other amounts payable | 47/48 | €3,002 | €5 | -€2,996 | -99.8% |
| Accrued charges and deferred income | 492/3 | €750 | - | -€750 | |
| Remuneration, social security and pensions | 62 | €127,482 | €76,348 | -€51,133 | -40.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,595 | €2,333 | -€262 | -10.1% |
| Other operating charges | 640/8 | €3,869 | €4,645 | +€775 | +20.0% |
| Gross operating margin | 9900 | €134,002 | €97,194 | -€36,809 | -27.5% |
| Operating profit (loss) | 9901 | €56 | €13,867 | +€13,812 | +24734.2% |
| Financial income | 75/76B | €226 | €7 | -€219 | -96.8% |
| Recurring financial income | 75 | €226 | €7 | -€219 | -96.8% |
| Financial charges | 65/66B | €20 | €15 | -€6 | -27.2% |
| Recurring financial charges | 65 | €20 | €15 | -€6 | -27.2% |
| Profit (loss) for the period before taxes | 9903 | €262 | €13,860 | +€13,598 | +5200.2% |
| Income taxes | 67/77 | - | €222 | +€222 | |
| Profit (loss) for the period | 9904 | €262 | €13,638 | +€13,377 | +5115.3% |
| Profit (loss) for the period to be appropriated | 9905 | €262 | €13,638 | +€13,377 | +5115.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2022 and 30 June 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.