Solving-IT: 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.
Solving-IT
Largest movements
- Cash +€29,705
up €29,705 (+60.6%), from €49,000 to €78,705
mainly Net result for the year (+€24,829) and Trade debts (+€19,244)
- Receivables within one year +€16,550
up €16,550 (+27.3%), from €60,677 to €77,227
of which Trade receivables: +€11,520
- Tangible fixed assets +€6,142
up €6,142 (+19.3%), from €31,754 to €37,897
of which Furniture and vehicles: +€13,125
- Profit (loss) carried forward +€24,829
up €24,829 (+37.6%), from €66,087 to €90,917
- Trade debts +€19,244
up €19,244 (+180.1%), from €10,683 to €29,926
- Tax, wage and social debts +€11,497
up €11,497 (+20.1%), from €57,303 to €68,800
- Current portion of long-term debt -€3,172
down €3,172 (-53.2%), from €5,958 to €2,786
- Turnover -€308,495
no longer reported in 2023 (was €308,495)
- Purchases and services -€193,487
no longer reported in 2023 (was €193,487)
- Gross operating margin -€13,982
down €13,982 (-12.2%), from €115,009 to €101,027
- Taxes -€8,300
down €8,300 (-48.8%), from €17,000 to €8,700
- Financial income +€4,095
up €4,095 (+195931.1%), from €2 to €4,097
of which Non-recurring financial income: +€3,844
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 | €141,431 | €193,829 | +€52,398 | +37.0% |
| Fixed assets | 21/28 | €31,754 | €37,897 | +€6,142 | +19.3% |
| Tangible fixed assets | 22/27 | €31,754 | €37,897 | +€6,142 | +19.3% |
| Plant, machinery and equipment | 23 | €23,349 | €16,366 | -€6,983 | -29.9% |
| Furniture and vehicles | 24 | €8,406 | €21,531 | +€13,125 | +156.1% |
| Current assets | 29/58 | €109,677 | €155,932 | +€46,256 | +42.2% |
| Amounts receivable within one year | 40/41 | €60,677 | €77,227 | +€16,550 | +27.3% |
| Trade receivables | 40 | €54,332 | €65,852 | +€11,520 | +21.2% |
| Other amounts receivable | 41 | €6,345 | €11,375 | +€5,030 | +79.3% |
| Cash at bank and in hand | 54/58 | €49,000 | €78,705 | +€29,705 | +60.6% |
| Total equity and liabilities | 10/49 | €141,431 | €193,829 | +€52,398 | +37.0% |
| Equity | 10/15 | €67,487 | €92,317 | +€24,829 | +36.8% |
| Contributions | 10/11 | €1,400 | €1,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €66,087 | €90,917 | +€24,829 | +37.6% |
| Amounts payable | 17/49 | €73,944 | €101,512 | +€27,568 | +37.3% |
| Amounts payable within one year | 42/48 | €73,944 | €101,512 | +€27,568 | +37.3% |
| Current portion of amounts payable after more than one year | 42 | €5,958 | €2,786 | -€3,172 | -53.2% |
| Trade debts | 44 | €10,683 | €29,926 | +€19,244 | +180.1% |
| Suppliers | 440/4 | €10,683 | €29,926 | +€19,244 | +180.1% |
| Taxes, remuneration and social security | 45 | €57,303 | €68,800 | +€11,497 | +20.1% |
| Taxes | 450/3 | €57,303 | €68,800 | +€11,497 | +20.1% |
| Turnover | 70 | €308,495 | - | -€308,495 | |
| Goods, raw materials, services and sundry goods | 60/61 | €193,487 | - | -€193,487 | |
| Remuneration, social security and pensions | 62 | €50,633 | €53,894 | +€3,262 | +6.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,303 | €9,499 | +€196 | +2.1% |
| Other operating charges | 640/8 | €1,286 | €3,240 | +€1,954 | +152.0% |
| Gross operating margin | 9900 | €115,009 | €101,027 | -€13,982 | -12.2% |
| Operating profit (loss) | 9901 | €53,787 | €34,394 | -€19,394 | -36.1% |
| Financial income | 75/76B | €2 | €4,097 | +€4,095 | +195931.1% |
| Recurring financial income | 75 | €2 | €253 | +€250 | +11984.2% |
| Non-recurring financial income | 76B | - | €3,844 | +€3,844 | |
| Financial charges | 65/66B | €4,749 | €4,961 | +€213 | +4.5% |
| Recurring financial charges | 65 | €4,749 | €4,961 | +€213 | +4.5% |
| Profit (loss) for the period before taxes | 9903 | €49,041 | €33,529 | -€15,511 | -31.6% |
| Income taxes | 67/77 | €17,000 | €8,700 | -€8,300 | -48.8% |
| Profit (loss) for the period | 9904 | €32,041 | €24,829 | -€7,211 | -22.5% |
| Profit (loss) for the period to be appropriated | 9905 | €32,041 | €24,829 | -€7,211 | -22.5% |
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.