SOUKAINA: 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.
SOUKAINA
Largest movements
- Cash -€1,199
down €1,199 (-74.2%), from €1,616 to €417
mainly Net result for the year (-€3,508) and Investment in fixed assets (net) (-€500)
- Financial fixed assets +€500
new in 2023: €500
- Deferred charges and accrued income -€292
down €292 (-29.8%), from €980 to €688
- Receivables within one year +€159
up €159 (+7.9%), from €2,006 to €2,165
- Stocks and contracts +€73
up €73 (+17.5%), from €416 to €488
- Profit (loss) carried forward -€3,508
down €3,508 (-14.0%), from -€25,120 to -€28,628
- Tax, wage and social debts +€2,257
up €2,257 (+124.7%), from €1,809 to €4,066
- Trade debts +€415
up €415 (+4.4%), from €9,328 to €9,742
- Other debts +€78
new in 2023: €78
- Gross operating margin +€7,406
up €7,406 (+69.9%), from -€10,600 to -€3,194
- Taxes -€955
no longer reported in 2023 (was €955)
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 | €5,018 | €4,259 | -€759 | -15.1% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €0 | €500 | +€500 | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Financial fixed assets | 28 | - | €500 | +€500 | |
| Current assets | 29/58 | €5,018 | €3,759 | -€1,259 | -25.1% |
| Stocks and contracts in progress | 3 | €416 | €488 | +€73 | +17.5% |
| Stocks | 30/36 | €416 | €488 | +€73 | +17.5% |
| Amounts receivable within one year | 40/41 | €2,006 | €2,165 | +€159 | +7.9% |
| Other amounts receivable | 41 | €2,006 | €2,165 | +€159 | +7.9% |
| Cash at bank and in hand | 54/58 | €1,616 | €417 | -€1,199 | -74.2% |
| Deferred charges and accrued income | 490/1 | €980 | €688 | -€292 | -29.8% |
| Total equity and liabilities | 10/49 | €5,018 | €4,259 | -€759 | -15.1% |
| Equity | 10/15 | -€6,120 | -€9,628 | -€3,508 | -57.3% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,120 | -€28,628 | -€3,508 | -14.0% |
| Amounts payable | 17/49 | €11,137 | €13,886 | +€2,749 | +24.7% |
| Amounts payable within one year | 42/48 | €11,137 | €13,886 | +€2,749 | +24.7% |
| Trade debts | 44 | €9,328 | €9,742 | +€415 | +4.4% |
| Suppliers | 440/4 | €9,328 | €9,742 | +€415 | +4.4% |
| Taxes, remuneration and social security | 45 | €1,809 | €4,066 | +€2,257 | +124.7% |
| Taxes | 450/3 | €1,809 | €4,066 | +€2,257 | +124.7% |
| Other amounts payable | 47/48 | - | €78 | +€78 | |
| Other operating charges | 640/8 | €43 | - | -€43 | |
| Gross operating margin | 9900 | -€10,600 | -€3,194 | +€7,406 | +69.9% |
| Operating profit (loss) | 9901 | -€10,643 | -€3,194 | +€7,449 | +70.0% |
| Financial charges | 65/66B | €334 | €314 | -€20 | -5.9% |
| Recurring financial charges | 65 | €334 | €314 | -€20 | -5.9% |
| Profit (loss) for the period before taxes | 9903 | -€10,977 | -€3,508 | +€7,469 | +68.0% |
| Income taxes | 67/77 | €955 | - | -€955 | |
| Profit (loss) for the period | 9904 | -€11,932 | -€3,508 | +€8,424 | +70.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,932 | -€3,508 | +€8,424 | +70.6% |
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 4 October 2026 via checked.be.