SPECIAL ORDER: what changed
Two financial 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.
SPECIAL ORDER
Largest movements
- Cash -€5,670
down €5,670 (-57.3%), from €9,894 to €4,224
mainly Net result for the year (-€5,834) and Trade debts (-€1,969)
- Tangible fixed assets -€1,995
down €1,995 (-44.7%), from €4,466 to €2,471
of which Furniture and vehicles: -€1,169
- Receivables within one year -€450
no longer reported in 2023 (was €450)
of which Other amounts receivable: -€450
- Profit (loss) carried forward -€5,834
down €5,834 (-4.6%), from -€125,708 to -€131,542
- Trade debts -€1,969
down €1,969 (-80.5%), from €2,446 to €477
- Other debts -€692
down €692 (-0.6%), from €119,072 to €118,380
- Tax, wage and social debts +€380
new in 2023: €380
- Gross operating margin -€6,597
down €6,597, from €3,793 to -€2,804
- Depreciation +€978
up €978 (+96.1%), from €1,018 to €1,995
- Other operating charges +€194
up €194 (+30.0%), from €646 to €839
- Financial charges -€55
down €55 (-39.4%), from €139 to €84
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 | €14,810 | €6,695 | -€8,115 | -54.8% |
| Fixed assets | 21/28 | €4,466 | €2,471 | -€1,995 | -44.7% |
| Tangible fixed assets | 22/27 | €4,466 | €2,471 | -€1,995 | -44.7% |
| Plant, machinery and equipment | 23 | €2,064 | €1,238 | -€826 | -40.0% |
| Furniture and vehicles | 24 | €2,402 | €1,233 | -€1,169 | -48.7% |
| Current assets | 29/58 | €10,343 | €4,224 | -€6,120 | -59.2% |
| Amounts receivable within one year | 40/41 | €450 | - | -€450 | |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €450 | - | -€450 | |
| Cash at bank and in hand | 54/58 | €9,894 | €4,224 | -€5,670 | -57.3% |
| Total equity and liabilities | 10/49 | €14,810 | €6,695 | -€8,115 | -54.8% |
| Equity | 10/15 | -€106,708 | -€112,542 | -€5,834 | -5.5% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€125,708 | -€131,542 | -€5,834 | -4.6% |
| Amounts payable | 17/49 | €121,518 | €119,237 | -€2,281 | -1.9% |
| Amounts payable within one year | 42/48 | €121,518 | €119,237 | -€2,281 | -1.9% |
| Trade debts | 44 | €2,446 | €477 | -€1,969 | -80.5% |
| Suppliers | 440/4 | €2,446 | €477 | -€1,969 | -80.5% |
| Taxes, remuneration and social security | 45 | - | €380 | +€380 | |
| Taxes | 450/3 | - | €380 | +€380 | |
| Other amounts payable | 47/48 | €119,072 | €118,380 | -€692 | -0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,018 | €1,995 | +€978 | +96.1% |
| Other operating charges | 640/8 | €646 | €839 | +€194 | +30.0% |
| Gross operating margin | 9900 | €3,793 | -€2,804 | -€6,597 | |
| Operating profit (loss) | 9901 | €2,130 | -€5,639 | -€7,769 | |
| Financial income | 75/76B | €0 | €1 | +€1 | +4900.0% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +4900.0% |
| Financial charges | 65/66B | €139 | €84 | -€55 | -39.4% |
| Recurring financial charges | 65 | €139 | €84 | -€55 | -39.4% |
| Profit (loss) for the period before taxes | 9903 | €1,991 | -€5,722 | -€7,713 | |
| Income taxes | 67/77 | €146 | €112 | -€34 | -23.3% |
| Profit (loss) for the period | 9904 | €1,845 | -€5,834 | -€7,679 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,845 | -€5,834 | -€7,679 |
Source: filed annual accounts (NBB), financial years ended 30 June 2022 and 30 June 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.