SPICK & SPAN: 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.
SPICK & SPAN
Largest movements
- Cash -€21,094
down €21,094 (-79.1%), from €26,652 to €5,558
mainly Trade debts (-€24,268) and Receivables within one year (-€17,965)
- Receivables within one year +€17,965
up €17,965 (+23.7%), from €75,897 to €93,863
of which Other amounts receivable: +€20,708
- Trade debts -€24,268
down €24,268 (-52.4%), from €46,300 to €22,032
- Tax, wage and social debts +€11,591
up €11,591 (+26.4%), from €43,967 to €55,558
of which Taxes: +€11,160
- Other debts +€10,785
new in 2023: €10,785
- Profit (loss) carried forward -€1,237
down €1,237 (-12.7%), from €9,732 to €8,495
- Gross operating margin -€23,982
down €23,982 (-9.0%), from €266,484 to €242,502
- Staff costs -€10,429
down €10,429 (-4.1%), from €252,358 to €241,929
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.
Derived cash bridge
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 | €103,000 | €99,871 | -€3,129 | -3.0% |
| Fixed assets | 21/28 | €450 | €450 | = | 0.0% |
| Financial fixed assets | 28 | €450 | €450 | = | 0.0% |
| Current assets | 29/58 | €102,550 | €99,421 | -€3,129 | -3.1% |
| Amounts receivable within one year | 40/41 | €75,897 | €93,863 | +€17,965 | +23.7% |
| Trade receivables | 40 | €34,154 | €31,412 | -€2,742 | -8.0% |
| Other amounts receivable | 41 | €41,744 | €62,451 | +€20,708 | +49.6% |
| Cash at bank and in hand | 54/58 | €26,652 | €5,558 | -€21,094 | -79.1% |
| Total equity and liabilities | 10/49 | €103,000 | €99,871 | -€3,129 | -3.0% |
| Equity | 10/15 | €12,732 | €11,495 | -€1,237 | -9.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,732 | €8,495 | -€1,237 | -12.7% |
| Amounts payable | 17/49 | €90,267 | €88,375 | -€1,892 | -2.1% |
| Amounts payable within one year | 42/48 | €90,267 | €88,375 | -€1,892 | -2.1% |
| Trade debts | 44 | €46,300 | €22,032 | -€24,268 | -52.4% |
| Suppliers | 440/4 | €46,300 | €22,032 | -€24,268 | -52.4% |
| Taxes, remuneration and social security | 45 | €43,967 | €55,558 | +€11,591 | +26.4% |
| Taxes | 450/3 | €8,599 | €19,760 | +€11,160 | +130% |
| Remuneration and social security | 454/9 | €35,368 | €35,799 | +€430 | +1.2% |
| Other amounts payable | 47/48 | - | €10,785 | +€10,785 | |
| Remuneration, social security and pensions | 62 | €252,358 | €241,929 | -€10,429 | -4.1% |
| Other operating charges | 640/8 | €1,568 | €1,215 | -€353 | -22.5% |
| Gross operating margin | 9900 | €266,484 | €242,502 | -€23,982 | -9.0% |
| Operating profit (loss) | 9901 | €12,558 | -€642 | -€13,200 | |
| Financial charges | 65/66B | €264 | €466 | +€202 | +76.6% |
| Recurring financial charges | 65 | €264 | €466 | +€202 | +76.6% |
| Profit (loss) for the period before taxes | 9903 | €12,295 | -€1,108 | -€13,403 | |
| Income taxes | 67/77 | €2,562 | €129 | -€2,433 | -95.0% |
| Profit (loss) for the period | 9904 | €9,732 | -€1,237 | -€10,969 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,732 | -€1,237 | -€10,969 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.