SPLEND-it ID!: 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.
SPLEND-it ID!
Largest movements
- Stocks and contracts -€235,899
down €235,899 (-59.2%), from €398,542 to €162,643
- Tangible fixed assets -€79,657
down €79,657 (-68.5%), from €116,275 to €36,618
of which Leasing and similar rights: -€69,107
- Receivables after one year -€70,000
down €70,000 (-100%), from €70,000 to €0
- Deferred charges and accrued income -€18,522
down €18,522 (-81.5%), from €22,734 to €4,212
- Receivables within one year +€16,603
up €16,603 (+6.8%), from €244,594 to €261,197
of which Other amounts receivable: +€89,059
- Trade debts -€247,815
down €247,815 (-90.2%), from €274,595 to €26,780
- Advances received -€161,744
down €161,744 (-100%), from €161,744 to €0
- Debts after one year -€95,984
down €95,984 (-100%), from €95,984 to €0
- Profit (loss) carried forward +€93,344
up €93,344 (+47.2%), from -€197,625 to -€104,281
- Other debts +€64,952
new in 2023: €64,952
- Financial income +€127,704
up €127,704 (+1,552%), from €8,227 to €135,931
- Gross operating margin +€89,723
up €89,723, from -€50,623 to €39,100
- Depreciation -€10,211
down €10,211 (-37.5%), from €27,235 to €17,025
- Write-downs -€7,053
down €7,053 (-13.5%), from €52,241 to €45,188
- Financial charges +€2,466
up €2,466 (+19.2%), from €12,868 to €15,334
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 | €865,657 | €481,802 | -€383,855 | -44.3% |
| Fixed assets | 21/28 | €122,125 | €42,468 | -€79,657 | -65.2% |
| Tangible fixed assets | 22/27 | €116,275 | €36,618 | -€79,657 | -68.5% |
| Plant, machinery and equipment | 23 | €10,388 | €5,908 | -€4,481 | -43.1% |
| Furniture and vehicles | 24 | €10,935 | €5,754 | -€5,180 | -47.4% |
| Leasing and similar rights | 25 | €90,291 | €21,185 | -€69,107 | -76.5% |
| Other tangible fixed assets | 26 | €4,661 | €3,771 | -€889 | -19.1% |
| Financial fixed assets | 28 | €5,850 | €5,850 | = | 0.0% |
| Current assets | 29/58 | €743,532 | €439,334 | -€304,198 | -40.9% |
| Amounts receivable after more than one year | 29 | €70,000 | €0 | -€70,000 | -100% |
| Other amounts receivable | 291 | €70,000 | €0 | -€70,000 | -100% |
| Stocks and contracts in progress | 3 | €398,542 | €162,643 | -€235,899 | -59.2% |
| Stocks | 30/36 | €398,542 | €162,643 | -€235,899 | -59.2% |
| Amounts receivable within one year | 40/41 | €244,594 | €261,197 | +€16,603 | +6.8% |
| Trade receivables | 40 | €136,876 | €64,420 | -€72,456 | -52.9% |
| Other amounts receivable | 41 | €107,718 | €196,777 | +€89,059 | +82.7% |
| Cash at bank and in hand | 54/58 | €7,662 | €11,283 | +€3,620 | +47.2% |
| Deferred charges and accrued income | 490/1 | €22,734 | €4,212 | -€18,522 | -81.5% |
| Total equity and liabilities | 10/49 | €865,657 | €481,802 | -€383,855 | -44.3% |
| Equity | 10/15 | €110,522 | €203,866 | +€93,344 | +84.5% |
| Contributions | 10/11 | €88,600 | €88,600 | = | 0.0% |
| Reserves | 13 | €219,547 | €219,547 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8,860 | €0 | -€8,860 | -100% |
| Reserves not available under the articles | 1311 | €8,860 | €0 | -€8,860 | -100% |
| Distributable reserves | 133 | €210,687 | €219,547 | +€8,860 | +4.2% |
| Profit (loss) carried forward | 14 | -€197,625 | -€104,281 | +€93,344 | +47.2% |
| Amounts payable | 17/49 | €755,135 | €277,936 | -€477,199 | -63.2% |
| Amounts payable after more than one year | 17 | €95,984 | €0 | -€95,984 | -100% |
| Financial debts | 170/4 | €95,984 | €0 | -€95,984 | -100% |
| Amounts payable within one year | 42/48 | €659,151 | €277,936 | -€381,215 | -57.8% |
| Current portion of amounts payable after more than one year | 42 | €48,980 | €383 | -€48,597 | -99.2% |
| Financial debts | 43 | €145,828 | €116,814 | -€29,014 | -19.9% |
| Credit institutions | 430/8 | €145,828 | €116,814 | -€29,014 | -19.9% |
| Trade debts | 44 | €274,595 | €26,780 | -€247,815 | -90.2% |
| Suppliers | 440/4 | €274,595 | €26,780 | -€247,815 | -90.2% |
| Advances received on contracts in progress | 46 | €161,744 | €0 | -€161,744 | -100% |
| Taxes, remuneration and social security | 45 | €28,004 | €69,007 | +€41,003 | +146% |
| Taxes | 450/3 | €28,004 | €68,663 | +€40,659 | +145% |
| Remuneration and social security | 454/9 | - | €344 | +€344 | |
| Other amounts payable | 47/48 | - | €64,952 | +€64,952 | |
| Non-recurring operating income | 76A | €8,162 | €0 | -€8,162 | -100% |
| Remuneration, social security and pensions | 62 | -€6 | €0 | +€6 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,235 | €17,025 | -€10,211 | -37.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €52,241 | €45,188 | -€7,053 | -13.5% |
| Other operating charges | 640/8 | €2,489 | €3,605 | +€1,116 | +44.9% |
| Gross operating margin | 9900 | -€50,623 | €39,100 | +€89,723 | |
| Operating profit (loss) | 9901 | -€132,582 | -€26,718 | +€105,864 | +79.8% |
| Financial income | 75/76B | €8,227 | €135,931 | +€127,704 | +1,552% |
| Recurring financial income | 75 | €8,227 | €135,931 | +€127,704 | +1,552% |
| Financial charges | 65/66B | €12,868 | €15,334 | +€2,466 | +19.2% |
| Recurring financial charges | 65 | €12,868 | €15,334 | +€2,466 | +19.2% |
| Profit (loss) for the period before taxes | 9903 | -€137,222 | €93,879 | +€231,101 | |
| Income taxes | 67/77 | €1,491 | €535 | -€956 | -64.1% |
| Profit (loss) for the period | 9904 | -€138,713 | €93,344 | +€232,058 | |
| Transfer from tax-exempt reserves | 789 | €6,791 | €0 | -€6,791 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | -€131,922 | €93,344 | +€225,267 |
Source: filed annual accounts (NBB), financial years ended 30 September 2022 and 30 September 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.