STAFF SERVICE: 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.
STAFF SERVICE
Largest movements
- Tangible fixed assets +€1,711
up €1,711 (+24.9%), from €6,872 to €8,582
of which Land and buildings: +€1,844
- Cash -€710
no longer reported in 2023 (was €710)
mainly Investment in fixed assets (net) (-€4,346) and Net result for the year (-€2,396)
- Receivables within one year -€681
down €681 (-19.7%), from €3,452 to €2,771
of which Trade receivables: -€444
- Profit (loss) carried forward -€2,396
down €2,396 (-7.9%), from -€30,185 to -€32,581
- Other debts +€766
up €766 (+3.6%), from €21,387 to €22,152
- Trade debts +€667
up €667 (+152%), from €438 to €1,105
- Short-term financial debts +€513
new in 2023: €513
- Accrued charges and deferred income +€426
up €426 (+24.9%), from €1,710 to €2,136
- Gross operating margin -€1,615
down €1,615 (-45.6%), from €3,541 to €1,926
- Depreciation +€1,161
up €1,161 (+78.8%), from €1,474 to €2,635
- Other operating charges +€746
up €746 (+407%), from €183 to €929
- Financial charges -€49
down €49 (-6.1%), from €807 to €758
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 | €11,033 | €11,354 | +€320 | +2.9% |
| Fixed assets | 21/28 | €6,872 | €8,582 | +€1,711 | +24.9% |
| Tangible fixed assets | 22/27 | €6,872 | €8,582 | +€1,711 | +24.9% |
| Land and buildings | 22 | €6,288 | €8,132 | +€1,844 | +29.3% |
| Furniture and vehicles | 24 | €584 | €450 | -€134 | -22.9% |
| Current assets | 29/58 | €4,162 | €2,771 | -€1,390 | -33.4% |
| Amounts receivable within one year | 40/41 | €3,452 | €2,771 | -€681 | -19.7% |
| Trade receivables | 40 | €444 | - | -€444 | |
| Other amounts receivable | 41 | €3,008 | €2,771 | -€237 | -7.9% |
| Cash at bank and in hand | 54/58 | €710 | - | -€710 | |
| Total equity and liabilities | 10/49 | €11,033 | €11,354 | +€320 | +2.9% |
| Equity | 10/15 | -€12,502 | -€14,898 | -€2,396 | -19.2% |
| Contributions | 10/11 | €15,824 | €15,824 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | -€30,185 | -€32,581 | -€2,396 | -7.9% |
| Amounts payable | 17/49 | €23,535 | €26,251 | +€2,716 | +11.5% |
| Amounts payable within one year | 42/48 | €21,825 | €24,115 | +€2,290 | +10.5% |
| Financial debts | 43 | - | €513 | +€513 | |
| Credit institutions | 430/8 | - | €513 | +€513 | |
| Trade debts | 44 | €438 | €1,105 | +€667 | +152% |
| Suppliers | 440/4 | €438 | €1,105 | +€667 | +152% |
| Advances received on contracts in progress | 46 | - | €345 | +€345 | |
| Other amounts payable | 47/48 | €21,387 | €22,152 | +€766 | +3.6% |
| Accrued charges and deferred income | 492/3 | €1,710 | €2,136 | +€426 | +24.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,474 | €2,635 | +€1,161 | +78.8% |
| Other operating charges | 640/8 | €183 | €929 | +€746 | +407% |
| Gross operating margin | 9900 | €3,541 | €1,926 | -€1,615 | -45.6% |
| Operating profit (loss) | 9901 | €1,884 | -€1,638 | -€3,523 | |
| Financial charges | 65/66B | €807 | €758 | -€49 | -6.1% |
| Recurring financial charges | 65 | €807 | €758 | -€49 | -6.1% |
| Profit (loss) for the period before taxes | 9903 | €1,078 | -€2,396 | -€3,474 | |
| Profit (loss) for the period | 9904 | €1,078 | -€2,396 | -€3,474 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,078 | -€2,396 | -€3,474 |
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 30 October 2026 via checked.be.