Strategy4u: 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.
Strategy4u
Largest movements
- Receivables within one year -€418
no longer reported in 2023 (was €418)
- Deferred charges and accrued income -€213
no longer reported in 2023 (was €213)
- Short-term financial debts -€9,119
down €9,119 (-96.9%), from €9,410 to €291
- Profit (loss) carried forward +€7,035
up €7,035 (+16.8%), from -€41,868 to -€34,833
- Tax, wage and social debts +€1,265
up €1,265 (+410.6%), from €308 to €1,574
- Other debts +€291
up €291 (+2.4%), from €12,201 to €12,492
- Trade debts -€103
down €103 (-20.9%), from €493 to €390
- Financial income +€15,400
up €15,400 (+154003500.0%), from €0 to €15,400
- Gross operating margin -€3,326
down €3,326 (-166.4%), from -€1,998 to -€5,324
- Financial charges +€380
up €380 (+25.2%), from €1,510 to €1,890
- Other operating charges +€327
up €327 (+45.5%), from €719 to €1,047
- Taxes +€105
new in 2023: €105
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €631 | - | -€631 | |
| Current assets | 29/58 | €631 | - | -€631 | |
| Amounts receivable within one year | 40/41 | €418 | - | -€418 | |
| Other amounts receivable | 41 | €418 | - | -€418 | |
| Deferred charges and accrued income | 490/1 | €213 | - | -€213 | |
| Total equity and liabilities | 10/49 | €631 | - | -€631 | |
| Equity | 10/15 | -€21,781 | -€14,747 | +€7,035 | +32.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,487 | €1,487 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,487 | €1,487 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,487 | €1,487 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€41,868 | -€34,833 | +€7,035 | +16.8% |
| Amounts payable | 17/49 | €22,413 | €14,747 | -€7,666 | -34.2% |
| Amounts payable within one year | 42/48 | €22,413 | €14,747 | -€7,666 | -34.2% |
| Financial debts | 43 | €9,410 | €291 | -€9,119 | -96.9% |
| Credit institutions | 430/8 | €9,410 | €291 | -€9,119 | -96.9% |
| Trade debts | 44 | €493 | €390 | -€103 | -20.9% |
| Suppliers | 440/4 | €493 | €390 | -€103 | -20.9% |
| Taxes, remuneration and social security | 45 | €308 | €1,574 | +€1,265 | +410.6% |
| Taxes | 450/3 | €308 | €1,574 | +€1,265 | +410.6% |
| Other amounts payable | 47/48 | €12,201 | €12,492 | +€291 | +2.4% |
| Other operating charges | 640/8 | €719 | €1,047 | +€327 | +45.5% |
| Gross operating margin | 9900 | -€1,998 | -€5,324 | -€3,326 | -166.4% |
| Operating profit (loss) | 9901 | -€2,718 | -€6,371 | -€3,653 | -134.4% |
| Financial income | 75/76B | €0 | €15,400 | +€15,400 | +154003500.0% |
| Recurring financial income | 75 | €0 | €15,400 | +€15,400 | +154003500.0% |
| Financial charges | 65/66B | €1,510 | €1,890 | +€380 | +25.2% |
| Recurring financial charges | 65 | €1,510 | €1,890 | +€380 | +25.2% |
| Profit (loss) for the period before taxes | 9903 | -€4,228 | €7,139 | +€11,367 | |
| Income taxes | 67/77 | - | €105 | +€105 | |
| Profit (loss) for the period | 9904 | -€4,228 | €7,035 | +€11,262 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,228 | €7,035 | +€11,262 |
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 7 October 2026 via checked.be.