STREAMLINE MANAGEMENT: 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.
What changed
STREAMLINE MANAGEMENT
NACE 70.200, Business and other management consultancy
financial year 2023 compared with 2022filed annual accounts (NBB)
Net result for the year
€50,133
2022 · -€7,554+€57,687
Equity
€186,858
2022 · €136,725+€50,133
Cash
€2,180
2022 · €0+€2,180
Balance sheet total
€289,562
2022 · €213,516+€76,046
Largest movements
Assets
- Receivables within one year +€72,806
up €72,806 (+241%), from €30,198 to €103,004
of which Trade receivables: +€54,387
Equity and liabilities
- Profit (loss) carried forward +€50,133
up €50,133 (+84.0%), from €59,673 to €109,806
- Tax, wage and social debts +€34,271
up €34,271 (+97.6%), from €35,117 to €69,389
- Current portion of long-term debt -€7,859
down €7,859 (-88.4%), from €8,894 to €1,035
Income statement
- Gross operating margin +€73,500
up €73,500, from -€4,137 to €69,363
- Taxes +€14,304
up €14,304 (+909%), from €1,573 to €15,878
- Other operating charges +€954
up €954 (+85.2%), from €1,119 to €2,073
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.
Result 2022
-€7,554
Gross operating margin
+€73,500
Depreciation
-€40
Other operating charges
-€954
Financial income
-€472
Financial charges
-€43
Taxes
-€14,304
Result 2023
€50,133
raises the resultlowers the result
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.
From operations
+€8,567
Investment
-€1,100
Financing
-€5,286
Cash 2022
€0
From operations (derived)
+€8,567
Net result for the year
+€50,133
Depreciation
+€40
Receivables within one year
-€72,806
Trade debts
-€2,233
Tax, wage and social debts
+€34,271
Accrued charges and deferred income
-€839
Investment (derived)
-€1,100
Investment in fixed assets (net)
-€1,100
Financing
-€5,286
Current portion of long-term debt
-€7,859
Short-term financial debts
+€2,572
Cash 2023
€2,180
brings cash intakes cash out
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €213,516 | €289,562 | +€76,046 | +35.6% |
| Fixed assets | 21/28 | - | €1,060 | +€1,060 | |
| Tangible fixed assets | 22/27 | - | €1,060 | +€1,060 | |
| Land and buildings | 22 | - | €1,060 | +€1,060 | |
| Current assets | 29/58 | €213,516 | €288,502 | +€74,986 | +35.1% |
| Amounts receivable after more than one year | 29 | €183,318 | €183,318 | = | 0.0% |
| Other amounts receivable | 291 | €183,318 | €183,318 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €30,198 | €103,004 | +€72,806 | +241% |
| Trade receivables | 40 | €21,294 | €75,681 | +€54,387 | +255% |
| Other amounts receivable | 41 | €8,904 | €27,323 | +€18,419 | +207% |
| Cash at bank and in hand | 54/58 | €0 | €2,180 | +€2,180 | |
| Total equity and liabilities | 10/49 | €213,516 | €289,562 | +€76,046 | +35.6% |
| Equity | 10/15 | €136,725 | €186,858 | +€50,133 | +36.7% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €58,502 | €58,502 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Tax-exempt reserves | 132 | €9,262 | €9,262 | = | 0.0% |
| Distributable reserves | 133 | €47,385 | €47,385 | = | 0.0% |
| Profit (loss) carried forward | 14 | €59,673 | €109,806 | +€50,133 | +84.0% |
| Amounts payable | 17/49 | €76,791 | €102,704 | +€25,913 | +33.7% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €75,952 | €102,704 | +€26,752 | +35.2% |
| Current portion of amounts payable after more than one year | 42 | €8,894 | €1,035 | -€7,859 | -88.4% |
| Financial debts | 43 | - | €2,572 | +€2,572 | |
| Credit institutions | 430/8 | - | €2,572 | +€2,572 | |
| Trade debts | 44 | €31,941 | €29,708 | -€2,233 | -7.0% |
| Suppliers | 440/4 | €23,937 | €29,708 | +€5,771 | +24.1% |
| Bills of exchange payable | 441 | €8,004 | - | -€8,004 | |
| Taxes, remuneration and social security | 45 | €35,117 | €69,389 | +€34,271 | +97.6% |
| Taxes | 450/3 | €35,117 | €69,389 | +€34,271 | +97.6% |
| Accrued charges and deferred income | 492/3 | €839 | - | -€839 | |
| Non-recurring operating income | 76A | - | €8,843 | +€8,843 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | €40 | +€40 | |
| Other operating charges | 640/8 | €1,119 | €2,073 | +€954 | +85.2% |
| Gross operating margin | 9900 | -€4,137 | €69,363 | +€73,500 | |
| Operating profit (loss) | 9901 | -€5,256 | €67,250 | +€72,506 | |
| Financial income | 75/76B | €472 | - | -€472 | |
| Recurring financial income | 75 | €472 | - | -€472 | |
| Financial charges | 65/66B | €1,196 | €1,239 | +€43 | +3.6% |
| Recurring financial charges | 65 | €1,196 | €1,239 | +€43 | +3.6% |
| Profit (loss) for the period before taxes | 9903 | -€5,981 | €66,011 | +€71,992 | |
| Income taxes | 67/77 | €1,573 | €15,878 | +€14,304 | +909% |
| Profit (loss) for the period | 9904 | -€7,554 | €50,133 | +€57,687 | |
| Transfer from tax-exempt reserves | 789 | €9,612 | - | -€9,612 | |
| Transfer to tax-exempt reserves | 689 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €2,058 | €50,133 | +€48,075 | +2,336% |
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 20 October 2026 via checked.be.