STRUCTOS: 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.
STRUCTOS
Largest movements
- Cash +€81,710
up €81,710 (+61.4%), from €133,170 to €214,880
mainly Advances received (+€37,510) and Trade debts (+€27,759)
- Receivables within one year +€30,761
up €30,761 (+72.4%), from €42,485 to €73,246
of which Trade receivables: +€20,589
- Receivables after one year -€15,900
no longer reported in 2023 (was €15,900)
- Tangible fixed assets +€3,128
new in 2023: €3,128
- Advances received +€37,510
up €37,510 (+101.3%), from €37,011 to €74,521
- Trade debts +€27,759
up €27,759 (+145.5%), from €19,080 to €46,839
- Reserves +€22,000
new in 2023: €22,000
- Other debts +€11,908
up €11,908 (+131.2%), from €9,079 to €20,987
- Turnover -€11,091
down €11,091 (-8.6%), from €128,770 to €117,679
- Gross operating margin -€8,003
down €8,003 (-17.8%), from €44,850 to €36,848
- Purchases and services -€3,088
down €3,088 (-3.7%), from €83,920 to €80,832
- Other operating charges +€1,355
up €1,355 (+389.9%), from €348 to €1,702
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
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 | €192,771 | €291,749 | +€98,978 | +51.3% |
| Fixed assets | 21/28 | €255 | €3,383 | +€3,128 | +1226.6% |
| Tangible fixed assets | 22/27 | - | €3,128 | +€3,128 | |
| Furniture and vehicles | 24 | - | €3,128 | +€3,128 | |
| Financial fixed assets | 28 | €255 | €255 | = | 0.0% |
| Current assets | 29/58 | €192,516 | €288,366 | +€95,850 | +49.8% |
| Amounts receivable after more than one year | 29 | €15,900 | - | -€15,900 | |
| Other amounts receivable | 291 | €15,900 | - | -€15,900 | |
| Amounts receivable within one year | 40/41 | €42,485 | €73,246 | +€30,761 | +72.4% |
| Trade receivables | 40 | €40,026 | €60,614 | +€20,589 | +51.4% |
| Other amounts receivable | 41 | €2,460 | €12,632 | +€10,172 | +413.5% |
| Cash at bank and in hand | 54/58 | €133,170 | €214,880 | +€81,710 | +61.4% |
| Deferred charges and accrued income | 490/1 | €960 | €240 | -€720 | -75.0% |
| Total equity and liabilities | 10/49 | €192,771 | €291,749 | +€98,978 | +51.3% |
| Equity | 10/15 | €82,701 | €104,808 | +€22,107 | +26.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | - | €22,000 | +€22,000 | |
| Distributable reserves | 133 | - | €22,000 | +€22,000 | |
| Profit (loss) carried forward | 14 | €81,701 | €81,808 | +€107 | +0.1% |
| Amounts payable | 17/49 | €110,070 | €186,941 | +€76,871 | +69.8% |
| Amounts payable within one year | 42/48 | €110,070 | €186,941 | +€76,871 | +69.8% |
| Trade debts | 44 | €19,080 | €46,839 | +€27,759 | +145.5% |
| Suppliers | 440/4 | €19,080 | €46,839 | +€27,759 | +145.5% |
| Advances received on contracts in progress | 46 | €37,011 | €74,521 | +€37,510 | +101.3% |
| Taxes, remuneration and social security | 45 | €44,901 | €44,595 | -€306 | -0.7% |
| Taxes | 450/3 | €44,901 | €43,695 | -€1,206 | -2.7% |
| Remuneration and social security | 454/9 | - | €900 | +€900 | |
| Other amounts payable | 47/48 | €9,079 | €20,987 | +€11,908 | +131.2% |
| Turnover | 70 | €128,770 | €117,679 | -€11,091 | -8.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €83,920 | €80,832 | -€3,088 | -3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,172 | +€1,172 | |
| Other operating charges | 640/8 | €348 | €1,702 | +€1,355 | +389.9% |
| Gross operating margin | 9900 | €44,850 | €36,848 | -€8,003 | -17.8% |
| Operating profit (loss) | 9901 | €44,503 | €33,973 | -€10,530 | -23.7% |
| Financial income | 75/76B | €454 | €240 | -€215 | -47.2% |
| Recurring financial income | 75 | €454 | €240 | -€215 | -47.2% |
| Financial charges | 65/66B | €134 | €374 | +€240 | +179.4% |
| Recurring financial charges | 65 | €134 | €374 | +€240 | +179.4% |
| Profit (loss) for the period before taxes | 9903 | €44,823 | €33,839 | -€10,984 | -24.5% |
| Income taxes | 67/77 | €11,960 | €11,732 | -€229 | -1.9% |
| Profit (loss) for the period | 9904 | €32,863 | €22,107 | -€10,755 | -32.7% |
| Profit (loss) for the period to be appropriated | 9905 | €32,863 | €22,107 | -€10,755 | -32.7% |
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 11 October 2026 via checked.be.