SWEET CAKES: 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.
SWEET CAKES
Largest movements
- Receivables within one year +€12,660
up €12,660 (+2,336%), from €542 to €13,202
of which Other amounts receivable: +€7,812
- Tangible fixed assets -€449
down €449 (-100%), from €449 to €0
- Cash +€146
up €146 (+470%), from €31 to €177
mainly Net result for the year (+€8,698) and Trade debts (+€2,032)
- Reserves +€6,719
new in 2023: €6,719
- Trade debts +€2,032
new in 2023: €2,032
- Profit (loss) carried forward +€1,978
no longer reported in 2023 (was -€1,978)
- Tax, wage and social debts +€1,627
new in 2023: €1,627
- Gross operating margin +€11,201
up €11,201, from -€1,923 to €9,278
- Depreciation +€403
up €403 (+876%), from €46 to €449
- Financial charges +€112
up €112 (+590%), from €19 to €131
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 | €1,022 | €13,379 | +€12,357 | +1,209% |
| Fixed assets | 21/28 | €449 | €0 | -€449 | -100% |
| Tangible fixed assets | 22/27 | €449 | €0 | -€449 | -100% |
| Plant, machinery and equipment | 23 | €449 | €0 | -€449 | -100% |
| Current assets | 29/58 | €573 | €13,379 | +€12,806 | +2,235% |
| Amounts receivable within one year | 40/41 | €542 | €13,202 | +€12,660 | +2,336% |
| Trade receivables | 40 | - | €4,848 | +€4,848 | |
| Other amounts receivable | 41 | €542 | €8,354 | +€7,812 | +1,441% |
| Cash at bank and in hand | 54/58 | €31 | €177 | +€146 | +470% |
| Total equity and liabilities | 10/49 | €1,022 | €13,379 | +€12,357 | +1,209% |
| Equity | 10/15 | €1,022 | €9,719 | +€8,697 | +851% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €6,719 | +€6,719 | |
| Distributable reserves | 133 | - | €6,719 | +€6,719 | |
| Profit (loss) carried forward | 14 | -€1,978 | - | +€1,978 | |
| Amounts payable | 17/49 | - | €3,659 | +€3,659 | |
| Amounts payable within one year | 42/48 | - | €3,659 | +€3,659 | |
| Trade debts | 44 | - | €2,032 | +€2,032 | |
| Suppliers | 440/4 | - | €2,032 | +€2,032 | |
| Taxes, remuneration and social security | 45 | - | €1,627 | +€1,627 | |
| Taxes | 450/3 | - | €1,627 | +€1,627 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46 | €449 | +€403 | +876% |
| Gross operating margin | 9900 | -€1,923 | €9,278 | +€11,201 | |
| Operating profit (loss) | 9901 | -€1,969 | €8,829 | +€10,798 | |
| Financial income | 75/76B | €10 | - | -€10 | |
| Recurring financial income | 75 | €10 | - | -€10 | |
| Financial charges | 65/66B | €19 | €131 | +€112 | +590% |
| Recurring financial charges | 65 | €19 | €131 | +€112 | +590% |
| Profit (loss) for the period before taxes | 9903 | -€1,978 | €8,698 | +€10,676 | |
| Profit (loss) for the period | 9904 | -€1,978 | €8,698 | +€10,676 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,978 | €8,698 | +€10,676 |
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 31 October 2026 via checked.be.