SYNOPSIS ARCHITECTURE: 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.
SYNOPSIS ARCHITECTURE
Largest movements
- Receivables within one year +€35,391
up €35,391 (+65.8%), from €53,780 to €89,171
of which Trade receivables: +€41,919
- Cash -€20,377
down €20,377 (-72.8%), from €27,978 to €7,600
mainly Receivables within one year (-€35,391) and Tax, wage and social debts (-€2,316)
- Tangible fixed assets +€1,092
up €1,092 (+304.4%), from €359 to €1,450
of which Furniture and vehicles: +€1,212
- Reserves +€19,030
new in 2023: €19,030
- Tax, wage and social debts -€2,316
down €2,316 (-14.5%), from €16,011 to €13,694
- Turnover +€94,346
up €94,346 (+67.8%), from €139,138 to €233,484
- Purchases and services +€90,448
up €90,448 (+79.9%), from €113,242 to €203,690
- Gross operating margin +€3,898
up €3,898 (+15.1%), from €25,896 to €29,794
- Taxes +€3,110
up €3,110 (+46.3%), from €6,718 to €9,829
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 | €82,668 | €99,641 | +€16,973 | +20.5% |
| Fixed assets | 21/28 | €359 | €1,450 | +€1,092 | +304.4% |
| Tangible fixed assets | 22/27 | €359 | €1,450 | +€1,092 | +304.4% |
| Plant, machinery and equipment | 23 | €121 | €0 | -€121 | -100.0% |
| Furniture and vehicles | 24 | €238 | €1,450 | +€1,212 | +509.7% |
| Current assets | 29/58 | €82,310 | €98,191 | +€15,882 | +19.3% |
| Amounts receivable within one year | 40/41 | €53,780 | €89,171 | +€35,391 | +65.8% |
| Trade receivables | 40 | €36,246 | €78,165 | +€41,919 | +115.7% |
| Other amounts receivable | 41 | €17,534 | €11,005 | -€6,528 | -37.2% |
| Cash at bank and in hand | 54/58 | €27,978 | €7,600 | -€20,377 | -72.8% |
| Deferred charges and accrued income | 490/1 | €552 | €1,420 | +€868 | +157.3% |
| Total equity and liabilities | 10/49 | €82,668 | €99,641 | +€16,973 | +20.5% |
| Equity | 10/15 | €66,658 | €85,688 | +€19,030 | +28.5% |
| Contributions | 10/11 | €19,168 | €19,168 | = | 0.0% |
| Reserves | 13 | - | €19,030 | +€19,030 | |
| Distributable reserves | 133 | - | €19,030 | +€19,030 | |
| Profit (loss) carried forward | 14 | €47,489 | €47,489 | = | 0.0% |
| Amounts payable | 17/49 | €16,011 | €13,953 | -€2,057 | -12.8% |
| Amounts payable within one year | 42/48 | €16,011 | €13,953 | -€2,057 | -12.8% |
| Trade debts | 44 | - | €259 | +€259 | |
| Suppliers | 440/4 | - | €259 | +€259 | |
| Taxes, remuneration and social security | 45 | €16,011 | €13,694 | -€2,316 | -14.5% |
| Taxes | 450/3 | €16,011 | €13,694 | -€2,316 | -14.5% |
| Turnover | 70 | €139,138 | €233,484 | +€94,346 | +67.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €113,242 | €203,690 | +€90,448 | +79.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €466 | €438 | -€28 | -6.0% |
| Other operating charges | 640/8 | €383 | €384 | +€2 | +0.4% |
| Gross operating margin | 9900 | €25,896 | €29,794 | +€3,898 | +15.1% |
| Operating profit (loss) | 9901 | €25,047 | €28,971 | +€3,924 | +15.7% |
| Financial charges | 65/66B | €50 | €112 | +€63 | +126.6% |
| Recurring financial charges | 65 | €50 | €112 | +€63 | +126.6% |
| Profit (loss) for the period before taxes | 9903 | €24,998 | €28,859 | +€3,861 | +15.4% |
| Income taxes | 67/77 | €6,718 | €9,829 | +€3,110 | +46.3% |
| Profit (loss) for the period | 9904 | €18,279 | €19,030 | +€751 | +4.1% |
| Profit (loss) for the period to be appropriated | 9905 | €18,279 | €19,030 | +€751 | +4.1% |
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.