TAS: 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.
TAS
Largest movements
- Receivables within one year -€3,876
down €3,876 (-14.4%), from €26,835 to €22,959
of which Other amounts receivable: -€26,835
- Tangible fixed assets +€3,569
up €3,569 (+30.4%), from €11,729 to €15,298
- Cash +€2,679
up €2,679 (+129.5%), from €2,068 to €4,747
mainly Other debts (+€13,905) and Depreciation (+€10,066)
- Other debts +€13,905
new in 2023: €13,905
- Trade debts -€10,909
no longer reported in 2023 (was €10,909)
- Profit (loss) carried forward -€863
down €863 (-3.7%), from €23,429 to €22,565
- Turnover -€90,996
no longer reported in 2023 (was €90,996)
- Purchases and services -€51,962
no longer reported in 2023 (was €51,962)
- Gross operating margin -€19,818
down €19,818 (-47.8%), from €41,464 to €21,647
- Staff costs -€5,678
down €5,678 (-52.0%), from €10,922 to €5,243
- Other operating charges +€1,956
up €1,956 (+83.3%), from €2,348 to €4,304
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 | €40,632 | €43,004 | +€2,372 | +5.8% |
| Fixed assets | 21/28 | €11,729 | €15,298 | +€3,569 | +30.4% |
| Tangible fixed assets | 22/27 | €11,729 | €15,298 | +€3,569 | +30.4% |
| Furniture and vehicles | 24 | €11,729 | €15,298 | +€3,569 | +30.4% |
| Current assets | 29/58 | €28,903 | €27,706 | -€1,197 | -4.1% |
| Amounts receivable within one year | 40/41 | €26,835 | €22,959 | -€3,876 | -14.4% |
| Trade receivables | 40 | - | €22,959 | +€22,959 | |
| Other amounts receivable | 41 | €26,835 | - | -€26,835 | |
| Cash at bank and in hand | 54/58 | €2,068 | €4,747 | +€2,679 | +129.5% |
| Total equity and liabilities | 10/49 | €40,632 | €43,004 | +€2,372 | +5.8% |
| Equity | 10/15 | €29,629 | €28,765 | -€863 | -2.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,429 | €22,565 | -€863 | -3.7% |
| Amounts payable | 17/49 | €11,004 | €14,239 | +€3,235 | +29.4% |
| Amounts payable within one year | 42/48 | €11,004 | €14,239 | +€3,235 | +29.4% |
| Trade debts | 44 | €10,909 | - | -€10,909 | |
| Suppliers | 440/4 | €10,909 | - | -€10,909 | |
| Taxes, remuneration and social security | 45 | €95 | €334 | +€239 | +250.3% |
| Taxes | 450/3 | €95 | €334 | +€239 | +250.3% |
| Other amounts payable | 47/48 | - | €13,905 | +€13,905 | |
| Turnover | 70 | €90,996 | - | -€90,996 | |
| Goods, raw materials, services and sundry goods | 60/61 | €51,962 | - | -€51,962 | |
| Remuneration, social security and pensions | 62 | €10,922 | €5,243 | -€5,678 | -52.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,796 | €10,066 | +€1,270 | +14.4% |
| Other operating charges | 640/8 | €2,348 | €4,304 | +€1,956 | +83.3% |
| Non-recurring operating charges | 66A | - | €2,063 | +€2,063 | |
| Gross operating margin | 9900 | €41,464 | €21,647 | -€19,818 | -47.8% |
| Operating profit (loss) | 9901 | €19,399 | -€29 | -€19,428 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,025 | €509 | -€516 | -50.4% |
| Recurring financial charges | 65 | €1,025 | €509 | -€516 | -50.4% |
| Profit (loss) for the period before taxes | 9903 | €18,374 | -€538 | -€18,912 | |
| Income taxes | 67/77 | €390 | €325 | -€65 | -16.7% |
| Profit (loss) for the period | 9904 | €17,984 | -€863 | -€18,847 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,984 | -€863 | -€18,847 |
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 6 October 2026 via checked.be.