TOM VERNIEUWING: what changed
TOM VERNIEUWING
Largest movements
- Receivables within one year +€10,504
up €10,504 (+21.8%), from €48,169 to €58,673
of which Other amounts receivable: +€16,482
- Tangible fixed assets +€1,619
up €1,619 (+18.0%), from €8,978 to €10,597
of which Plant, machinery and equipment: +€873
- Other debts +€26,420
up €26,420 (+81.2%), from €32,540 to €58,960
- Tax, wage and social debts -€20,482
down €20,482 (-93.0%), from €22,021 to €1,539
of which Remuneration and social security: -€17,903
- Profit (loss) carried forward +€11,335
up €11,335, from -€7,546 to €3,788
- Trade debts -€4,520
down €4,520 (-39.6%), from €11,402 to €6,881
- Staff costs -€9,707
no longer reported in 2023 (was €9,707)
- Gross operating margin -€7,013
down €7,013 (-27.9%), from €25,096 to €18,083
- Taxes -€1,553
down €1,553 (-62.1%), from €2,500 to €947
- Depreciation +€1,306
up €1,306 (+42.4%), from €3,084 to €4,390
- Other operating charges +€639
up €639 (+111%), from €576 to €1,215
Change in the result, 2022 to 2023
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2022 and 2023 balance sheets and the 2023 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €59,416 | €72,168 | +€12,752 | +21.5% |
| Fixed assets | 21/28 | €8,978 | €10,597 | +€1,619 | +18.0% |
| Tangible fixed assets | 22/27 | €8,978 | €10,597 | +€1,619 | +18.0% |
| Plant, machinery and equipment | 23 | €2,404 | €3,278 | +€873 | +36.3% |
| Furniture and vehicles | 24 | €6,573 | €7,319 | +€746 | +11.3% |
| Current assets | 29/58 | €50,439 | €61,571 | +€11,132 | +22.1% |
| Amounts receivable within one year | 40/41 | €48,169 | €58,673 | +€10,504 | +21.8% |
| Trade receivables | 40 | €44,164 | €38,187 | -€5,977 | -13.5% |
| Other amounts receivable | 41 | €4,004 | €20,486 | +€16,482 | +412% |
| Cash at bank and in hand | 54/58 | €1,170 | €1,504 | +€334 | +28.5% |
| Deferred charges and accrued income | 490/1 | €1,100 | €1,394 | +€294 | +26.7% |
| Total equity and liabilities | 10/49 | €59,416 | €72,168 | +€12,752 | +21.5% |
| Equity | 10/15 | -€6,546 | €4,788 | +€11,335 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,546 | €3,788 | +€11,335 | |
| Amounts payable | 17/49 | €65,963 | €67,380 | +€1,417 | +2.1% |
| Amounts payable within one year | 42/48 | €65,963 | €67,380 | +€1,417 | +2.1% |
| Trade debts | 44 | €11,402 | €6,881 | -€4,520 | -39.6% |
| Suppliers | 440/4 | €11,402 | €6,881 | -€4,520 | -39.6% |
| Taxes, remuneration and social security | 45 | €22,021 | €1,539 | -€20,482 | -93.0% |
| Taxes | 450/3 | €4,118 | €1,539 | -€2,579 | -62.6% |
| Remuneration and social security | 454/9 | €17,903 | - | -€17,903 | |
| Other amounts payable | 47/48 | €32,540 | €58,960 | +€26,420 | +81.2% |
| Remuneration, social security and pensions | 62 | €9,707 | - | -€9,707 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,084 | €4,390 | +€1,306 | +42.4% |
| Other operating charges | 640/8 | €576 | €1,215 | +€639 | +111% |
| Gross operating margin | 9900 | €25,096 | €18,083 | -€7,013 | -27.9% |
| Operating profit (loss) | 9901 | €11,729 | €12,478 | +€749 | +6.4% |
| Financial income | 75/76B | €1 | €1 | +€0 | +46.7% |
| Recurring financial income | 75 | €1 | €1 | +€0 | +46.7% |
| Financial charges | 65/66B | €107 | €198 | +€90 | +84.3% |
| Recurring financial charges | 65 | €107 | €198 | +€90 | +84.3% |
| Profit (loss) for the period before taxes | 9903 | €11,622 | €12,281 | +€659 | +5.7% |
| Income taxes | 67/77 | €2,500 | €947 | -€1,553 | -62.1% |
| Profit (loss) for the period | 9904 | €9,122 | €11,335 | +€2,212 | +24.3% |
| Profit (loss) for the period to be appropriated | 9905 | €9,122 | €11,335 | +€2,212 | +24.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.