TOP DALL: 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.
TOP DALL
Largest movements
- Receivables within one year -€2,000
down €2,000 (-10.4%), from €19,179 to €17,179
of which Trade receivables: -€2,000
- Other debts -€2,695
down €2,695 (-73.0%), from €3,690 to €995
- Profit (loss) carried forward +€2,203
up €2,203 (+249.9%), from €882 to €3,085
- Trade debts -€1,905
down €1,905 (-57.1%), from €3,335 to €1,430
- Tax, wage and social debts +€535
up €535 (+10.0%), from €5,335 to €5,870
of which Taxes: +€5,474
- Turnover -€168,095
no longer reported in 2023 (was €168,095)
- Purchases and services -€136,127
no longer reported in 2023 (was €136,127)
- Staff costs -€29,648
no longer reported in 2023 (was €29,648)
- Gross operating margin -€29,612
down €29,612 (-92.6%), from €31,969 to €2,356
- Financial charges -€4,970
down €4,970 (-97.0%), from €5,123 to €153
of which Non-recurring financial charges: -€4,970
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 | €19,442 | €17,581 | -€1,862 | -9.6% |
| Fixed assets | 21/28 | €58 | €58 | = | 0.0% |
| Financial fixed assets | 28 | €58 | €58 | = | 0.0% |
| Current assets | 29/58 | €19,384 | €17,523 | -€1,862 | -9.6% |
| Amounts receivable within one year | 40/41 | €19,179 | €17,179 | -€2,000 | -10.4% |
| Trade receivables | 40 | €5,417 | €3,417 | -€2,000 | -36.9% |
| Other amounts receivable | 41 | €13,762 | €13,762 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €205 | €344 | +€138 | +67.4% |
| Total equity and liabilities | 10/49 | €19,442 | €17,581 | -€1,862 | -9.6% |
| Equity | 10/15 | €7,082 | €9,285 | +€2,203 | +31.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Share premium | 1100/10 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €882 | €3,085 | +€2,203 | +249.9% |
| Amounts payable | 17/49 | €12,360 | €8,296 | -€4,065 | -32.9% |
| Amounts payable within one year | 42/48 | €12,360 | €8,296 | -€4,065 | -32.9% |
| Trade debts | 44 | €3,335 | €1,430 | -€1,905 | -57.1% |
| Suppliers | 440/4 | €3,335 | €1,430 | -€1,905 | -57.1% |
| Taxes, remuneration and social security | 45 | €5,335 | €5,870 | +€535 | +10.0% |
| Taxes | 450/3 | €396 | €5,870 | +€5,474 | +1383.0% |
| Remuneration and social security | 454/9 | €4,939 | - | -€4,939 | |
| Other amounts payable | 47/48 | €3,690 | €995 | -€2,695 | -73.0% |
| Turnover | 70 | €168,095 | - | -€168,095 | |
| Goods, raw materials, services and sundry goods | 60/61 | €136,127 | - | -€136,127 | |
| Remuneration, social security and pensions | 62 | €29,648 | - | -€29,648 | |
| Other operating charges | 640/8 | €198 | - | -€198 | |
| Gross operating margin | 9900 | €31,969 | €2,356 | -€29,612 | -92.6% |
| Operating profit (loss) | 9901 | €2,122 | €2,356 | +€234 | +11.0% |
| Financial income | 75/76B | €9 | - | -€9 | |
| Recurring financial income | 75 | €9 | - | -€9 | |
| Financial charges | 65/66B | €5,123 | €153 | -€4,970 | -97.0% |
| Recurring financial charges | 65 | €153 | €153 | +€0 | +0.2% |
| Non-recurring financial charges | 66B | €4,970 | - | -€4,970 | |
| Profit (loss) for the period before taxes | 9903 | -€2,993 | €2,203 | +€5,196 | |
| Profit (loss) for the period | 9904 | -€2,993 | €2,203 | +€5,196 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,993 | €2,203 | +€5,196 |
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.