USUAL PROJECTS: 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.
USUAL PROJECTS
Largest movements
- Cash +€27,612
up €27,612 (+71.4%), from €38,683 to €66,295
mainly Receivables within one year (+€26,809) and Trade debts (+€9,404)
- Receivables within one year -€26,809
down €26,809 (-38.7%), from €69,200 to €42,391
of which Other amounts receivable: -€37,518
- Tangible fixed assets +€15,456
new in 2023: €15,456
- Trade debts +€9,404
up €9,404 (+482.0%), from €1,951 to €11,355
- Profit (loss) carried forward +€6,855
up €6,855 (+8.0%), from €86,077 to €92,932
- Depreciation +€3,864
new in 2023: €3,864
- Gross operating margin +€2,071
up €2,071 (+22.8%), from €9,091 to €11,162
- Other operating charges +€280
new in 2023: €280
- Financial charges -€249
down €249 (-60.4%), from €412 to €163
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 | €107,883 | €124,142 | +€16,259 | +15.1% |
| Fixed assets | 21/28 | - | €15,456 | +€15,456 | |
| Tangible fixed assets | 22/27 | - | €15,456 | +€15,456 | |
| Other tangible fixed assets | 26 | - | €15,456 | +€15,456 | |
| Current assets | 29/58 | €107,883 | €108,686 | +€803 | +0.7% |
| Amounts receivable within one year | 40/41 | €69,200 | €42,391 | -€26,809 | -38.7% |
| Trade receivables | 40 | €1,950 | €12,659 | +€10,709 | +549.2% |
| Other amounts receivable | 41 | €67,250 | €29,732 | -€37,518 | -55.8% |
| Cash at bank and in hand | 54/58 | €38,683 | €66,295 | +€27,612 | +71.4% |
| Total equity and liabilities | 10/49 | €107,883 | €124,142 | +€16,259 | +15.1% |
| Equity | 10/15 | €105,932 | €112,787 | +€6,855 | +6.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,255 | €1,255 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,255 | €1,255 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,255 | €1,255 | = | 0.0% |
| Profit (loss) carried forward | 14 | €86,077 | €92,932 | +€6,855 | +8.0% |
| Amounts payable | 17/49 | €1,951 | €11,355 | +€9,404 | +482.0% |
| Amounts payable within one year | 42/48 | €1,951 | €11,355 | +€9,404 | +482.0% |
| Trade debts | 44 | €1,951 | €11,355 | +€9,404 | +482.0% |
| Suppliers | 440/4 | €1,951 | €11,355 | +€9,404 | +482.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €3,864 | +€3,864 | |
| Other operating charges | 640/8 | - | €280 | +€280 | |
| Gross operating margin | 9900 | €9,091 | €11,162 | +€2,071 | +22.8% |
| Operating profit (loss) | 9901 | €9,091 | €7,018 | -€2,073 | -22.8% |
| Financial charges | 65/66B | €412 | €163 | -€249 | -60.4% |
| Recurring financial charges | 65 | €412 | €163 | -€249 | -60.4% |
| Profit (loss) for the period before taxes | 9903 | €8,679 | €6,855 | -€1,824 | -21.0% |
| Profit (loss) for the period | 9904 | €8,679 | €6,855 | -€1,824 | -21.0% |
| Profit (loss) for the period to be appropriated | 9905 | €8,679 | €6,855 | -€1,824 | -21.0% |
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 30 September 2026 via checked.be.