Van Steenbergen - di Resta: 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.
Van Steenbergen - di Resta
Largest movements
- Cash -€26,563
down €26,563 (-50.7%), from €52,406 to €25,843
mainly Debts after one year (-€48,093) and Other debts (-€4,511)
- Receivables within one year -€8,104
down €8,104 (-65.5%), from €12,367 to €4,263
of which Trade receivables: -€8,104
- Tangible fixed assets -€6,154
no longer reported in 2023 (was €6,154)
- Debts after one year -€48,093
down €48,093 (-42.1%), from €114,187 to €66,094
- Profit (loss) carried forward +€10,790
up €10,790 (+1.7%), from -€633,606 to -€622,816
- Other debts -€4,511
down €4,511 (-0.9%), from €524,386 to €519,875
- Current portion of long-term debt +€993
up €993 (+2.1%), from €47,100 to €48,093
- Gross operating margin +€10,781
up €10,781 (+160%), from €6,747 to €17,528
- Depreciation -€6,154
no longer reported in 2023 (was €6,154)
- Financial charges -€2,169
down €2,169 (-25.3%), from €8,575 to €6,406
- Other operating charges -€1,581
down €1,581 (-82.7%), from €1,912 to €332
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.
Derived cash bridge
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 | €70,927 | €30,106 | -€40,821 | -57.6% |
| Fixed assets | 21/28 | €6,154 | - | -€6,154 | |
| Tangible fixed assets | 22/27 | €6,154 | - | -€6,154 | |
| Furniture and vehicles | 24 | €6,154 | - | -€6,154 | |
| Current assets | 29/58 | €64,773 | €30,106 | -€34,667 | -53.5% |
| Amounts receivable within one year | 40/41 | €12,367 | €4,263 | -€8,104 | -65.5% |
| Trade receivables | 40 | €8,104 | - | -€8,104 | |
| Other amounts receivable | 41 | €4,263 | €4,263 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €52,406 | €25,843 | -€26,563 | -50.7% |
| Total equity and liabilities | 10/49 | €70,927 | €30,106 | -€40,821 | -57.6% |
| Equity | 10/15 | -€615,014 | -€604,224 | +€10,790 | +1.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | - | -€18,592 | |
| Issued capital | 100 | €18,592 | - | -€18,592 | |
| Profit (loss) carried forward | 14 | -€633,606 | -€622,816 | +€10,790 | +1.7% |
| Amounts payable | 17/49 | €685,941 | €634,330 | -€51,611 | -7.5% |
| Amounts payable after more than one year | 17 | €114,187 | €66,094 | -€48,093 | -42.1% |
| Financial debts | 170/4 | €114,187 | €66,094 | -€48,093 | -42.1% |
| Amounts payable within one year | 42/48 | €571,754 | €568,236 | -€3,518 | -0.6% |
| Current portion of amounts payable after more than one year | 42 | €47,100 | €48,093 | +€993 | +2.1% |
| Trade debts | 44 | €268 | €268 | = | 0.0% |
| Suppliers | 440/4 | €268 | €268 | = | 0.0% |
| Other amounts payable | 47/48 | €524,386 | €519,875 | -€4,511 | -0.9% |
| Non-recurring operating income | 76A | - | €14,846 | +€14,846 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,154 | - | -€6,154 | |
| Other operating charges | 640/8 | €1,912 | €332 | -€1,581 | -82.7% |
| Gross operating margin | 9900 | €6,747 | €17,528 | +€10,781 | +160% |
| Operating profit (loss) | 9901 | -€1,318 | €17,196 | +€18,515 | |
| Financial charges | 65/66B | €8,575 | €6,406 | -€2,169 | -25.3% |
| Recurring financial charges | 65 | €8,575 | €6,406 | -€2,169 | -25.3% |
| Profit (loss) for the period before taxes | 9903 | -€9,893 | €10,790 | +€20,684 | |
| Income taxes | 67/77 | €124 | - | -€124 | |
| Profit (loss) for the period | 9904 | -€10,018 | €10,790 | +€20,808 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,018 | €10,790 | +€20,808 |
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 29 October 2026 via checked.be.