VS COMPTA 2.0: 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.
VS COMPTA 2.0
Largest movements
- Receivables within one year +€31,621
up €31,621 (+92.6%), from €34,148 to €65,770
of which Trade receivables: +€32,552
- Deferred charges and accrued income +€2,260
new in 2023: €2,260
- Formation expenses -€704
no longer reported in 2023 (was €704)
- Other debts +€18,911
up €18,911 (+311.8%), from €6,065 to €24,976
- Tax, wage and social debts +€8,870
up €8,870 (+164.7%), from €5,387 to €14,256
of which Taxes: +€7,587
- Reserves +€8,000
up €8,000 (+72.7%), from €11,000 to €19,000
- Accrued charges and deferred income -€5,519
no longer reported in 2023 (was €5,519)
- Trade debts +€2,228
up €2,228 (+46.9%), from €4,745 to €6,973
- Staff costs +€3,271
new in 2023: €3,271
- Gross operating margin +€2,052
up €2,052 (+11.6%), from €17,636 to €19,688
- Other operating charges +€1,362
up €1,362 (+273.8%), from €498 to €1,860
- Depreciation +€380
up €380 (+117.4%), from €324 to €704
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 | €35,989 | €68,893 | +€32,905 | +91.4% |
| Formation expenses | 20 | €704 | - | -€704 | |
| Fixed assets | 21/28 | - | €363 | +€363 | |
| Financial fixed assets | 28 | - | €363 | +€363 | |
| Current assets | 29/58 | €35,285 | €68,530 | +€33,245 | +94.2% |
| Amounts receivable within one year | 40/41 | €34,148 | €65,770 | +€31,621 | +92.6% |
| Trade receivables | 40 | €33,209 | €65,761 | +€32,552 | +98.0% |
| Other amounts receivable | 41 | €939 | €8 | -€931 | -99.1% |
| Cash at bank and in hand | 54/58 | €1,137 | €501 | -€636 | -55.9% |
| Deferred charges and accrued income | 490/1 | - | €2,260 | +€2,260 | |
| Total equity and liabilities | 10/49 | €35,989 | €68,893 | +€32,905 | +91.4% |
| Equity | 10/15 | €13,928 | €22,343 | +€8,415 | +60.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €11,000 | €19,000 | +€8,000 | +72.7% |
| Distributable reserves | 133 | €11,000 | €19,000 | +€8,000 | +72.7% |
| Profit (loss) carried forward | 14 | €428 | €843 | +€415 | +96.8% |
| Amounts payable | 17/49 | €22,060 | €46,550 | +€24,490 | +111.0% |
| Amounts payable within one year | 42/48 | €16,541 | €46,550 | +€30,009 | +181.4% |
| Trade debts | 44 | €4,745 | €6,973 | +€2,228 | +46.9% |
| Suppliers | 440/4 | €4,745 | €6,973 | +€2,228 | +46.9% |
| Advances received on contracts in progress | 46 | €345 | €345 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €5,387 | €14,256 | +€8,870 | +164.7% |
| Taxes | 450/3 | €5,387 | €12,974 | +€7,587 | +140.9% |
| Remuneration and social security | 454/9 | - | €1,282 | +€1,282 | |
| Other amounts payable | 47/48 | €6,065 | €24,976 | +€18,911 | +311.8% |
| Accrued charges and deferred income | 492/3 | €5,519 | - | -€5,519 | |
| Remuneration, social security and pensions | 62 | - | €3,271 | +€3,271 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €324 | €704 | +€380 | +117.4% |
| Other operating charges | 640/8 | €498 | €1,860 | +€1,362 | +273.8% |
| Gross operating margin | 9900 | €17,636 | €19,688 | +€2,052 | +11.6% |
| Operating profit (loss) | 9901 | €16,815 | €13,854 | -€2,961 | -17.6% |
| Profit (loss) for the period before taxes | 9903 | €16,815 | €13,854 | -€2,961 | -17.6% |
| Income taxes | 67/77 | €5,387 | €5,439 | +€53 | +1.0% |
| Profit (loss) for the period | 9904 | €11,428 | €8,415 | -€3,014 | -26.4% |
| Profit (loss) for the period to be appropriated | 9905 | €11,428 | €8,415 | -€3,014 | -26.4% |
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 9 October 2026 via checked.be.