WARNING.BE: 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.
WARNING.BE
Largest movements
- Cash -€21,871
down €21,871 (-45.9%), from €47,691 to €25,821
mainly Other debts (-€443,698) and Receivables within one year (-€21,055)
- Receivables within one year +€21,055
up €21,055 (+15.8%), from €133,466 to €154,522
of which Other amounts receivable: +€21,055
- Other debts -€443,698
down €443,698 (-100.0%), from €443,829 to €131
- Profit (loss) carried forward +€429,761
up €429,761 (+76.5%), from -€561,430 to -€131,669
- Tax, wage and social debts +€14,459
up €14,459 (+5.4%), from €266,191 to €280,650
of which Remuneration and social security: +€15,830
- Trade debts -€6,316
down €6,316 (-27.2%), from €23,216 to €16,900
- Accrued charges and deferred income +€4,979
new in 2023: €4,979
- Staff costs -€794,739
down €794,739 (-100.0%), from €794,739 to €0
- Gross operating margin +€160,129
up €160,129 (+54.8%), from €292,143 to €452,272
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 | €271,807 | €270,992 | -€815 | -0.3% |
| Fixed assets | 21/28 | €90,649 | €90,649 | = | 0.0% |
| Financial fixed assets | 28 | €90,649 | €90,649 | = | 0.0% |
| Current assets | 29/58 | €181,158 | €180,343 | -€815 | -0.5% |
| Amounts receivable within one year | 40/41 | €133,466 | €154,522 | +€21,055 | +15.8% |
| Trade receivables | 40 | €133,466 | €133,466 | = | 0.0% |
| Other amounts receivable | 41 | - | €21,055 | +€21,055 | |
| Cash at bank and in hand | 54/58 | €47,691 | €25,821 | -€21,871 | -45.9% |
| Total equity and liabilities | 10/49 | €271,807 | €270,992 | -€815 | -0.3% |
| Equity | 10/15 | -€461,430 | -€31,669 | +€429,761 | +93.1% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€561,430 | -€131,669 | +€429,761 | +76.5% |
| Amounts payable | 17/49 | €733,237 | €302,660 | -€430,576 | -58.7% |
| Amounts payable within one year | 42/48 | €733,237 | €297,681 | -€435,555 | -59.4% |
| Trade debts | 44 | €23,216 | €16,900 | -€6,316 | -27.2% |
| Suppliers | 440/4 | €23,216 | €16,900 | -€6,316 | -27.2% |
| Taxes, remuneration and social security | 45 | €266,191 | €280,650 | +€14,459 | +5.4% |
| Taxes | 450/3 | €114,672 | €113,300 | -€1,371 | -1.2% |
| Remuneration and social security | 454/9 | €151,520 | €167,350 | +€15,830 | +10.4% |
| Other amounts payable | 47/48 | €443,829 | €131 | -€443,698 | -100.0% |
| Accrued charges and deferred income | 492/3 | - | €4,979 | +€4,979 | |
| Non-recurring operating income | 76A | - | €469,717 | +€469,717 | |
| Remuneration, social security and pensions | 62 | €794,739 | €0 | -€794,739 | -100.0% |
| Non-recurring operating charges | 66A | €47,720 | €8,093 | -€39,627 | -83.0% |
| Gross operating margin | 9900 | €292,143 | €452,272 | +€160,129 | +54.8% |
| Operating profit (loss) | 9901 | -€550,316 | €444,180 | +€994,496 | |
| Financial income | 75/76B | €53 | €0 | -€53 | -100.0% |
| Recurring financial income | 75 | €53 | €0 | -€53 | -100.0% |
| Financial charges | 65/66B | €11,167 | €14,418 | +€3,252 | +29.1% |
| Recurring financial charges | 65 | €11,167 | €14,418 | +€3,252 | +29.1% |
| Profit (loss) for the period before taxes | 9903 | -€561,430 | €429,761 | +€991,191 | |
| Profit (loss) for the period | 9904 | -€561,430 | €429,761 | +€991,191 | |
| Profit (loss) for the period to be appropriated | 9905 | -€561,430 | €429,761 | +€991,191 |
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 2 October 2026 via checked.be.