WEBNAUTOR: 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.
WEBNAUTOR
Largest movements
- Deferred charges and accrued income -€6,514
down €6,514 (-87.8%), from €7,416 to €902
- Cash +€4,265
up €4,265 (+584.5%), from €730 to €4,994
mainly Deferred charges and accrued income (+€6,514) and Tax, wage and social debts (+€4,842)
- Tangible fixed assets -€618
down €618 (-20.5%), from €3,020 to €2,402
- Other debts -€6,285
down €6,285 (-46.3%), from €13,568 to €7,283
- Trade debts -€5,247
down €5,247 (-63.8%), from €8,223 to €2,977
- Tax, wage and social debts +€4,842
up €4,842 (+65.2%), from €7,430 to €12,272
of which Taxes: +€2,442
- Profit (loss) carried forward +€4,100
up €4,100 (+84.1%), from €4,877 to €8,977
- Gross operating margin +€3,567
up €3,567 (+41.1%), from €8,681 to €12,248
- Financial charges +€1,923
up €1,923 (+217.8%), from €883 to €2,806
- Financial income -€1,750
no longer reported in 2023 (was €1,750)
- Other operating charges +€413
up €413 (+30.9%), from €1,336 to €1,749
- Depreciation +€298
up €298 (+22.9%), from €1,301 to €1,599
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 | €54,998 | €52,659 | -€2,339 | -4.3% |
| Fixed assets | 21/28 | €3,020 | €2,402 | -€618 | -20.5% |
| Tangible fixed assets | 22/27 | €3,020 | €2,402 | -€618 | -20.5% |
| Furniture and vehicles | 24 | €3,020 | €2,402 | -€618 | -20.5% |
| Current assets | 29/58 | €51,978 | €50,257 | -€1,721 | -3.3% |
| Amounts receivable after more than one year | 29 | €7,300 | €7,300 | = | 0.0% |
| Other amounts receivable | 291 | €7,300 | €7,300 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €36,532 | €37,060 | +€528 | +1.4% |
| Trade receivables | 40 | €6,438 | €6,957 | +€520 | +8.1% |
| Other amounts receivable | 41 | €30,094 | €30,103 | +€9 | 0.0% |
| Cash at bank and in hand | 54/58 | €730 | €4,994 | +€4,265 | +584.5% |
| Deferred charges and accrued income | 490/1 | €7,416 | €902 | -€6,514 | -87.8% |
| Total equity and liabilities | 10/49 | €54,998 | €52,659 | -€2,339 | -4.3% |
| Equity | 10/15 | €25,777 | €29,877 | +€4,100 | +15.9% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €1,900 | €1,900 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,877 | €8,977 | +€4,100 | +84.1% |
| Amounts payable | 17/49 | €29,221 | €22,782 | -€6,439 | -22.0% |
| Amounts payable within one year | 42/48 | €29,221 | €22,532 | -€6,689 | -22.9% |
| Trade debts | 44 | €8,223 | €2,977 | -€5,247 | -63.8% |
| Suppliers | 440/4 | €8,223 | €2,977 | -€5,247 | -63.8% |
| Taxes, remuneration and social security | 45 | €7,430 | €12,272 | +€4,842 | +65.2% |
| Taxes | 450/3 | €7,430 | €9,872 | +€2,442 | +32.9% |
| Remuneration and social security | 454/9 | - | €2,400 | +€2,400 | |
| Other amounts payable | 47/48 | €13,568 | €7,283 | -€6,285 | -46.3% |
| Accrued charges and deferred income | 492/3 | - | €250 | +€250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,301 | €1,599 | +€298 | +22.9% |
| Other operating charges | 640/8 | €1,336 | €1,749 | +€413 | +30.9% |
| Gross operating margin | 9900 | €8,681 | €12,248 | +€3,567 | +41.1% |
| Operating profit (loss) | 9901 | €6,044 | €8,900 | +€2,856 | +47.2% |
| Financial income | 75/76B | €1,750 | - | -€1,750 | |
| Recurring financial income | 75 | €1,750 | - | -€1,750 | |
| Financial charges | 65/66B | €883 | €2,806 | +€1,923 | +217.8% |
| Recurring financial charges | 65 | €883 | €2,806 | +€1,923 | +217.8% |
| Profit (loss) for the period before taxes | 9903 | €6,911 | €6,094 | -€817 | -11.8% |
| Income taxes | 67/77 | €2,082 | €1,994 | -€88 | -4.2% |
| Profit (loss) for the period | 9904 | €4,830 | €4,100 | -€729 | -15.1% |
| Profit (loss) for the period to be appropriated | 9905 | €4,830 | €4,100 | -€729 | -15.1% |
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 10 October 2026 via checked.be.