Whitman LBS: 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.
Whitman LBS
Largest movements
- Receivables within one year +€7,350
new in 2023: €7,350
- Cash -€6,696
down €6,696 (-15.9%), from €42,201 to €35,505
mainly Receivables within one year (-€7,350) and Tax, wage and social debts (-€1)
No liability line moved by more than 1% of the balance sheet total.
- Turnover +€7,351
new in 2023: €7,351
- Purchases and services +€6,207
new in 2023: €6,207
- Gross operating margin +€5,242
up €5,242, from -€4,098 to €1,144
- Other operating charges -€91
down €91 (-44.8%), from €203 to €112
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 | €42,201 | €42,855 | +€654 | +1.5% |
| Current assets | 29/58 | €42,201 | €42,855 | +€654 | +1.5% |
| Amounts receivable within one year | 40/41 | - | €7,350 | +€7,350 | |
| Other amounts receivable | 41 | - | €7,350 | +€7,350 | |
| Cash at bank and in hand | 54/58 | €42,201 | €35,505 | -€6,696 | -15.9% |
| Total equity and liabilities | 10/49 | €42,201 | €42,855 | +€654 | +1.5% |
| Equity | 10/15 | €35,761 | €36,111 | +€350 | +1.0% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,739 | -€25,389 | +€350 | +1.4% |
| Amounts payable | 17/49 | €6,440 | €6,744 | +€304 | +4.7% |
| Amounts payable within one year | 42/48 | €6,440 | €6,744 | +€304 | +4.7% |
| Trade debts | 44 | €6,092 | €6,397 | +€305 | +5.0% |
| Suppliers | 440/4 | €6,092 | €6,397 | +€305 | +5.0% |
| Taxes, remuneration and social security | 45 | €348 | €347 | -€1 | -0.3% |
| Taxes | 450/3 | €348 | €347 | -€1 | -0.3% |
| Turnover | 70 | - | €7,351 | +€7,351 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €6,207 | +€6,207 | |
| Other operating charges | 640/8 | €203 | €112 | -€91 | -44.8% |
| Gross operating margin | 9900 | -€4,098 | €1,144 | +€5,242 | |
| Operating profit (loss) | 9901 | -€4,301 | €1,032 | +€5,333 | |
| Financial charges | 65/66B | €337 | €334 | -€3 | -0.9% |
| Recurring financial charges | 65 | €337 | €334 | -€3 | -0.9% |
| Profit (loss) for the period before taxes | 9903 | -€4,638 | €698 | +€5,336 | |
| Income taxes | 67/77 | €348 | €348 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€4,986 | €350 | +€5,336 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,986 | €350 | +€5,336 |
Source: filed annual accounts (NBB), financial years ended 30 June 2022 and 30 June 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.