WIDE SPOT: 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.
WIDE SPOT
Largest movements
- Tangible fixed assets +€142,566
up €142,566 (+5154.8%), from €2,766 to €145,332
of which Land and buildings: +€139,656
- Receivables within one year -€46,948
down €46,948 (-74.3%), from €63,171 to €16,223
- Cash -€15,779
down €15,779 (-88.1%), from €17,905 to €2,127
mainly Investment in fixed assets (net) (-€174,453) and Tax, wage and social debts (-€25,801)
- Financial fixed assets +€8,662
new in 2023: €8,662
- Debts after one year +€103,942
up €103,942 (+950.3%), from €10,938 to €114,880
- Tax, wage and social debts -€25,801
down €25,801 (-58.9%), from €43,780 to €17,980
of which Remuneration and social security: -€20,040
- Other debts +€15,951
new in 2023: €15,951
- Profit (loss) carried forward -€4,668
new in 2023: -€4,668
- Depreciation +€22,901
up €22,901 (+7083.9%), from €323 to €23,225
- Taxes -€7,571
no longer reported in 2023 (was €7,571)
- Gross operating margin -€6,074
down €6,074 (-19.4%), from €31,264 to €25,189
- Financial charges +€4,575
up €4,575 (+800.9%), from €571 to €5,147
- Other operating charges +€1,267
up €1,267 (+364.5%), from €348 to €1,614
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 | €83,842 | €172,344 | +€88,502 | +105.6% |
| Fixed assets | 21/28 | €2,766 | €153,994 | +€151,228 | +5468.0% |
| Tangible fixed assets | 22/27 | €2,766 | €145,332 | +€142,566 | +5154.8% |
| Land and buildings | 22 | - | €139,656 | +€139,656 | |
| Furniture and vehicles | 24 | €2,766 | €5,676 | +€2,910 | +105.2% |
| Financial fixed assets | 28 | - | €8,662 | +€8,662 | |
| Current assets | 29/58 | €81,076 | €18,350 | -€62,727 | -77.4% |
| Amounts receivable within one year | 40/41 | €63,171 | €16,223 | -€46,948 | -74.3% |
| Trade receivables | 40 | €63,171 | €16,223 | -€46,948 | -74.3% |
| Cash at bank and in hand | 54/58 | €17,905 | €2,127 | -€15,779 | -88.1% |
| Total equity and liabilities | 10/49 | €83,842 | €172,344 | +€88,502 | +105.6% |
| Equity | 10/15 | €23,951 | €19,380 | -€4,571 | -19.1% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €22,451 | €22,548 | +€98 | +0.4% |
| Distributable reserves | 133 | €22,451 | €22,548 | +€98 | +0.4% |
| Profit (loss) carried forward | 14 | - | -€4,668 | -€4,668 | |
| Amounts payable | 17/49 | €59,891 | €152,964 | +€93,072 | +155.4% |
| Amounts payable after more than one year | 17 | €10,938 | €114,880 | +€103,942 | +950.3% |
| Financial debts | 170/4 | €10,938 | €114,880 | +€103,942 | +950.3% |
| Amounts payable within one year | 42/48 | €48,954 | €38,084 | -€10,870 | -22.2% |
| Current portion of amounts payable after more than one year | 42 | €3,750 | €4,153 | +€403 | +10.8% |
| Trade debts | 44 | €1,424 | - | -€1,424 | |
| Suppliers | 440/4 | €1,424 | - | -€1,424 | |
| Taxes, remuneration and social security | 45 | €43,780 | €17,980 | -€25,801 | -58.9% |
| Taxes | 450/3 | €23,740 | €17,980 | -€5,760 | -24.3% |
| Remuneration and social security | 454/9 | €20,040 | - | -€20,040 | |
| Other amounts payable | 47/48 | - | €15,951 | +€15,951 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €323 | €23,225 | +€22,901 | +7083.9% |
| Other operating charges | 640/8 | €348 | €1,614 | +€1,267 | +364.5% |
| Gross operating margin | 9900 | €31,264 | €25,189 | -€6,074 | -19.4% |
| Operating profit (loss) | 9901 | €30,593 | €351 | -€30,242 | -98.9% |
| Financial income | 75/76B | - | €128 | +€128 | |
| Recurring financial income | 75 | - | €128 | +€128 | |
| Financial charges | 65/66B | €571 | €5,147 | +€4,575 | +800.9% |
| Recurring financial charges | 65 | €571 | €5,147 | +€4,575 | +800.9% |
| Profit (loss) for the period before taxes | 9903 | €30,021 | -€4,668 | -€34,690 | |
| Income taxes | 67/77 | €7,571 | - | -€7,571 | |
| Profit (loss) for the period | 9904 | €22,451 | -€4,668 | -€27,119 | |
| Profit (loss) for the period to be appropriated | 9905 | €22,451 | -€4,668 | -€27,119 |
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.