Wing-Sales: 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.
Wing-Sales
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Other debts +€4,989
up €4,989 (+40.5%), from €12,315 to €17,303
- Profit (loss) carried forward -€3,564
down €3,564 (-8.8%), from -€40,559 to -€44,123
- Trade debts -€1,426
down €1,426 (-5.3%), from €27,061 to €25,635
- Gross operating margin +€1,969
up €1,969 (+40.3%), from -€4,886 to -€2,917
- Financial charges +€247
up €247 (+61.7%), from €400 to €647
- Other operating charges -€50
no longer reported in 2023 (was €50)
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 | €11,567 | €11,565 | -€1 | 0.0% |
| Fixed assets | 21/28 | €200 | €200 | = | 0.0% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €11,367 | €11,365 | -€1 | 0.0% |
| Amounts receivable within one year | 40/41 | €10,793 | €10,755 | -€38 | -0.4% |
| Trade receivables | 40 | €5,638 | €5,638 | = | 0.0% |
| Other amounts receivable | 41 | €5,155 | €5,117 | -€38 | -0.7% |
| Cash at bank and in hand | 54/58 | €473 | €511 | +€37 | +7.9% |
| Deferred charges and accrued income | 490/1 | €100 | €100 | = | 0.0% |
| Total equity and liabilities | 10/49 | €11,567 | €11,565 | -€1 | 0.0% |
| Equity | 10/15 | -€27,809 | -€31,373 | -€3,564 | -12.8% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €250 | €250 | = | 0.0% |
| Non-distributable reserves | 130/1 | €250 | €250 | = | 0.0% |
| Reserves not available under the articles | 1311 | €250 | €250 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€40,559 | -€44,123 | -€3,564 | -8.8% |
| Amounts payable | 17/49 | €39,376 | €42,938 | +€3,563 | +9.0% |
| Amounts payable within one year | 42/48 | €39,376 | €42,938 | +€3,563 | +9.0% |
| Trade debts | 44 | €27,061 | €25,635 | -€1,426 | -5.3% |
| Suppliers | 440/4 | €27,061 | €25,635 | -€1,426 | -5.3% |
| Other amounts payable | 47/48 | €12,315 | €17,303 | +€4,989 | +40.5% |
| Other operating charges | 640/8 | €50 | - | -€50 | |
| Gross operating margin | 9900 | -€4,886 | -€2,917 | +€1,969 | +40.3% |
| Operating profit (loss) | 9901 | -€4,936 | -€2,917 | +€2,019 | +40.9% |
| Financial charges | 65/66B | €400 | €647 | +€247 | +61.7% |
| Recurring financial charges | 65 | €400 | €647 | +€247 | +61.7% |
| Profit (loss) for the period before taxes | 9903 | -€5,336 | -€3,564 | +€1,772 | +33.2% |
| Profit (loss) for the period | 9904 | -€5,336 | -€3,564 | +€1,772 | +33.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,336 | -€3,564 | +€1,772 | +33.2% |
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 24 October 2026 via checked.be.