WINPOSE: 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.
WINPOSE
Largest movements
- Receivables within one year -€41,866
down €41,866 (-44.8%), from €93,503 to €51,636
of which Trade receivables: -€39,514
- Cash +€4,625
up €4,625 (+1401.3%), from €330 to €4,955
mainly Receivables within one year (+€41,866) and Net result for the year (+€4,528)
- Tax, wage and social debts -€37,146
down €37,146 (-99.1%), from €37,501 to €355
of which Remuneration and social security: -€35,839
- Profit (loss) carried forward +€4,528
up €4,528 (+9.4%), from €48,117 to €52,645
- Accrued charges and deferred income -€3,600
no longer reported in 2023 (was €3,600)
- Trade debts -€1,023
down €1,023 (-32.9%), from €3,114 to €2,091
- Gross operating margin -€9,330
down €9,330 (-66.3%), from €14,077 to €4,747
- Financial charges -€3,322
down €3,322 (-98.0%), from €3,391 to €69
- Other operating charges +€150
new in 2023: €150
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 | €93,833 | €56,592 | -€37,241 | -39.7% |
| Current assets | 29/58 | €93,833 | €56,592 | -€37,241 | -39.7% |
| Amounts receivable within one year | 40/41 | €93,503 | €51,636 | -€41,866 | -44.8% |
| Trade receivables | 40 | €89,707 | €50,193 | -€39,514 | -44.0% |
| Other amounts receivable | 41 | €3,795 | €1,443 | -€2,352 | -62.0% |
| Cash at bank and in hand | 54/58 | €330 | €4,955 | +€4,625 | +1401.3% |
| Total equity and liabilities | 10/49 | €93,833 | €56,592 | -€37,241 | -39.7% |
| Equity | 10/15 | €49,617 | €54,145 | +€4,528 | +9.1% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Outside capital | 11 | €1,500 | €1,500 | = | 0.0% |
| Other | 1109/19 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €48,117 | €52,645 | +€4,528 | +9.4% |
| Amounts payable | 17/49 | €44,215 | €2,447 | -€41,769 | -94.5% |
| Amounts payable within one year | 42/48 | €40,615 | €2,447 | -€38,169 | -94.0% |
| Trade debts | 44 | €3,114 | €2,091 | -€1,023 | -32.9% |
| Suppliers | 440/4 | €3,114 | €2,091 | -€1,023 | -32.9% |
| Taxes, remuneration and social security | 45 | €37,501 | €355 | -€37,146 | -99.1% |
| Taxes | 450/3 | €1,662 | €355 | -€1,306 | -78.6% |
| Remuneration and social security | 454/9 | €35,839 | - | -€35,839 | |
| Accrued charges and deferred income | 492/3 | €3,600 | - | -€3,600 | |
| Other operating charges | 640/8 | - | €150 | +€150 | |
| Gross operating margin | 9900 | €14,077 | €4,747 | -€9,330 | -66.3% |
| Operating profit (loss) | 9901 | €14,077 | €4,597 | -€9,480 | -67.3% |
| Financial charges | 65/66B | €3,391 | €69 | -€3,322 | -98.0% |
| Recurring financial charges | 65 | €3,391 | €69 | -€3,322 | -98.0% |
| Profit (loss) for the period before taxes | 9903 | €10,685 | €4,528 | -€6,158 | -57.6% |
| Profit (loss) for the period | 9904 | €10,685 | €4,528 | -€6,158 | -57.6% |
| Profit (loss) for the period to be appropriated | 9905 | €10,685 | €4,528 | -€6,158 | -57.6% |
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 3 October 2026 via checked.be.