SERGENT: what changed
SERGENT
Largest movements
- Cash -€39,310
down €39,310 (-69.0%), from €56,932 to €17,622
mainly Other debts (-€63,088) and Net result for the year (-€42,210)
- Receivables within one year +€2,686
up €2,686 (+2.3%), from €116,419 to €119,105
of which Other amounts receivable: +€9,277
- Tax, wage and social debts +€68,720
up €68,720 (+685%), from €10,030 to €78,750
of which Remuneration and social security: +€60,000
- Other debts -€63,088
down €63,088 (-32.8%), from €192,146 to €129,058
- Profit (loss) carried forward -€42,210
down €42,210 (-44.5%), from -€94,949 to -€137,159
- Staff costs +€35,181
up €35,181 (+133%), from €26,521 to €61,702
- Gross operating margin +€3,396
up €3,396 (+19.3%), from €17,580 to €20,977
- Other operating charges -€856
down €856 (-37.5%), from €2,281 to €1,425
- Financial charges -€288
down €288 (-82.8%), from €348 to €60
Change in the result, 2022 to 2023
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2022 and 2023 balance sheets and the 2023 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €173,351 | €136,727 | -€36,624 | -21.1% |
| Current assets | 29/58 | €173,351 | €136,727 | -€36,624 | -21.1% |
| Amounts receivable within one year | 40/41 | €116,419 | €119,105 | +€2,686 | +2.3% |
| Trade receivables | 40 | €68,829 | €62,238 | -€6,591 | -9.6% |
| Other amounts receivable | 41 | €47,590 | €56,867 | +€9,277 | +19.5% |
| Cash at bank and in hand | 54/58 | €56,932 | €17,622 | -€39,310 | -69.0% |
| Total equity and liabilities | 10/49 | €173,351 | €136,727 | -€36,624 | -21.1% |
| Equity | 10/15 | -€88,749 | -€130,959 | -€42,210 | -47.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€94,949 | -€137,159 | -€42,210 | -44.5% |
| Amounts payable | 17/49 | €262,100 | €267,686 | +€5,586 | +2.1% |
| Amounts payable within one year | 42/48 | €221,000 | €226,586 | +€5,586 | +2.5% |
| Trade debts | 44 | €18,824 | €18,778 | -€46 | -0.2% |
| Suppliers | 440/4 | €18,824 | €18,778 | -€46 | -0.2% |
| Taxes, remuneration and social security | 45 | €10,030 | €78,750 | +€68,720 | +685% |
| Taxes | 450/3 | €7,175 | €15,895 | +€8,720 | +122% |
| Remuneration and social security | 454/9 | €2,855 | €62,855 | +€60,000 | +2,101% |
| Other amounts payable | 47/48 | €192,146 | €129,058 | -€63,088 | -32.8% |
| Accrued charges and deferred income | 492/3 | €41,100 | €41,100 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €26,521 | €61,702 | +€35,181 | +133% |
| Other operating charges | 640/8 | €2,281 | €1,425 | -€856 | -37.5% |
| Gross operating margin | 9900 | €17,580 | €20,977 | +€3,396 | +19.3% |
| Operating profit (loss) | 9901 | -€11,222 | -€42,150 | -€30,928 | -276% |
| Financial charges | 65/66B | €348 | €60 | -€288 | -82.8% |
| Recurring financial charges | 65 | €348 | €60 | -€288 | -82.8% |
| Profit (loss) for the period before taxes | 9903 | -€11,570 | -€42,210 | -€30,640 | -265% |
| Profit (loss) for the period | 9904 | -€11,570 | -€42,210 | -€30,640 | -265% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,570 | -€42,210 | -€30,640 | -265% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.