POSTMAN: what changed
POSTMAN
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Contributions +€6,200
new in 2023: €6,200
- Reserves -€6,200
down €6,200 (-95.5%), from €6,491 to €291
- Profit (loss) carried forward -€322
down €322 (-32.2%), from -€999 to -€1,321
- Debts +€322
up €322 (+1.6%), from €19,917 to €20,239
of which Accrued charges and deferred income: +€6,094
- Gross operating margin -€67
no longer reported in 2023 (was €67)
Change in the result, 2021 to 2023
The net result is not in both sets of accounts. Without it the difference cannot be explained line by line.
Derived cash bridge
A cash bridge needs two consecutive financial years. One year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2021 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €25,410 | €25,410 | = | 0.0% |
| Current assets | 29/58 | €25,410 | €25,410 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €25,294 | €25,294 | = | 0.0% |
| Trade receivables | 40 | - | €24,421 | +€24,421 | |
| Other amounts receivable | 41 | - | €874 | +€874 | |
| Cash at bank and in hand | 54/58 | €115 | €115 | = | 0.0% |
| Total equity and liabilities | 10/49 | €25,410 | €25,410 | = | 0.0% |
| Equity | 10/15 | €5,492 | €5,171 | -€322 | -5.9% |
| Contributions | 10/11 | - | €6,200 | +€6,200 | |
| Reserves | 13 | €6,491 | €291 | -€6,200 | -95.5% |
| Distributable reserves | 133 | - | €291 | +€291 | |
| Profit (loss) carried forward | 14 | -€999 | -€1,321 | -€322 | -32.2% |
| Amounts payable | 17/49 | €19,917 | €20,239 | +€322 | +1.6% |
| Amounts payable within one year | 42/48 | €13,823 | €14,145 | +€322 | +2.3% |
| Trade debts | 44 | €3,740 | €4,062 | +€322 | +8.6% |
| Suppliers | 440/4 | - | €4,062 | +€4,062 | |
| Other amounts payable | 47/48 | - | €10,083 | +€10,083 | |
| Accrued charges and deferred income | 492/3 | - | €6,094 | +€6,094 | |
| Gross operating margin | 9900 | €67 | - | -€67 | |
| Operating profit (loss) | 9901 | -€133 | - | +€133 | |
| Recurring financial charges | 65 | €64 | - | -€64 | |
| Profit (loss) for the period before taxes | 9903 | -€197 | - | +€197 | |
| Profit (loss) for the period | 9904 | -€197 | - | +€197 | |
| Profit (loss) for the period to be appropriated | 9905 | -€197 | - | +€197 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2021 and 30 June 2023. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.