Comma&more: 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.
Comma&more
Largest movements
- Cash +€31,704
up €31,704 (+55.6%), from €57,042 to €88,746
mainly Receivables within one year (+€28,710) and Depreciation (+€4,209)
- Receivables within one year -€28,710
down €28,710 (-27.3%), from €105,137 to €76,427
of which Trade receivables: -€38,617
- Tangible fixed assets -€4,209
down €4,209 (-37.8%), from €11,125 to €6,916
of which Furniture and vehicles: -€2,762
- Profit (loss) carried forward +€2,730
up €2,730 (+1.7%), from €157,613 to €160,343
- Tax, wage and social debts -€2,599
no longer reported in 2023 (was €2,599)
- Current portion of long-term debt -€2,515
no longer reported in 2023 (was €2,515)
- Gross operating margin -€17,245
down €17,245 (-56.6%), from €30,495 to €13,250
- Taxes +€3,799
up €3,799 (+119%), from €3,201 to €7,000
- Financial income +€1,988
up €1,988 (+16,567%), from €12 to €2,000
- Depreciation +€1,727
up €1,727 (+69.6%), from €2,482 to €4,209
- Other operating charges +€385
up €385 (+49.5%), from €778 to €1,163
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 | €199,304 | €198,089 | -€1,215 | -0.6% |
| Fixed assets | 21/28 | €37,125 | €32,916 | -€4,209 | -11.3% |
| Tangible fixed assets | 22/27 | €11,125 | €6,916 | -€4,209 | -37.8% |
| Furniture and vehicles | 24 | €9,678 | €6,916 | -€2,762 | -28.5% |
| Other tangible fixed assets | 26 | €1,447 | - | -€1,447 | |
| Financial fixed assets | 28 | €26,000 | €26,000 | = | 0.0% |
| Current assets | 29/58 | €162,179 | €165,173 | +€2,994 | +1.8% |
| Amounts receivable within one year | 40/41 | €105,137 | €76,427 | -€28,710 | -27.3% |
| Trade receivables | 40 | €38,992 | €375 | -€38,617 | -99.0% |
| Other amounts receivable | 41 | €66,145 | €76,052 | +€9,907 | +15.0% |
| Cash at bank and in hand | 54/58 | €57,042 | €88,746 | +€31,704 | +55.6% |
| Total equity and liabilities | 10/49 | €199,304 | €198,089 | -€1,215 | -0.6% |
| Equity | 10/15 | €191,234 | €193,963 | +€2,729 | +1.4% |
| Contributions | 10/11 | €7,865 | €7,865 | = | 0.0% |
| Capital | 10 | €7,865 | €7,865 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €10,735 | €10,735 | = | 0.0% |
| Reserves | 13 | €25,756 | €25,755 | -€1 | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €23,896 | €23,895 | -€1 | 0.0% |
| Profit (loss) carried forward | 14 | €157,613 | €160,343 | +€2,730 | +1.7% |
| Amounts payable | 17/49 | €8,070 | €4,126 | -€3,944 | -48.9% |
| Amounts payable within one year | 42/48 | €8,070 | €4,126 | -€3,944 | -48.9% |
| Current portion of amounts payable after more than one year | 42 | €2,515 | - | -€2,515 | |
| Trade debts | 44 | €2,956 | €4,126 | +€1,170 | +39.6% |
| Suppliers | 440/4 | €2,956 | €4,126 | +€1,170 | +39.6% |
| Taxes, remuneration and social security | 45 | €2,599 | - | -€2,599 | |
| Taxes | 450/3 | €2,599 | - | -€2,599 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,482 | €4,209 | +€1,727 | +69.6% |
| Other operating charges | 640/8 | €778 | €1,163 | +€385 | +49.5% |
| Gross operating margin | 9900 | €30,495 | €13,250 | -€17,245 | -56.6% |
| Operating profit (loss) | 9901 | €27,235 | €7,878 | -€19,357 | -71.1% |
| Financial income | 75/76B | €12 | €2,000 | +€1,988 | +16,567% |
| Recurring financial income | 75 | €12 | €2,000 | +€1,988 | +16,567% |
| Financial charges | 65/66B | €151 | €148 | -€3 | -2.0% |
| Recurring financial charges | 65 | €151 | €148 | -€3 | -2.0% |
| Profit (loss) for the period before taxes | 9903 | €27,096 | €9,730 | -€17,366 | -64.1% |
| Income taxes | 67/77 | €3,201 | €7,000 | +€3,799 | +119% |
| Profit (loss) for the period | 9904 | €23,895 | €2,730 | -€21,165 | -88.6% |
| Profit (loss) for the period to be appropriated | 9905 | €23,895 | €2,730 | -€21,165 | -88.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2022 and 30 June 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.