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.
HIDAYAT
Largest movements
- Cash -€42,514
no longer reported in 2023 (was €42,514)
mainly Other debts (-€49,219) and Receivables within one year (-€17,799)
- Receivables within one year +€17,799
up €17,799 (+78.7%), from €22,602 to €40,401
of which Other amounts receivable: +€18,529
- Stocks and contracts -€3,502
down €3,502 (-10.7%), from €32,749 to €29,247
- Financial fixed assets +€3,000
up €3,000 (+86.3%), from €3,477 to €6,477
- Other debts -€49,219
no longer reported in 2023 (was €49,219)
- Profit (loss) carried forward +€31,031
up €31,031 (+529.7%), from €5,858 to €36,889
- Tax, wage and social debts -€10,703
down €10,703 (-48.7%), from €21,963 to €11,260
of which Remuneration and social security: -€9,513
- Current portion of long-term debt +€4,655
new in 2023: €4,655
- Trade debts -€2,063
down €2,063 (-46.5%), from €4,434 to €2,372
- Purchases and services -€63,623
down €63,623 (-22.4%), from €283,671 to €220,048
- Gross operating margin +€53,079
up €53,079 (+133.6%), from €39,721 to €92,800
- Staff costs +€32,535
up €32,535 (+472.0%), from €6,894 to €39,429
- Turnover -€10,544
down €10,544 (-3.3%), from €323,392 to €312,847
- Taxes -€9,410
down €9,410 (-31.8%), from €29,600 to €20,190
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 | €105,441 | €79,143 | -€26,298 | -24.9% |
| Fixed assets | 21/28 | €7,576 | €9,495 | +€1,919 | +25.3% |
| Intangible fixed assets | 21 | €750 | €600 | -€150 | -20.0% |
| Tangible fixed assets | 22/27 | €3,349 | €2,418 | -€931 | -27.8% |
| Plant, machinery and equipment | 23 | €772 | €618 | -€154 | -20.0% |
| Furniture and vehicles | 24 | €2,577 | €1,801 | -€776 | -30.1% |
| Financial fixed assets | 28 | €3,477 | €6,477 | +€3,000 | +86.3% |
| Current assets | 29/58 | €97,865 | €69,648 | -€28,218 | -28.8% |
| Stocks and contracts in progress | 3 | €32,749 | €29,247 | -€3,502 | -10.7% |
| Stocks | 30/36 | €32,749 | €29,247 | -€3,502 | -10.7% |
| Amounts receivable within one year | 40/41 | €22,602 | €40,401 | +€17,799 | +78.7% |
| Trade receivables | 40 | €730 | - | -€730 | |
| Other amounts receivable | 41 | €21,872 | €40,401 | +€18,529 | +84.7% |
| Cash at bank and in hand | 54/58 | €42,514 | - | -€42,514 | |
| Total equity and liabilities | 10/49 | €105,441 | €79,143 | -€26,298 | -24.9% |
| Equity | 10/15 | €26,318 | €57,349 | +€31,031 | +117.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,858 | €36,889 | +€31,031 | +529.7% |
| Amounts payable | 17/49 | €79,123 | €21,795 | -€57,329 | -72.5% |
| Amounts payable within one year | 42/48 | €79,123 | €21,795 | -€57,329 | -72.5% |
| Current portion of amounts payable after more than one year | 42 | - | €4,655 | +€4,655 | |
| Financial debts | 43 | €3,507 | €3,507 | = | 0.0% |
| Credit institutions | 430/8 | €3,507 | €3,507 | = | 0.0% |
| Trade debts | 44 | €4,434 | €2,372 | -€2,063 | -46.5% |
| Suppliers | 440/4 | €4,434 | €2,372 | -€2,063 | -46.5% |
| Taxes, remuneration and social security | 45 | €21,963 | €11,260 | -€10,703 | -48.7% |
| Taxes | 450/3 | €12,450 | €11,260 | -€1,189 | -9.6% |
| Remuneration and social security | 454/9 | €9,513 | - | -€9,513 | |
| Other amounts payable | 47/48 | €49,219 | - | -€49,219 | |
| Turnover | 70 | €323,392 | €312,847 | -€10,544 | -3.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €283,671 | €220,048 | -€63,623 | -22.4% |
| Remuneration, social security and pensions | 62 | €6,894 | €39,429 | +€32,535 | +472.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €264 | €1,081 | +€817 | +309.3% |
| Other operating charges | 640/8 | €100 | €358 | +€258 | +258.5% |
| Gross operating margin | 9900 | €39,721 | €92,800 | +€53,079 | +133.6% |
| Operating profit (loss) | 9901 | €32,463 | €51,932 | +€19,469 | +60.0% |
| Financial income | 75/76B | €10 | €27 | +€17 | +177.3% |
| Recurring financial income | 75 | €10 | €27 | +€17 | +177.3% |
| Financial charges | 65/66B | €1,164 | €739 | -€426 | -36.6% |
| Recurring financial charges | 65 | €1,164 | €739 | -€426 | -36.6% |
| Profit (loss) for the period before taxes | 9903 | €31,308 | €51,221 | +€19,912 | +63.6% |
| Income taxes | 67/77 | €29,600 | €20,190 | -€9,410 | -31.8% |
| Profit (loss) for the period | 9904 | €1,709 | €31,031 | +€29,322 | +1715.8% |
| Profit (loss) for the period to be appropriated | 9905 | €1,709 | €31,031 | +€29,322 | +1715.8% |
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 26 September 2026 via checked.be.