BLUEMATIC: 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.
BLUEMATIC
Largest movements
- Cash -€1,670
down €1,670 (-100.0%), from €1,670 to €0
mainly Other debts (-€2,309) and Net result for the year (-€915)
- Tangible fixed assets -€484
down €484 (-38.9%), from €1,244 to €760
- Other debts -€2,309
down €2,309 (-51.7%), from €4,465 to €2,156
- Accrued charges and deferred income +€1,069
new in 2023: €1,069
- Profit (loss) carried forward -€915
down €915 (-28.0%), from -€3,271 to -€4,185
- Purchases and services +€4,594
new in 2023: €4,594
- Gross operating margin -€477
down €477 (-935.3%), from -€51 to -€528
- Depreciation +€276
up €276 (+132.5%), from €208 to €484
- Financial income +€217
new in 2023: €217
- Financial charges +€92
up €92 (+327.4%), from €28 to €120
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 | €3,194 | €1,039 | -€2,154 | -67.5% |
| Fixed assets | 21/28 | €1,244 | €760 | -€484 | -38.9% |
| Tangible fixed assets | 22/27 | €1,244 | €760 | -€484 | -38.9% |
| Plant, machinery and equipment | 23 | €1,244 | €760 | -€484 | -38.9% |
| Current assets | 29/58 | €1,950 | €280 | -€1,670 | -85.7% |
| Amounts receivable within one year | 40/41 | €280 | €280 | = | 0.0% |
| Other amounts receivable | 41 | €280 | €280 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,670 | €0 | -€1,670 | -100.0% |
| Total equity and liabilities | 10/49 | €3,194 | €1,039 | -€2,154 | -67.5% |
| Equity | 10/15 | -€1,271 | -€2,185 | -€915 | -72.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Outside capital | 11 | €2,000 | - | -€2,000 | |
| Other | 1109/19 | €2,000 | - | -€2,000 | |
| Profit (loss) carried forward | 14 | -€3,271 | -€4,185 | -€915 | -28.0% |
| Amounts payable | 17/49 | €4,465 | €3,225 | -€1,240 | -27.8% |
| Amounts payable within one year | 42/48 | €4,465 | €2,156 | -€2,309 | -51.7% |
| Other amounts payable | 47/48 | €4,465 | €2,156 | -€2,309 | -51.7% |
| Accrued charges and deferred income | 492/3 | - | €1,069 | +€1,069 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €4,594 | +€4,594 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €208 | €484 | +€276 | +132.5% |
| Gross operating margin | 9900 | -€51 | -€528 | -€477 | -935.3% |
| Operating profit (loss) | 9901 | -€259 | -€1,012 | -€753 | -290.4% |
| Financial income | 75/76B | - | €217 | +€217 | |
| Recurring financial income | 75 | - | €217 | +€217 | |
| Financial charges | 65/66B | €28 | €120 | +€92 | +327.4% |
| Recurring financial charges | 65 | €28 | €120 | +€92 | +327.4% |
| Profit (loss) for the period before taxes | 9903 | -€287 | -€915 | -€627 | -218.4% |
| Profit (loss) for the period | 9904 | -€287 | -€915 | -€627 | -218.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€287 | -€915 | -€627 | -218.4% |
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 2 October 2026 via checked.be.