DoitFine: 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.
DoitFine
Largest movements
- Current investments -€25,000
down €25,000 (-94.6%), from €26,430 to €1,430
- Receivables within one year +€18,986
up €18,986 (+24.6%), from €77,062 to €96,048
of which Other amounts receivable: +€19,900
- Tangible fixed assets +€7,847
up €7,847 (+22.6%), from €34,707 to €42,554
of which Plant, machinery and equipment: +€13,302
- Cash -€5,496
down €5,496 (-66.9%), from €8,214 to €2,717
mainly Trade debts (-€20,480) and Receivables within one year (-€18,986)
- Trade debts -€20,480
down €20,480 (-55.3%), from €37,034 to €16,553
- Reserves +€14,400
up €14,400 (+17.5%), from €82,096 to €96,496
of which Distributable reserves: +€16,260
- Tax, wage and social debts +€2,987
up €2,987 (+101.7%), from €2,936 to €5,923
- Gross operating margin -€21,859
down €21,859 (-39.1%), from €55,896 to €34,037
- Depreciation +€6,434
up €6,434 (+141.4%), from €4,551 to €10,985
- Taxes -€5,914
down €5,914 (-47.3%), from €12,514 to €6,601
- Financial charges +€3,011
up €3,011 (+240.4%), from €1,252 to €4,263
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 | €152,657 | €148,482 | -€4,176 | -2.7% |
| Fixed assets | 21/28 | €34,707 | €42,554 | +€7,847 | +22.6% |
| Tangible fixed assets | 22/27 | €34,707 | €42,554 | +€7,847 | +22.6% |
| Plant, machinery and equipment | 23 | €7,936 | €21,237 | +€13,302 | +167.6% |
| Furniture and vehicles | 24 | €26,772 | €21,317 | -€5,455 | -20.4% |
| Current assets | 29/58 | €117,950 | €105,928 | -€12,023 | -10.2% |
| Amounts receivable within one year | 40/41 | €77,062 | €96,048 | +€18,986 | +24.6% |
| Trade receivables | 40 | €14,699 | €13,786 | -€913 | -6.2% |
| Other amounts receivable | 41 | €62,363 | €82,263 | +€19,900 | +31.9% |
| Current investments | 50/53 | €26,430 | €1,430 | -€25,000 | -94.6% |
| Cash at bank and in hand | 54/58 | €8,214 | €2,717 | -€5,496 | -66.9% |
| Deferred charges and accrued income | 490/1 | €6,245 | €5,733 | -€512 | -8.2% |
| Total equity and liabilities | 10/49 | €152,657 | €148,482 | -€4,176 | -2.7% |
| Equity | 10/15 | €100,688 | €115,088 | +€14,400 | +14.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €82,096 | €96,496 | +€14,400 | +17.5% |
| Non-distributable reserves | 130/1 | €1,859 | €0 | -€1,859 | -100.0% |
| Reserves not available under the articles | 1311 | €1,859 | €0 | -€1,859 | -100.0% |
| Distributable reserves | 133 | €80,237 | €96,496 | +€16,260 | +20.3% |
| Amounts payable | 17/49 | €51,969 | €33,394 | -€18,576 | -35.7% |
| Amounts payable within one year | 42/48 | €51,969 | €33,394 | -€18,576 | -35.7% |
| Financial debts | 43 | €12,000 | €10,917 | -€1,083 | -9.0% |
| Credit institutions | 430/8 | €12,000 | €10,917 | -€1,083 | -9.0% |
| Trade debts | 44 | €37,034 | €16,553 | -€20,480 | -55.3% |
| Suppliers | 440/4 | €37,034 | €16,553 | -€20,480 | -55.3% |
| Taxes, remuneration and social security | 45 | €2,936 | €5,923 | +€2,987 | +101.7% |
| Taxes | 450/3 | €2,936 | €5,923 | +€2,987 | +101.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,551 | €10,985 | +€6,434 | +141.4% |
| Other operating charges | 640/8 | €2,125 | €1,762 | -€363 | -17.1% |
| Gross operating margin | 9900 | €55,896 | €34,037 | -€21,859 | -39.1% |
| Operating profit (loss) | 9901 | €49,219 | €21,289 | -€27,930 | -56.7% |
| Financial income | 75/76B | €4,288 | €3,975 | -€313 | -7.3% |
| Recurring financial income | 75 | €4,288 | €3,975 | -€313 | -7.3% |
| Financial charges | 65/66B | €1,252 | €4,263 | +€3,011 | +240.4% |
| Recurring financial charges | 65 | €1,252 | €4,263 | +€3,011 | +240.4% |
| Profit (loss) for the period before taxes | 9903 | €52,254 | €21,001 | -€31,253 | -59.8% |
| Income taxes | 67/77 | €12,514 | €6,601 | -€5,914 | -47.3% |
| Profit (loss) for the period | 9904 | €39,740 | €14,400 | -€25,339 | -63.8% |
| Profit (loss) for the period to be appropriated | 9905 | €39,740 | €14,400 | -€25,339 | -63.8% |
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 30 September 2026 via checked.be.