E.B. IVANAVICIUTE: what changed
E.B. IVANAVICIUTE
Largest movements
- Deferred charges and accrued income +€12,148
up €12,148 (+104%), from €11,727 to €23,875
- Current portion of long-term debt +€407,948
new in 2023: €407,948
- Other debts -€358,166
no longer reported in 2023 (was €358,166)
- Profit (loss) carried forward -€22,367
down €22,367 (-49.2%), from -€45,459 to -€67,826
- Trade debts -€19,490
down €19,490 (-44.0%), from €44,252 to €24,762
- Gross operating margin +€38,080
up €38,080 (+76.2%), from -€49,994 to -€11,914
- Financial income -€20,000
no longer reported in 2023 (was €20,000)
of which Financial income: -€20,000
- Other operating charges +€2,334
up €2,334 (+53.0%), from €4,400 to €6,734
Change in the result, 2022 to 2023
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2022 and 2023 balance sheets and the 2023 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €446,959 | €454,884 | +€7,925 | +1.8% |
| Fixed assets | 21/28 | €434,709 | €430,990 | -€3,719 | -0.9% |
| Tangible fixed assets | 22/27 | €434,709 | €430,990 | -€3,719 | -0.9% |
| Land and buildings | 22 | €434,709 | €430,990 | -€3,719 | -0.9% |
| Current assets | 29/58 | €12,250 | €23,894 | +€11,644 | +95.1% |
| Cash at bank and in hand | 54/58 | €523 | €19 | -€504 | -96.4% |
| Deferred charges and accrued income | 490/1 | €11,727 | €23,875 | +€12,148 | +104% |
| Total equity and liabilities | 10/49 | €446,959 | €454,884 | +€7,925 | +1.8% |
| Equity | 10/15 | €44,541 | €22,174 | -€22,367 | -50.2% |
| Contributions | 10/11 | €90,000 | €90,000 | = | 0.0% |
| Capital | 10 | €90,000 | - | -€90,000 | |
| Issued capital | 100 | €90,000 | - | -€90,000 | |
| Profit (loss) carried forward | 14 | -€45,459 | -€67,826 | -€22,367 | -49.2% |
| Amounts payable | 17/49 | €402,418 | €432,710 | +€30,292 | +7.5% |
| Amounts payable after more than one year | 17 | - | €0 | = | |
| Financial debts | 170/4 | - | €0 | = | |
| Amounts payable within one year | 42/48 | €402,418 | €432,710 | +€30,292 | +7.5% |
| Current portion of amounts payable after more than one year | 42 | - | €407,948 | +€407,948 | |
| Trade debts | 44 | €44,252 | €24,762 | -€19,490 | -44.0% |
| Suppliers | 440/4 | €44,252 | €24,762 | -€19,490 | -44.0% |
| Other amounts payable | 47/48 | €358,166 | - | -€358,166 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,719 | €3,719 | = | 0.0% |
| Other operating charges | 640/8 | €4,400 | €6,734 | +€2,334 | +53.0% |
| Gross operating margin | 9900 | -€49,994 | -€11,914 | +€38,080 | +76.2% |
| Operating profit (loss) | 9901 | -€58,113 | -€22,367 | +€35,746 | +61.5% |
| Financial income | 75/76B | €20,000 | - | -€20,000 | |
| Recurring financial income | 75 | €20,000 | - | -€20,000 | |
| Non-recurring financial income | 76B | €20,000 | - | -€20,000 | |
| Financial charges | 65/66B | €18 | - | -€18 | |
| Recurring financial charges | 65 | €18 | - | -€18 | |
| Profit (loss) for the period before taxes | 9903 | -€38,131 | -€22,367 | +€15,764 | +41.3% |
| Profit (loss) for the period | 9904 | -€38,131 | -€22,367 | +€15,764 | +41.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€38,131 | -€22,367 | +€15,764 | +41.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.