FAHSI: 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.
FAHSI
Largest movements
- Receivables within one year -€25,584
down €25,584 (-100%), from €25,584 to €0
of which Trade receivables: -€24,670
- Tangible fixed assets -€14,262
down €14,262 (-100%), from €14,262 to €0
- Cash -€2,267
down €2,267 (-99.8%), from €2,271 to €4
mainly Trade debts (-€31,204) and Net result for the year (-€12,219)
- Trade debts -€31,204
down €31,204 (-96.1%), from €32,465 to €1,262
- Profit (loss) carried forward -€12,219
down €12,219 (-53.2%), from -€22,987 to -€35,206
- Other debts +€1,309
up €1,309 (+4.3%), from €30,638 to €31,947
- Gross operating margin +€14,937
up €14,937 (+86.2%), from -€17,324 to -€2,387
- Depreciation -€4,754
down €4,754 (-100%), from €4,754 to €0
- Other operating charges +€570
new in 2023: €570
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 | €42,116 | €4 | -€42,112 | -100.0% |
| Fixed assets | 21/28 | €14,262 | €0 | -€14,262 | -100% |
| Tangible fixed assets | 22/27 | €14,262 | €0 | -€14,262 | -100% |
| Furniture and vehicles | 24 | €14,262 | €0 | -€14,262 | -100% |
| Current assets | 29/58 | €27,855 | €4 | -€27,850 | -100.0% |
| Amounts receivable within one year | 40/41 | €25,584 | €0 | -€25,584 | -100% |
| Trade receivables | 40 | €24,670 | €0 | -€24,670 | -100% |
| Other amounts receivable | 41 | €913 | €0 | -€913 | -100% |
| Cash at bank and in hand | 54/58 | €2,271 | €4 | -€2,267 | -99.8% |
| Total equity and liabilities | 10/49 | €42,116 | €4 | -€42,112 | -100.0% |
| Equity | 10/15 | -€20,987 | -€33,206 | -€12,219 | -58.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,987 | -€35,206 | -€12,219 | -53.2% |
| Amounts payable | 17/49 | €63,103 | €33,210 | -€29,894 | -47.4% |
| Amounts payable within one year | 42/48 | €63,103 | €33,210 | -€29,894 | -47.4% |
| Trade debts | 44 | €32,465 | €1,262 | -€31,204 | -96.1% |
| Suppliers | 440/4 | €32,465 | €1,262 | -€31,204 | -96.1% |
| Taxes, remuneration and social security | 45 | - | €1 | +€1 | |
| Taxes | 450/3 | - | €1 | +€1 | |
| Other amounts payable | 47/48 | €30,638 | €31,947 | +€1,309 | +4.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,754 | €0 | -€4,754 | -100% |
| Other operating charges | 640/8 | - | €570 | +€570 | |
| Non-recurring operating charges | 66A | €909 | €9,262 | +€8,352 | +919% |
| Gross operating margin | 9900 | -€17,324 | -€2,387 | +€14,937 | +86.2% |
| Operating profit (loss) | 9901 | -€22,987 | -€12,219 | +€10,768 | +46.8% |
| Financial charges | 65/66B | €0 | €0 | -€0 | -100% |
| Recurring financial charges | 65 | €0 | €0 | -€0 | -100% |
| Profit (loss) for the period before taxes | 9903 | -€22,987 | -€12,219 | +€10,769 | +46.8% |
| Profit (loss) for the period | 9904 | -€22,987 | -€12,219 | +€10,769 | +46.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,987 | -€12,219 | +€10,769 | +46.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.