FELSDIAM: 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.
FELSDIAM
Largest movements
- Stocks and contracts +€31,120
up €31,120 (+3.0%), from €1.0m to €1.1m
- Receivables within one year -€16,054
down €16,054 (-7.4%), from €218,245 to €202,191
of which Trade receivables: -€16,306
- Other debts +€46,739
up €46,739 (+12.4%), from €376,506 to €423,245
- Short-term financial debts -€19,925
down €19,925 (-22.2%), from €89,662 to €69,737
- Gross operating margin -€2,532
down €2,532 (-152%), from -€1,664 to -€4,196
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 | €1,265,074 | €1,280,339 | +€15,265 | +1.2% |
| Current assets | 29/58 | €1,265,074 | €1,280,339 | +€15,265 | +1.2% |
| Stocks and contracts in progress | 3 | €1,046,822 | €1,077,942 | +€31,120 | +3.0% |
| Stocks | 30/36 | €1,046,822 | €1,077,942 | +€31,120 | +3.0% |
| Amounts receivable within one year | 40/41 | €218,245 | €202,191 | -€16,054 | -7.4% |
| Trade receivables | 40 | €218,204 | €201,898 | -€16,306 | -7.5% |
| Other amounts receivable | 41 | €41 | €293 | +€252 | +615% |
| Cash at bank and in hand | 54/58 | €7 | €206 | +€199 | +2,843% |
| Total equity and liabilities | 10/49 | €1,265,074 | €1,280,339 | +€15,265 | +1.2% |
| Equity | 10/15 | €49,453 | €45,257 | -€4,196 | -8.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €114,727 | €114,727 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,786 | €1,786 | = | 0.0% |
| Legal reserve | 130 | €1,786 | €1,786 | = | 0.0% |
| Tax-exempt reserves | 132 | €60,509 | €60,509 | = | 0.0% |
| Distributable reserves | 133 | €52,432 | €52,432 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€83,866 | -€88,062 | -€4,196 | -5.0% |
| Amounts payable | 17/49 | €1,215,621 | €1,235,082 | +€19,461 | +1.6% |
| Amounts payable after more than one year | 17 | €663,989 | €663,989 | = | 0.0% |
| Financial debts | 170/4 | €663,989 | €663,989 | = | 0.0% |
| Amounts payable within one year | 42/48 | €551,632 | €571,093 | +€19,461 | +3.5% |
| Financial debts | 43 | €89,662 | €69,737 | -€19,925 | -22.2% |
| Credit institutions | 430/8 | €89,662 | €69,737 | -€19,925 | -22.2% |
| Trade debts | 44 | €85,464 | €78,111 | -€7,353 | -8.6% |
| Suppliers | 440/4 | €85,464 | €78,111 | -€7,353 | -8.6% |
| Other amounts payable | 47/48 | €376,506 | €423,245 | +€46,739 | +12.4% |
| Gross operating margin | 9900 | -€1,664 | -€4,196 | -€2,532 | -152% |
| Operating profit (loss) | 9901 | -€1,664 | -€4,196 | -€2,532 | -152% |
| Profit (loss) for the period before taxes | 9903 | -€1,664 | -€4,196 | -€2,532 | -152% |
| Profit (loss) for the period | 9904 | -€1,664 | -€4,196 | -€2,532 | -152% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,664 | -€4,196 | -€2,532 | -152% |
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 13 October 2026 via checked.be.