FINANCE IMMO CONSULTING SERVICES: 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.
FINANCE IMMO CONSULTING SERVICES
Largest movements
- Cash +€41,767
up €41,767 (+1,490%), from €2,803 to €44,570
mainly Net result for the year (+€23,314) and Other debts (+€19,410)
- Current investments +€2,103
up €2,103 (+9.6%), from €22,013 to €24,116
- Profit (loss) carried forward +€23,314
up €23,314, from -€18,181 to €5,133
- Other debts +€19,410
new in 2023: €19,410
- Short-term financial debts -€7,974
no longer reported in 2023 (was €7,974)
- Trade debts +€6,733
up €6,733 (+1,022%), from €659 to €7,392
- Tax, wage and social debts +€4,615
new in 2023: €4,615
- Gross operating margin +€29,582
up €29,582 (+4,057%), from €729 to €30,311
- Purchases and services +€18,332
up €18,332 (+111%), from €16,445 to €34,776
- Financial income -€326
down €326 (-72.1%), from €452 to €126
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 | €133,458 | €179,556 | +€46,098 | +34.5% |
| Fixed assets | 21/28 | €107,963 | €109,704 | +€1,741 | +1.6% |
| Tangible fixed assets | 22/27 | €107,963 | €109,704 | +€1,741 | +1.6% |
| Land and buildings | 22 | €97,837 | €95,394 | -€2,444 | -2.5% |
| Plant, machinery and equipment | 23 | €5,159 | €10,319 | +€5,159 | +100% |
| Furniture and vehicles | 24 | - | €3,991 | +€3,991 | |
| Other tangible fixed assets | 26 | €4,966 | - | -€4,966 | |
| Current assets | 29/58 | €25,496 | €69,852 | +€44,356 | +174% |
| Amounts receivable within one year | 40/41 | €218 | €627 | +€409 | +188% |
| Trade receivables | 40 | - | €454 | +€454 | |
| Other amounts receivable | 41 | €218 | €173 | -€45 | -20.5% |
| Current investments | 50/53 | €22,013 | €24,116 | +€2,103 | +9.6% |
| Cash at bank and in hand | 54/58 | €2,803 | €44,570 | +€41,767 | +1,490% |
| Deferred charges and accrued income | 490/1 | €462 | €539 | +€77 | +16.7% |
| Total equity and liabilities | 10/49 | €133,458 | €179,556 | +€46,098 | +34.5% |
| Equity | 10/15 | €124,825 | €148,139 | +€23,314 | +18.7% |
| Contributions | 10/11 | €138,104 | €138,104 | = | 0.0% |
| Capital | 10 | €138,104 | €138,104 | = | 0.0% |
| Issued capital | 100 | €138,104 | €138,104 | = | 0.0% |
| Reserves | 13 | €4,902 | €4,902 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,902 | €4,902 | = | 0.0% |
| Legal reserve | 130 | €4,902 | €4,902 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,181 | €5,133 | +€23,314 | |
| Amounts payable | 17/49 | €8,633 | €31,416 | +€22,784 | +264% |
| Amounts payable within one year | 42/48 | €8,633 | €31,416 | +€22,784 | +264% |
| Financial debts | 43 | €7,974 | - | -€7,974 | |
| Other loans | 439 | €7,974 | - | -€7,974 | |
| Trade debts | 44 | €659 | €7,392 | +€6,733 | +1,022% |
| Suppliers | 440/4 | €659 | €7,392 | +€6,733 | +1,022% |
| Taxes, remuneration and social security | 45 | - | €4,615 | +€4,615 | |
| Taxes | 450/3 | - | €4,615 | +€4,615 | |
| Other amounts payable | 47/48 | - | €19,410 | +€19,410 | |
| Non-recurring operating income | 76A | €1,074 | - | -€1,074 | |
| Goods, raw materials, services and sundry goods | 60/61 | €16,445 | €34,776 | +€18,332 | +111% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,521 | €3,418 | -€103 | -2.9% |
| Other operating charges | 640/8 | €3,330 | €3,632 | +€302 | +9.1% |
| Gross operating margin | 9900 | €729 | €30,311 | +€29,582 | +4,057% |
| Operating profit (loss) | 9901 | -€6,122 | €23,261 | +€29,383 | |
| Financial income | 75/76B | €452 | €126 | -€326 | -72.1% |
| Recurring financial income | 75 | €452 | €126 | -€326 | -72.1% |
| Financial charges | 65/66B | €78 | €73 | -€4 | -5.6% |
| Recurring financial charges | 65 | €78 | €73 | -€4 | -5.6% |
| Profit (loss) for the period before taxes | 9903 | -€5,748 | €23,314 | +€29,062 | |
| Profit (loss) for the period | 9904 | -€5,748 | €23,314 | +€29,062 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,748 | €23,314 | +€29,062 |
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 23 October 2026 via checked.be.