FING-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.
FING-SERVICES
Largest movements
- Deferred charges and accrued income +€17,392
up €17,392 (+16,104%), from €108 to €17,500
- Receivables after one year -€6,900
no longer reported in 2023 (was €6,900)
- Tangible fixed assets -€2,893
down €2,893 (-2.5%), from €115,642 to €112,748
of which Land and buildings: -€2,666
- Receivables within one year -€1,725
down €1,725 (-13.6%), from €12,702 to €10,978
of which Trade receivables: -€4,874
- Trade debts +€20,758
up €20,758 (+37.5%), from €55,347 to €76,105
- Debts after one year -€7,126
down €7,126 (-7.1%), from €100,541 to €93,415
- Other debts -€6,633
no longer reported in 2023 (was €6,633)
- Current portion of long-term debt -€5,101
no longer reported in 2023 (was €5,101)
- Profit (loss) carried forward +€4,130
up €4,130 (+6.1%), from -€67,867 to -€63,738
- Financial charges -€5,441
down €5,441 (-92.6%), from €5,879 to €438
- Gross operating margin +€3,951
up €3,951 (+96.6%), from €4,092 to €8,042
- Depreciation -€2,837
down €2,837 (-49.5%), from €5,731 to €2,893
- Other operating charges +€393
up €393 (+209%), from €188 to €582
- Staff costs -€177
no longer reported in 2023 (was €177)
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €136,002 | €141,226 | +€5,224 | +3.8% |
| Fixed assets | 21/28 | €115,642 | €112,748 | -€2,893 | -2.5% |
| Tangible fixed assets | 22/27 | €115,642 | €112,748 | -€2,893 | -2.5% |
| Land and buildings | 22 | €114,156 | €111,490 | -€2,666 | -2.3% |
| Plant, machinery and equipment | 23 | €536 | €421 | -€115 | -21.5% |
| Furniture and vehicles | 24 | €949 | €838 | -€112 | -11.8% |
| Current assets | 29/58 | €20,360 | €28,478 | +€8,117 | +39.9% |
| Amounts receivable after more than one year | 29 | €6,900 | - | -€6,900 | |
| Other amounts receivable | 291 | €6,900 | - | -€6,900 | |
| Stocks and contracts in progress | 3 | €650 | - | -€650 | |
| Stocks | 30/36 | €650 | - | -€650 | |
| Amounts receivable within one year | 40/41 | €12,702 | €10,978 | -€1,725 | -13.6% |
| Trade receivables | 40 | €12,702 | €7,829 | -€4,874 | -38.4% |
| Other amounts receivable | 41 | - | €3,149 | +€3,149 | |
| Deferred charges and accrued income | 490/1 | €108 | €17,500 | +€17,392 | +16,104% |
| Total equity and liabilities | 10/49 | €136,002 | €141,226 | +€5,224 | +3.8% |
| Equity | 10/15 | -€36,556 | -€32,426 | +€4,130 | +11.3% |
| Contributions | 10/11 | €9,200 | €9,200 | = | 0.0% |
| Contributions outside capital | 11 | €9,200 | €9,200 | = | 0.0% |
| Other | 1109/19 | €9,200 | €9,200 | = | 0.0% |
| Reserves | 13 | €22,111 | €22,111 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €20,251 | €20,251 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€67,867 | -€63,738 | +€4,130 | +6.1% |
| Amounts payable | 17/49 | €172,558 | €173,652 | +€1,094 | +0.6% |
| Amounts payable after more than one year | 17 | €100,541 | €93,415 | -€7,126 | -7.1% |
| Financial debts | 170/4 | €100,541 | €93,415 | -€7,126 | -7.1% |
| Amounts payable within one year | 42/48 | €72,017 | €80,238 | +€8,220 | +11.4% |
| Current portion of amounts payable after more than one year | 42 | €5,101 | - | -€5,101 | |
| Financial debts | 43 | €2,959 | €4,115 | +€1,156 | +39.1% |
| Credit institutions | 430/8 | €2,959 | €4,115 | +€1,156 | +39.1% |
| Trade debts | 44 | €55,347 | €76,105 | +€20,758 | +37.5% |
| Suppliers | 440/4 | €55,347 | €76,105 | +€20,758 | +37.5% |
| Taxes, remuneration and social security | 45 | €1,977 | €17 | -€1,960 | -99.1% |
| Taxes | 450/3 | €1,977 | €17 | -€1,960 | -99.1% |
| Other amounts payable | 47/48 | €6,633 | - | -€6,633 | |
| Remuneration, social security and pensions | 62 | €177 | - | -€177 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,731 | €2,893 | -€2,837 | -49.5% |
| Other operating charges | 640/8 | €188 | €582 | +€393 | +209% |
| Gross operating margin | 9900 | €4,092 | €8,042 | +€3,951 | +96.6% |
| Operating profit (loss) | 9901 | -€2,005 | €4,567 | +€6,572 | |
| Financial charges | 65/66B | €5,879 | €438 | -€5,441 | -92.6% |
| Recurring financial charges | 65 | €5,879 | €438 | -€5,441 | -92.6% |
| Profit (loss) for the period before taxes | 9903 | -€7,884 | €4,130 | +€12,013 | |
| Profit (loss) for the period | 9904 | -€7,884 | €4,130 | +€12,013 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,884 | €4,130 | +€12,013 |
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 24 October 2026 via checked.be.