FINRISK SQUARE: 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.
FINRISK SQUARE
Largest movements
- Cash +€29,037
up €29,037 (+27.2%), from €106,833 to €135,870
mainly Net result for the year (+€29,364) and Tax, wage and social debts (+€10,135)
- Receivables within one year -€9,330
down €9,330 (-19.2%), from €48,507 to €39,177
of which Other amounts receivable: -€18,379
- Tax, wage and social debts +€10,135
up €10,135 (+27.5%), from €36,794 to €46,929
of which Taxes: +€16,247
- Trade debts +€9,028
up €9,028 (+5607.5%), from €161 to €9,189
- Taxes -€31,970
down €31,970 (-78.2%), from €40,868 to €8,898
- Gross operating margin -€27,185
down €27,185 (-34.7%), from €78,427 to €51,242
- Other operating charges +€5,981
new in 2023: €5,981
- Staff costs +€3,445
new in 2023: €3,445
- Financial charges +€3,398
up €3,398 (+1008.3%), from €337 to €3,735
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.
Cash bridge derived
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 | €162,456 | €181,684 | +€19,228 | +11.8% |
| Fixed assets | 21/28 | €2,116 | €1,637 | -€479 | -22.6% |
| Tangible fixed assets | 22/27 | €1,916 | €1,437 | -€479 | -25.0% |
| Furniture and vehicles | 24 | €1,916 | €1,437 | -€479 | -25.0% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €160,340 | €180,047 | +€19,707 | +12.3% |
| Amounts receivable after more than one year | 29 | €5,000 | €5,000 | = | 0.0% |
| Other amounts receivable | 291 | €5,000 | €5,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €48,507 | €39,177 | -€9,330 | -19.2% |
| Trade receivables | 40 | €16,680 | €25,729 | +€9,049 | +54.3% |
| Other amounts receivable | 41 | €31,827 | €13,448 | -€18,379 | -57.7% |
| Cash at bank and in hand | 54/58 | €106,833 | €135,870 | +€29,037 | +27.2% |
| Total equity and liabilities | 10/49 | €162,456 | €181,684 | +€19,228 | +11.8% |
| Equity | 10/15 | €125,501 | €124,866 | -€635 | -0.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €54,288 | €54,288 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,288 | €4,288 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,288 | €4,288 | = | 0.0% |
| Distributable reserves | 133 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €68,213 | €67,578 | -€635 | -0.9% |
| Amounts payable | 17/49 | €36,955 | €56,818 | +€19,863 | +53.7% |
| Amounts payable within one year | 42/48 | €36,955 | €56,818 | +€19,863 | +53.7% |
| Trade debts | 44 | €161 | €9,189 | +€9,028 | +5607.5% |
| Suppliers | 440/4 | €161 | €9,189 | +€9,028 | +5607.5% |
| Taxes, remuneration and social security | 45 | €36,794 | €46,929 | +€10,135 | +27.5% |
| Taxes | 450/3 | €30,630 | €46,877 | +€16,247 | +53.0% |
| Remuneration and social security | 454/9 | €6,164 | €52 | -€6,112 | -99.2% |
| Other amounts payable | 47/48 | - | €700 | +€700 | |
| Goods, raw materials, services and sundry goods | 60/61 | €90,580 | €92,995 | +€2,415 | +2.7% |
| Remuneration, social security and pensions | 62 | - | €3,445 | +€3,445 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €479 | €479 | = | 0.0% |
| Other operating charges | 640/8 | - | €5,981 | +€5,981 | |
| Gross operating margin | 9900 | €78,427 | €51,242 | -€27,185 | -34.7% |
| Operating profit (loss) | 9901 | €77,948 | €41,337 | -€36,611 | -47.0% |
| Financial income | 75/76B | €1 | €660 | +€659 | +65900.0% |
| Recurring financial income | 75 | €1 | €660 | +€659 | +65900.0% |
| Financial charges | 65/66B | €337 | €3,735 | +€3,398 | +1008.3% |
| Recurring financial charges | 65 | €337 | €3,735 | +€3,398 | +1008.3% |
| Profit (loss) for the period before taxes | 9903 | €77,612 | €38,262 | -€39,350 | -50.7% |
| Income taxes | 67/77 | €40,868 | €8,898 | -€31,970 | -78.2% |
| Profit (loss) for the period | 9904 | €36,744 | €29,364 | -€7,380 | -20.1% |
| Profit (loss) for the period to be appropriated | 9905 | €36,744 | €29,364 | -€7,380 | -20.1% |
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 10 October 2026 via checked.be.