FIT EFFECT: 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.
FIT EFFECT
Largest movements
No asset line moved by more than 1% of the balance sheet total.
No liability line moved by more than 1% of the balance sheet total.
No income-statement line moved by more than 1% of the activity.
From the 2022 result to the 2023 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Cash bridge derived
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 | €804 | €804 | = | 0.0% |
| Current assets | 29/58 | €804 | €804 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €804 | €804 | = | 0.0% |
| Trade receivables | 40 | €804 | €804 | = | 0.0% |
| Total equity and liabilities | 10/49 | €804 | €804 | = | 0.0% |
| Equity | 10/15 | -€1,035,708 | -€1,035,708 | = | 0.0% |
| Contributions | 10/11 | €1,200,000 | €1,200,000 | = | 0.0% |
| Contributions outside capital | 11 | €1,200,000 | €1,200,000 | = | 0.0% |
| Other | 1109/19 | €1,200,000 | €1,200,000 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | -€2,237,568 | -€2,237,568 | = | 0.0% |
| Amounts payable | 17/49 | €1,036,512 | €1,036,512 | = | 0.0% |
| Amounts payable after more than one year | 17 | €885,000 | €885,000 | = | 0.0% |
| Financial debts | 170/4 | €885,000 | €885,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €151,512 | €151,512 | = | 0.0% |
| Trade debts | 44 | €2,551 | €2,551 | = | 0.0% |
| Suppliers | 440/4 | €2,551 | €2,551 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €728 | €728 | = | 0.0% |
| Taxes | 450/3 | €728 | €728 | = | 0.0% |
| Other amounts payable | 47/48 | €148,233 | €148,233 | = | 0.0% |
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 11 October 2026 via checked.be.