Flux Capacitor: 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.
Flux Capacitor
Largest movements
- Tangible fixed assets -€5,907
down €5,907 (-32.9%), from €17,932 to €12,025
of which Other tangible fixed assets: -€3,071
- Deferred charges and accrued income +€5,873
up €5,873 (+1,851%), from €317 to €6,190
- Receivables within one year -€5,188
down €5,188 (-8.4%), from €61,916 to €56,729
of which Trade receivables: -€33,070
- Cash +€1,835
up €1,835 (+6,895%), from €27 to €1,861
mainly Net result for the year (+€9,075) and Depreciation (+€6,436)
- Reserves +€27,000
new in 2023: €27,000
- Profit (loss) carried forward -€17,925
down €17,925 (-99.7%), from €17,978 to €52
- Trade debts -€12,388
down €12,388 (-41.2%), from €30,089 to €17,701
- Gross operating margin -€15,025
down €15,025 (-44.5%), from €33,785 to €18,760
- Taxes -€2,406
down €2,406 (-48.9%), from €4,920 to €2,515
- Depreciation -€1,964
down €1,964 (-23.4%), from €8,400 to €6,436
- Financial income +€1,497
up €1,497 (+212%), from €705 to €2,202
- Other operating charges -€1,395
down €1,395 (-70.2%), from €1,985 to €591
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 | €80,192 | €76,805 | -€3,387 | -4.2% |
| Fixed assets | 21/28 | €17,932 | €12,025 | -€5,907 | -32.9% |
| Tangible fixed assets | 22/27 | €17,932 | €12,025 | -€5,907 | -32.9% |
| Plant, machinery and equipment | 23 | €6,002 | €3,903 | -€2,100 | -35.0% |
| Furniture and vehicles | 24 | €2,130 | €1,393 | -€737 | -34.6% |
| Other tangible fixed assets | 26 | €9,799 | €6,729 | -€3,071 | -31.3% |
| Current assets | 29/58 | €62,260 | €64,780 | +€2,520 | +4.0% |
| Amounts receivable within one year | 40/41 | €61,916 | €56,729 | -€5,188 | -8.4% |
| Trade receivables | 40 | €36,478 | €3,408 | -€33,070 | -90.7% |
| Other amounts receivable | 41 | €25,439 | €53,321 | +€27,882 | +110% |
| Cash at bank and in hand | 54/58 | €27 | €1,861 | +€1,835 | +6,895% |
| Deferred charges and accrued income | 490/1 | €317 | €6,190 | +€5,873 | +1,851% |
| Total equity and liabilities | 10/49 | €80,192 | €76,805 | -€3,387 | -4.2% |
| Equity | 10/15 | €20,478 | €29,552 | +€9,075 | +44.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | - | €27,000 | +€27,000 | |
| Distributable reserves | 133 | - | €27,000 | +€27,000 | |
| Profit (loss) carried forward | 14 | €17,978 | €52 | -€17,925 | -99.7% |
| Amounts payable | 17/49 | €59,715 | €47,253 | -€12,462 | -20.9% |
| Amounts payable within one year | 42/48 | €59,715 | €47,253 | -€12,462 | -20.9% |
| Financial debts | 43 | €1,172 | €1,172 | = | 0.0% |
| Other loans | 439 | €1,172 | €1,172 | = | 0.0% |
| Trade debts | 44 | €30,089 | €17,701 | -€12,388 | -41.2% |
| Suppliers | 440/4 | €30,089 | €17,701 | -€12,388 | -41.2% |
| Taxes, remuneration and social security | 45 | €28,453 | €28,380 | -€74 | -0.3% |
| Taxes | 450/3 | €26,453 | €25,700 | -€754 | -2.8% |
| Remuneration and social security | 454/9 | €2,000 | €2,680 | +€680 | +34.0% |
| Non-recurring operating income | 76A | €2,775 | €0 | -€2,775 | -100% |
| Remuneration, social security and pensions | 62 | - | €152 | +€152 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,400 | €6,436 | -€1,964 | -23.4% |
| Other operating charges | 640/8 | €1,985 | €591 | -€1,395 | -70.2% |
| Gross operating margin | 9900 | €33,785 | €18,760 | -€15,025 | -44.5% |
| Operating profit (loss) | 9901 | €23,400 | €11,582 | -€11,818 | -50.5% |
| Financial income | 75/76B | €705 | €2,202 | +€1,497 | +212% |
| Recurring financial income | 75 | €705 | €2,202 | +€1,497 | +212% |
| Financial charges | 65/66B | €1,207 | €2,194 | +€987 | +81.8% |
| Recurring financial charges | 65 | €1,207 | €2,194 | +€987 | +81.8% |
| Profit (loss) for the period before taxes | 9903 | €22,898 | €11,590 | -€11,309 | -49.4% |
| Income taxes | 67/77 | €4,920 | €2,515 | -€2,406 | -48.9% |
| Profit (loss) for the period | 9904 | €17,978 | €9,075 | -€8,903 | -49.5% |
| Profit (loss) for the period to be appropriated | 9905 | €17,978 | €9,075 | -€8,903 | -49.5% |
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 14 October 2026 via checked.be.