FM.HP: 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.
FM.HP
Largest movements
- Cash +€3,610
up €3,610 (+452.5%), from €798 to €4,407
mainly Net result for the year (+€3,241) and Tax, wage and social debts (+€548)
- Profit (loss) carried forward +€3,241
up €3,241 (+321.4%), from €1,008 to €4,249
- Tax, wage and social debts +€548
up €548 (+70.0%), from €782 to €1,330
- Gross operating margin +€8,180
up €8,180, from -€4,840 to €3,341
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 | €28,323 | €31,933 | +€3,610 | +12.7% |
| Fixed assets | 21/28 | €20,000 | €20,000 | = | 0.0% |
| Financial fixed assets | 28 | €20,000 | €20,000 | = | 0.0% |
| Current assets | 29/58 | €8,323 | €11,933 | +€3,610 | +43.4% |
| Stocks and contracts in progress | 3 | €7,525 | €7,525 | = | 0.0% |
| Stocks | 30/36 | €7,525 | €7,525 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €798 | €4,407 | +€3,610 | +452.5% |
| Total equity and liabilities | 10/49 | €28,323 | €31,933 | +€3,610 | +12.7% |
| Equity | 10/15 | €10,976 | €14,216 | +€3,241 | +29.5% |
| Contributions | 10/11 | €9,700 | €9,700 | = | 0.0% |
| Capital | 10 | €9,700 | - | -€9,700 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €8,900 | - | -€8,900 | |
| Contributions outside capital | 11 | - | €9,700 | +€9,700 | |
| Other | 1109/19 | - | €9,700 | +€9,700 | |
| Reserves | 13 | €267 | €267 | = | 0.0% |
| Non-distributable reserves | 130/1 | €267 | €267 | = | 0.0% |
| Legal reserve | 130 | €267 | - | -€267 | |
| Reserves not available under the articles | 1311 | - | €267 | +€267 | |
| Profit (loss) carried forward | 14 | €1,008 | €4,249 | +€3,241 | +321.4% |
| Amounts payable | 17/49 | €17,347 | €17,716 | +€369 | +2.1% |
| Amounts payable within one year | 42/48 | €17,347 | €17,716 | +€369 | +2.1% |
| Taxes, remuneration and social security | 45 | €782 | €1,330 | +€548 | +70.0% |
| Taxes | 450/3 | €782 | €1,330 | +€548 | +70.0% |
| Other amounts payable | 47/48 | €16,565 | €16,387 | -€178 | -1.1% |
| Gross operating margin | 9900 | -€4,840 | €3,341 | +€8,180 | |
| Operating profit (loss) | 9901 | -€4,840 | €3,341 | +€8,180 | |
| Financial charges | 65/66B | €116 | €100 | -€16 | -13.7% |
| Recurring financial charges | 65 | €116 | €100 | -€16 | -13.7% |
| Profit (loss) for the period before taxes | 9903 | -€4,956 | €3,241 | +€8,196 | |
| Profit (loss) for the period | 9904 | -€4,956 | €3,241 | +€8,196 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,956 | €3,241 | +€8,196 |
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 12 October 2026 via checked.be.