FME 73: what changed
Two fiscal 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.
FME 73
Largest movements
- Receivables within one year +€1,915
up €1,915 (+516.2%), from €371 to €2,286
of which Other amounts receivable: +€1,331
- Stocks and contracts +€1,750
up €1,750 (+114.4%), from €1,530 to €3,280
- Deferred charges and accrued income +€257
up €257, from €0 to €257
- Other debts +€4,329
up €4,329 (+3574.4%), from €121 to €4,450
- Tax, wage and social debts -€1,085
down €1,085 (-100.0%), from €1,085 to €0
- Profit (loss) carried forward +€645
up €645 (+28.8%), from -€2,239 to -€1,594
- Other operating charges -€489
down €489 (-85.9%), from €568 to €80
- Financial charges -€143
down €143 (-97.2%), from €147 to €4
- Gross operating margin -€135
down €135 (-15.7%), from €865 to €729
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 | €1,901 | €5,823 | +€3,922 | +206.3% |
| Current assets | 29/58 | €1,901 | €5,823 | +€3,922 | +206.3% |
| Stocks and contracts in progress | 3 | €1,530 | €3,280 | +€1,750 | +114.4% |
| Stocks | 30/36 | €1,530 | €3,280 | +€1,750 | +114.4% |
| Amounts receivable within one year | 40/41 | €371 | €2,286 | +€1,915 | +516.2% |
| Trade receivables | 40 | €0 | €584 | +€584 | |
| Other amounts receivable | 41 | €371 | €1,702 | +€1,331 | +358.8% |
| Cash at bank and in hand | 54/58 | €0 | - | = | |
| Deferred charges and accrued income | 490/1 | €0 | €257 | +€257 | |
| Total equity and liabilities | 10/49 | €1,901 | €5,823 | +€3,922 | +206.3% |
| Equity | 10/15 | €261 | €906 | +€645 | +247.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,239 | -€1,594 | +€645 | +28.8% |
| Amounts payable | 17/49 | €1,640 | €4,917 | +€3,276 | +199.7% |
| Amounts payable within one year | 42/48 | €1,640 | €4,917 | +€3,276 | +199.7% |
| Trade debts | 44 | €434 | €466 | +€32 | +7.4% |
| Suppliers | 440/4 | €434 | €466 | +€32 | +7.4% |
| Taxes, remuneration and social security | 45 | €1,085 | €0 | -€1,085 | -100.0% |
| Taxes | 450/3 | €1,085 | €0 | -€1,085 | -100.0% |
| Other amounts payable | 47/48 | €121 | €4,450 | +€4,329 | +3574.4% |
| Other operating charges | 640/8 | €568 | €80 | -€489 | -85.9% |
| Gross operating margin | 9900 | €865 | €729 | -€135 | -15.7% |
| Operating profit (loss) | 9901 | €296 | €649 | +€353 | +119.2% |
| Financial charges | 65/66B | €147 | €4 | -€143 | -97.2% |
| Recurring financial charges | 65 | €147 | €4 | -€143 | -97.2% |
| Profit (loss) for the period before taxes | 9903 | €149 | €645 | +€496 | +331.9% |
| Profit (loss) for the period | 9904 | €149 | €645 | +€496 | +331.9% |
| Profit (loss) for the period to be appropriated | 9905 | €149 | €645 | +€496 | +331.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.