Forestera: 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.
Forestera
Largest movements
- Receivables within one year -€55,236
down €55,236 (-91.2%), from €60,584 to €5,348
- Cash -€1,644
down €1,644 (-99.3%), from €1,655 to €12
mainly Net result for the year (-€56,395) and Other debts (-€10,500)
- Profit (loss) carried forward -€56,395
down €56,395 (-58.1%), from -€97,103 to -€153,498
- Short-term financial debts +€10,500
up €10,500 (+21.7%), from €48,359 to €58,859
- Other debts -€10,500
no longer reported in 2023 (was €10,500)
- Gross operating margin -€67,825
down €67,825, from €11,430 to -€56,395
- Purchases and services +€47,825
up €47,825 (+558.1%), from €8,570 to €56,395
- Turnover -€20,000
no longer reported in 2023 (was €20,000)
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 | €62,239 | €5,360 | -€56,879 | -91.4% |
| Current assets | 29/58 | €62,239 | €5,360 | -€56,879 | -91.4% |
| Amounts receivable within one year | 40/41 | €60,584 | €5,348 | -€55,236 | -91.2% |
| Trade receivables | 40 | €60,584 | €5,348 | -€55,236 | -91.2% |
| Cash at bank and in hand | 54/58 | €1,655 | €12 | -€1,644 | -99.3% |
| Total equity and liabilities | 10/49 | €62,239 | €5,360 | -€56,879 | -91.4% |
| Equity | 10/15 | €2,897 | -€53,498 | -€56,395 | |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€97,103 | -€153,498 | -€56,395 | -58.1% |
| Amounts payable | 17/49 | €59,343 | €58,859 | -€484 | -0.8% |
| Amounts payable within one year | 42/48 | €59,343 | €58,859 | -€484 | -0.8% |
| Financial debts | 43 | €48,359 | €58,859 | +€10,500 | +21.7% |
| Other loans | 439 | €48,359 | €58,859 | +€10,500 | +21.7% |
| Trade debts | 44 | €484 | - | -€484 | |
| Suppliers | 440/4 | €484 | - | -€484 | |
| Other amounts payable | 47/48 | €10,500 | - | -€10,500 | |
| Turnover | 70 | €20,000 | - | -€20,000 | |
| Goods, raw materials, services and sundry goods | 60/61 | €8,570 | €56,395 | +€47,825 | +558.1% |
| Gross operating margin | 9900 | €11,430 | -€56,395 | -€67,825 | |
| Operating profit (loss) | 9901 | €11,430 | -€56,395 | -€67,825 | |
| Profit (loss) for the period before taxes | 9903 | €11,430 | -€56,395 | -€67,825 | |
| Profit (loss) for the period | 9904 | €11,430 | -€56,395 | -€67,825 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,430 | -€56,395 | -€67,825 |
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 29 September 2026 via checked.be.