FORMINVEST: 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.
FORMINVEST
Largest movements
- Receivables within one year +€72,600
new in 2023: €72,600
- Contributions +€255,000
up €255,000 (+411%), from €62,000 to €317,000
- Other debts -€255,000
down €255,000 (-99.7%), from €255,805 to €805
- Profit (loss) carried forward +€60,000
up €60,000 (+18.9%), from -€317,805 to -€257,805
- Tax, wage and social debts +€12,600
new in 2023: €12,600
- Gross operating margin +€60,000
new in 2023: €60,000
- Financial charges -€15,580
no longer reported in 2023 (was €15,580)
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
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 | - | €72,600 | +€72,600 | |
| Current assets | 29/58 | - | €72,600 | +€72,600 | |
| Amounts receivable within one year | 40/41 | - | €72,600 | +€72,600 | |
| Trade receivables | 40 | - | €72,600 | +€72,600 | |
| Total equity and liabilities | 10/49 | - | €72,600 | +€72,600 | |
| Equity | 10/15 | -€255,805 | €59,195 | +€315,000 | |
| Contributions | 10/11 | €62,000 | €317,000 | +€255,000 | +411% |
| Capital | 10 | €62,000 | €317,000 | +€255,000 | +411% |
| Issued capital | 100 | €62,000 | €317,000 | +€255,000 | +411% |
| Profit (loss) carried forward | 14 | -€317,805 | -€257,805 | +€60,000 | +18.9% |
| Amounts payable | 17/49 | €255,805 | €13,405 | -€242,400 | -94.8% |
| Amounts payable within one year | 42/48 | €255,805 | €13,405 | -€242,400 | -94.8% |
| Taxes, remuneration and social security | 45 | - | €12,600 | +€12,600 | |
| Taxes | 450/3 | - | €12,600 | +€12,600 | |
| Other amounts payable | 47/48 | €255,805 | €805 | -€255,000 | -99.7% |
| Gross operating margin | 9900 | - | €60,000 | +€60,000 | |
| Operating profit (loss) | 9901 | - | €60,000 | +€60,000 | |
| Financial charges | 65/66B | €15,580 | - | -€15,580 | |
| Recurring financial charges | 65 | €15,580 | - | -€15,580 | |
| Profit (loss) for the period before taxes | 9903 | -€15,580 | €60,000 | +€75,580 | |
| Profit (loss) for the period | 9904 | -€15,580 | €60,000 | +€75,580 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,580 | €60,000 | +€75,580 |
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 1 November 2026 via checked.be.