G. IDEA: 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.
G. IDEA
Largest movements
- Receivables within one year +€1,805
up €1,805 (+1103.8%), from €164 to €1,968
of which Trade receivables: +€1,162
- Profit (loss) carried forward -€7,996
down €7,996 (-168.8%), from -€4,735 to -€12,731
- Other debts +€4,851
up €4,851 (+173.2%), from €2,802 to €7,653
- Trade debts +€3,774
up €3,774 (+490.1%), from €770 to €4,544
- Accrued charges and deferred income +€1,127
new in 2023: €1,127
- Gross operating margin -€4,291
down €4,291 (-212.5%), from -€2,019 to -€6,310
- Other operating charges +€1,333
up €1,333 (+446.4%), from €299 to €1,631
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 | €17,526 | €19,283 | +€1,757 | +10.0% |
| Current assets | 29/58 | €17,526 | €19,283 | +€1,757 | +10.0% |
| Stocks and contracts in progress | 3 | €17,252 | €17,252 | = | 0.0% |
| Stocks | 30/36 | €17,252 | €17,252 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €164 | €1,968 | +€1,805 | +1103.8% |
| Trade receivables | 40 | €164 | €1,325 | +€1,162 | +710.4% |
| Other amounts receivable | 41 | - | €643 | +€643 | |
| Cash at bank and in hand | 54/58 | €40 | €63 | +€23 | +57.7% |
| Deferred charges and accrued income | 490/1 | €71 | - | -€71 | |
| Total equity and liabilities | 10/49 | €17,526 | €19,283 | +€1,757 | +10.0% |
| Equity | 10/15 | €13,954 | €5,958 | -€7,996 | -57.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €89 | €89 | = | 0.0% |
| Non-distributable reserves | 130/1 | €89 | €89 | = | 0.0% |
| Reserves not available under the articles | 1311 | €89 | €89 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,735 | -€12,731 | -€7,996 | -168.8% |
| Amounts payable | 17/49 | €3,572 | €13,325 | +€9,753 | +273.0% |
| Amounts payable within one year | 42/48 | €3,572 | €12,197 | +€8,626 | +241.5% |
| Trade debts | 44 | €770 | €4,544 | +€3,774 | +490.1% |
| Suppliers | 440/4 | €770 | €4,544 | +€3,774 | +490.1% |
| Other amounts payable | 47/48 | €2,802 | €7,653 | +€4,851 | +173.2% |
| Accrued charges and deferred income | 492/3 | - | €1,127 | +€1,127 | |
| Other operating charges | 640/8 | €299 | €1,631 | +€1,333 | +446.4% |
| Gross operating margin | 9900 | -€2,019 | -€6,310 | -€4,291 | -212.5% |
| Operating profit (loss) | 9901 | -€2,317 | -€7,941 | -€5,623 | -242.7% |
| Financial charges | 65/66B | €48 | €55 | +€7 | +15.3% |
| Recurring financial charges | 65 | €48 | €55 | +€7 | +15.3% |
| Profit (loss) for the period before taxes | 9903 | -€2,365 | -€7,996 | -€5,631 | -238.1% |
| Profit (loss) for the period | 9904 | -€2,365 | -€7,996 | -€5,631 | -238.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,365 | -€7,996 | -€5,631 | -238.1% |
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 1 October 2026 via checked.be.