GARAGE NORBERT FEYS: 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.
GARAGE NORBERT FEYS
Largest movements
- Receivables within one year -€10,537
down €10,537 (-93.0%), from €11,336 to €799
- Profit (loss) carried forward -€12,961
down €12,961 (-7.6%), from -€171,338 to -€184,299
- Tax, wage and social debts -€4,420
no longer reported in 2023 (was €4,420)
- Trade debts +€3,723
up €3,723 (+200%), from €1,859 to €5,582
- Gross operating margin -€21,092
down €21,092, from €14,969 to -€6,123
- Taxes -€3,758
down €3,758 (-85.0%), from €4,420 to €662
- Financial charges +€162
up €162 (+35.2%), from €460 to €622
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
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 | €225,637 | €210,947 | -€14,690 | -6.5% |
| Fixed assets | 21/28 | €74,517 | €73,387 | -€1,130 | -1.5% |
| Tangible fixed assets | 22/27 | €74,517 | €73,387 | -€1,130 | -1.5% |
| Land and buildings | 22 | €70,636 | €70,636 | = | 0.0% |
| Plant, machinery and equipment | 23 | €3,881 | €2,751 | -€1,130 | -29.1% |
| Current assets | 29/58 | €151,120 | €137,560 | -€13,560 | -9.0% |
| Stocks and contracts in progress | 3 | €136,377 | €135,331 | -€1,046 | -0.8% |
| Stocks | 30/36 | €136,377 | €135,331 | -€1,046 | -0.8% |
| Amounts receivable within one year | 40/41 | €11,336 | €799 | -€10,537 | -93.0% |
| Other amounts receivable | 41 | €11,336 | €799 | -€10,537 | -93.0% |
| Cash at bank and in hand | 54/58 | €3,407 | €1,430 | -€1,977 | -58.0% |
| Total equity and liabilities | 10/49 | €225,637 | €210,947 | -€14,690 | -6.5% |
| Equity | 10/15 | -€92,222 | -€105,183 | -€12,961 | -14.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €60,524 | €60,524 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €58,665 | €58,665 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€171,338 | -€184,299 | -€12,961 | -7.6% |
| Amounts payable | 17/49 | €317,859 | €316,130 | -€1,729 | -0.5% |
| Amounts payable within one year | 42/48 | €317,859 | €316,130 | -€1,729 | -0.5% |
| Trade debts | 44 | €1,859 | €5,582 | +€3,723 | +200% |
| Suppliers | 440/4 | €1,859 | €5,582 | +€3,723 | +200% |
| Taxes, remuneration and social security | 45 | €4,420 | - | -€4,420 | |
| Taxes | 450/3 | €4,420 | - | -€4,420 | |
| Other amounts payable | 47/48 | €311,579 | €310,548 | -€1,031 | -0.3% |
| Non-recurring operating income | 76A | €15,058 | - | -€15,058 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,130 | €1,130 | = | 0.0% |
| Other operating charges | 640/8 | €4,329 | €4,424 | +€95 | +2.2% |
| Gross operating margin | 9900 | €14,969 | -€6,123 | -€21,092 | |
| Operating profit (loss) | 9901 | €9,510 | -€11,677 | -€21,188 | |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €460 | €622 | +€162 | +35.2% |
| Recurring financial charges | 65 | €460 | €622 | +€162 | +35.2% |
| Profit (loss) for the period before taxes | 9903 | €9,051 | -€12,299 | -€21,350 | |
| Income taxes | 67/77 | €4,420 | €662 | -€3,758 | -85.0% |
| Profit (loss) for the period | 9904 | €4,630 | -€12,961 | -€17,592 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,630 | -€12,961 | -€17,592 |
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 27 October 2026 via checked.be.