I HOME TECH: 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.
I HOME TECH
Largest movements
- Cash -€28,305
down €28,305 (-99.3%), from €28,514 to €209
mainly Net result for the year (-€29,563) and Receivables within one year (-€7,301)
- Receivables within one year +€7,301
up €7,301 (+32.4%), from €22,529 to €29,830
of which Other amounts receivable: +€11,559
- Tangible fixed assets -€7,100
down €7,100 (-32.2%), from €22,030 to €14,930
- Profit (loss) carried forward -€29,563
down €29,563, from €25,569 to -€3,994
- Accrued charges and deferred income +€7,048
new in 2023: €7,048
- Tax, wage and social debts -€5,148
no longer reported in 2023 (was €5,148)
- Debts after one year -€4,724
down €4,724 (-27.9%), from €16,941 to €12,217
- Other debts +€3,150
new in 2023: €3,150
- Gross operating margin -€40,015
down €40,015, from €15,284 to -€24,731
- Turnover -€25,844
down €25,844 (-17.0%), from €151,817 to €125,973
- Purchases and services +€14,171
up €14,171 (+10.4%), from €136,532 to €150,704
- Financial income +€4,154
new in 2023: €4,154
of which Financial income: +€4,154
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 | €73,074 | €44,969 | -€28,104 | -38.5% |
| Fixed assets | 21/28 | €22,030 | €14,930 | -€7,100 | -32.2% |
| Tangible fixed assets | 22/27 | €22,030 | €14,930 | -€7,100 | -32.2% |
| Leasing and similar rights | 25 | €22,030 | €14,930 | -€7,100 | -32.2% |
| Current assets | 29/58 | €51,044 | €30,040 | -€21,004 | -41.1% |
| Amounts receivable within one year | 40/41 | €22,529 | €29,830 | +€7,301 | +32.4% |
| Trade receivables | 40 | €11,264 | €7,006 | -€4,258 | -37.8% |
| Other amounts receivable | 41 | €11,265 | €22,824 | +€11,559 | +103% |
| Cash at bank and in hand | 54/58 | €28,514 | €209 | -€28,305 | -99.3% |
| Total equity and liabilities | 10/49 | €73,074 | €44,969 | -€28,104 | -38.5% |
| Equity | 10/15 | €46,029 | €16,466 | -€29,563 | -64.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Share premium | 1100/10 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,569 | -€3,994 | -€29,563 | |
| Amounts payable | 17/49 | €27,045 | €28,503 | +€1,458 | +5.4% |
| Amounts payable after more than one year | 17 | €16,941 | €12,217 | -€4,724 | -27.9% |
| Financial debts | 170/4 | €16,941 | €12,217 | -€4,724 | -27.9% |
| Amounts payable within one year | 42/48 | €10,104 | €9,238 | -€865 | -8.6% |
| Current portion of amounts payable after more than one year | 42 | €4,724 | €4,724 | = | 0.0% |
| Trade debts | 44 | €232 | €1,364 | +€1,132 | +488% |
| Suppliers | 440/4 | €232 | €1,364 | +€1,132 | +488% |
| Taxes, remuneration and social security | 45 | €5,148 | - | -€5,148 | |
| Remuneration and social security | 454/9 | €5,148 | - | -€5,148 | |
| Other amounts payable | 47/48 | - | €3,150 | +€3,150 | |
| Accrued charges and deferred income | 492/3 | - | €7,048 | +€7,048 | |
| Turnover | 70 | €151,817 | €125,973 | -€25,844 | -17.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €136,532 | €150,704 | +€14,171 | +10.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,100 | €7,100 | = | 0.0% |
| Other operating charges | 640/8 | - | €1,079 | +€1,079 | |
| Gross operating margin | 9900 | €15,284 | -€24,731 | -€40,015 | |
| Operating profit (loss) | 9901 | €8,184 | -€32,909 | -€41,094 | |
| Financial income | 75/76B | - | €4,154 | +€4,154 | |
| Recurring financial income | 75 | - | €4,154 | +€4,154 | |
| Non-recurring financial income | 76B | - | €4,154 | +€4,154 | |
| Financial charges | 65/66B | €865 | €807 | -€58 | -6.7% |
| Recurring financial charges | 65 | €603 | €438 | -€165 | -27.4% |
| Non-recurring financial charges | 66B | €262 | €369 | +€107 | +40.8% |
| Profit (loss) for the period before taxes | 9903 | €7,320 | -€29,563 | -€36,882 | |
| Profit (loss) for the period | 9904 | €7,320 | -€29,563 | -€36,882 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,320 | -€29,563 | -€36,882 |
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 17 October 2026 via checked.be.