I MOVE: 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 MOVE
Largest movements
- Tangible fixed assets -€44,197
down €44,197 (-96.4%), from €45,847 to €1,650
of which Leasing and similar rights: -€44,286
- Receivables within one year -€19,079
down €19,079 (-73.5%), from €25,947 to €6,868
of which Trade receivables: -€16,266
- Deferred charges and accrued income -€1,116
down €1,116 (-19.9%), from €5,602 to €4,486
- Tax, wage and social debts -€30,731
down €30,731 (-82.4%), from €37,311 to €6,580
of which Taxes: -€27,188
- Current portion of long-term debt -€26,935
down €26,935 (-69.2%), from €38,946 to €12,011
- Profit (loss) carried forward +€19,252
up €19,252 (+37.7%), from -€51,030 to -€31,778
- Trade debts -€15,361
down €15,361 (-94.3%), from €16,291 to €930
- Short-term financial debts -€10,119
no longer reported in 2023 (was €10,119)
- Gross operating margin -€23,081
down €23,081 (-38.3%), from €60,299 to €37,218
- Staff costs -€10,835
down €10,835 (-50.7%), from €21,353 to €10,519
- Depreciation -€8,724
down €8,724 (-91.1%), from €9,575 to €851
- Other operating charges -€3,299
down €3,299 (-55.6%), from €5,933 to €2,634
- Financial charges -€1,432
down €1,432 (-25.9%), from €5,522 to €4,090
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 | €86,400 | €22,157 | -€64,243 | -74.4% |
| Fixed assets | 21/28 | €45,997 | €1,800 | -€44,197 | -96.1% |
| Tangible fixed assets | 22/27 | €45,847 | €1,650 | -€44,197 | -96.4% |
| Furniture and vehicles | 24 | €1,561 | €1,650 | +€88 | +5.7% |
| Leasing and similar rights | 25 | €44,286 | - | -€44,286 | |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €40,403 | €20,357 | -€20,046 | -49.6% |
| Amounts receivable after more than one year | 29 | €8,854 | €9,002 | +€149 | +1.7% |
| Other amounts receivable | 291 | €8,854 | €9,002 | +€149 | +1.7% |
| Amounts receivable within one year | 40/41 | €25,947 | €6,868 | -€19,079 | -73.5% |
| Trade receivables | 40 | €23,134 | €6,868 | -€16,266 | -70.3% |
| Other amounts receivable | 41 | €2,813 | - | -€2,813 | |
| Deferred charges and accrued income | 490/1 | €5,602 | €4,486 | -€1,116 | -19.9% |
| Total equity and liabilities | 10/49 | €86,400 | €22,157 | -€64,243 | -74.4% |
| Equity | 10/15 | -€47,030 | -€27,778 | +€19,252 | +40.9% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€51,030 | -€31,778 | +€19,252 | +37.7% |
| Amounts payable | 17/49 | €133,429 | €49,935 | -€83,495 | -62.6% |
| Amounts payable after more than one year | 17 | €30,763 | €25,802 | -€4,961 | -16.1% |
| Financial debts | 170/4 | €30,763 | €25,802 | -€4,961 | -16.1% |
| Amounts payable within one year | 42/48 | €102,667 | €23,849 | -€78,818 | -76.8% |
| Current portion of amounts payable after more than one year | 42 | €38,946 | €12,011 | -€26,935 | -69.2% |
| Financial debts | 43 | €10,119 | - | -€10,119 | |
| Credit institutions | 430/8 | €10,119 | - | -€10,119 | |
| Trade debts | 44 | €16,291 | €930 | -€15,361 | -94.3% |
| Suppliers | 440/4 | €16,291 | €930 | -€15,361 | -94.3% |
| Taxes, remuneration and social security | 45 | €37,311 | €6,580 | -€30,731 | -82.4% |
| Taxes | 450/3 | €33,768 | €6,580 | -€27,188 | -80.5% |
| Remuneration and social security | 454/9 | €3,543 | - | -€3,543 | |
| Other amounts payable | 47/48 | - | €4,328 | +€4,328 | |
| Accrued charges and deferred income | 492/3 | - | €284 | +€284 | |
| Non-recurring operating income | 76A | - | €8,214 | +€8,214 | |
| Remuneration, social security and pensions | 62 | €21,353 | €10,519 | -€10,835 | -50.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,575 | €851 | -€8,724 | -91.1% |
| Other operating charges | 640/8 | €5,933 | €2,634 | -€3,299 | -55.6% |
| Non-recurring operating charges | 66A | €275 | - | -€275 | |
| Gross operating margin | 9900 | €60,299 | €37,218 | -€23,081 | -38.3% |
| Operating profit (loss) | 9901 | €23,162 | €23,214 | +€52 | +0.2% |
| Financial income | 75/76B | €224 | €128 | -€96 | -43.0% |
| Recurring financial income | 75 | €224 | €128 | -€96 | -43.0% |
| Financial charges | 65/66B | €5,522 | €4,090 | -€1,432 | -25.9% |
| Recurring financial charges | 65 | €5,522 | €4,090 | -€1,432 | -25.9% |
| Profit (loss) for the period before taxes | 9903 | €17,864 | €19,252 | +€1,388 | +7.8% |
| Income taxes | 67/77 | €98 | - | -€98 | |
| Profit (loss) for the period | 9904 | €17,766 | €19,252 | +€1,486 | +8.4% |
| Profit (loss) for the period to be appropriated | 9905 | €17,766 | €19,252 | +€1,486 | +8.4% |
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 19 October 2026 via checked.be.