I.S.1: 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.S.1
Largest movements
- Receivables within one year -€2,592
down €2,592 (-93.6%), from €2,768 to €176
of which Other amounts receivable: -€2,768
- Stocks and contracts +€2,151
new in 2023: €2,151
- Cash +€1,048
up €1,048 (+181%), from €578 to €1,626
mainly Other debts (+€9,293) and Receivables within one year (+€2,592)
- Other debts +€9,293
new in 2023: €9,293
- Profit (loss) carried forward -€5,628
down €5,628 (-4,675%), from -€120 to -€5,749
- Trade debts -€2,557
no longer reported in 2023 (was €2,557)
- Tax, wage and social debts -€501
down €501 (-55.0%), from €909 to €409
- Gross operating margin -€4,549
down €4,549, from €584 to -€3,966
- Other operating charges +€500
up €500 (+333%), from €150 to €650
- Financial charges +€274
up €274 (+37.1%), from €738 to €1,013
- Financial income -€184
no longer reported in 2023 (was €184)
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 | €3,346 | €3,953 | +€607 | +18.1% |
| Current assets | 29/58 | €3,346 | €3,953 | +€607 | +18.1% |
| Stocks and contracts in progress | 3 | - | €2,151 | +€2,151 | |
| Stocks | 30/36 | - | €2,151 | +€2,151 | |
| Amounts receivable within one year | 40/41 | €2,768 | €176 | -€2,592 | -93.6% |
| Trade receivables | 40 | - | €176 | +€176 | |
| Other amounts receivable | 41 | €2,768 | - | -€2,768 | |
| Cash at bank and in hand | 54/58 | €578 | €1,626 | +€1,048 | +181% |
| Total equity and liabilities | 10/49 | €3,346 | €3,953 | +€607 | +18.1% |
| Equity | 10/15 | -€120 | -€5,749 | -€5,628 | -4,675% |
| Profit (loss) carried forward | 14 | -€120 | -€5,749 | -€5,628 | -4,675% |
| Amounts payable | 17/49 | €3,467 | €9,702 | +€6,235 | +180% |
| Amounts payable within one year | 42/48 | €3,467 | €9,702 | +€6,235 | +180% |
| Trade debts | 44 | €2,557 | - | -€2,557 | |
| Suppliers | 440/4 | €2,557 | - | -€2,557 | |
| Taxes, remuneration and social security | 45 | €909 | €409 | -€501 | -55.0% |
| Taxes | 450/3 | €909 | €409 | -€501 | -55.0% |
| Other amounts payable | 47/48 | - | €9,293 | +€9,293 | |
| Other operating charges | 640/8 | €150 | €650 | +€500 | +333% |
| Gross operating margin | 9900 | €584 | -€3,966 | -€4,549 | |
| Operating profit (loss) | 9901 | €434 | -€4,616 | -€5,049 | |
| Financial income | 75/76B | €184 | - | -€184 | |
| Recurring financial income | 75 | €184 | - | -€184 | |
| Financial charges | 65/66B | €738 | €1,013 | +€274 | +37.1% |
| Recurring financial charges | 65 | €738 | €1,013 | +€274 | +37.1% |
| Profit (loss) for the period before taxes | 9903 | -€120 | -€5,628 | -€5,508 | -4,575% |
| Profit (loss) for the period | 9904 | -€120 | -€5,628 | -€5,508 | -4,575% |
| Profit (loss) for the period to be appropriated | 9905 | -€120 | -€5,628 | -€5,508 | -4,575% |
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 21 October 2026 via checked.be.