IATRIA: 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.
IATRIA
Largest movements
- Receivables within one year -€11,700
down €11,700 (-45.2%), from €25,875 to €14,175
of which Trade receivables: -€11,700
- Cash -€5,153
down €5,153 (-10.4%), from €49,647 to €44,495
mainly Debts after one year (-€25,000) and Trade debts (-€1,872)
- Debts after one year -€25,000
down €25,000 (-33.3%), from €75,000 to €50,000
- Other debts +€9,316
up €9,316 (+381.9%), from €2,440 to €11,756
- Trade debts -€1,872
down €1,872 (-50.9%), from €3,674 to €1,802
- Depreciation -€31,822
no longer reported in 2023 (was €31,822)
- Gross operating margin -€14,258
down €14,258 (-89.2%), from €15,989 to €1,731
- Other operating charges -€249
down €249 (-20.5%), from €1,214 to €965
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 | €99,316 | €82,463 | -€16,853 | -17.0% |
| Fixed assets | 21/28 | €23,793 | €23,793 | = | 0.0% |
| Tangible fixed assets | 22/27 | €23,793 | €23,793 | = | 0.0% |
| Plant, machinery and equipment | 23 | €23,793 | €23,793 | = | 0.0% |
| Current assets | 29/58 | €75,522 | €58,670 | -€16,853 | -22.3% |
| Amounts receivable within one year | 40/41 | €25,875 | €14,175 | -€11,700 | -45.2% |
| Trade receivables | 40 | €11,700 | - | -€11,700 | |
| Other amounts receivable | 41 | €14,175 | €14,175 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €49,647 | €44,495 | -€5,153 | -10.4% |
| Total equity and liabilities | 10/49 | €99,316 | €82,463 | -€16,853 | -17.0% |
| Equity | 10/15 | €18,202 | €18,905 | +€703 | +3.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €11,509 | €11,509 | = | 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 | €9,650 | €9,650 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,899 | -€11,197 | +€703 | +5.9% |
| Amounts payable | 17/49 | €81,114 | €63,558 | -€17,556 | -21.6% |
| Amounts payable after more than one year | 17 | €75,000 | €50,000 | -€25,000 | -33.3% |
| Other amounts payable | 178/9 | €75,000 | €50,000 | -€25,000 | -33.3% |
| Amounts payable within one year | 42/48 | €6,114 | €13,558 | +€7,444 | +121.8% |
| Trade debts | 44 | €3,674 | €1,802 | -€1,872 | -50.9% |
| Suppliers | 440/4 | €3,674 | €1,802 | -€1,872 | -50.9% |
| Other amounts payable | 47/48 | €2,440 | €11,756 | +€9,316 | +381.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,822 | - | -€31,822 | |
| Other operating charges | 640/8 | €1,214 | €965 | -€249 | -20.5% |
| Gross operating margin | 9900 | €15,989 | €1,731 | -€14,258 | -89.2% |
| Operating profit (loss) | 9901 | -€17,046 | €766 | +€17,813 | |
| Financial income | 75/76B | €14 | €69 | +€55 | +400.2% |
| Recurring financial income | 75 | €14 | €69 | +€55 | +400.2% |
| Financial charges | 65/66B | €229 | €132 | -€97 | -42.2% |
| Recurring financial charges | 65 | €229 | €132 | -€97 | -42.2% |
| Profit (loss) for the period before taxes | 9903 | -€17,262 | €703 | +€17,965 | |
| Profit (loss) for the period | 9904 | -€17,262 | €703 | +€17,965 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,262 | €703 | +€17,965 |
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 10 October 2026 via checked.be.