IBERVINO: 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.
IBERVINO
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Other debts +€1,499
up €1,499 (+8.4%), from €17,794 to €19,293
- Profit (loss) carried forward -€761
down €761 (-3.9%), from -€19,393 to -€20,154
- Trade debts -€754
down €754 (-18.7%), from €4,025 to €3,271
- Gross operating margin -€159
down €159 (-33.1%), from -€480 to -€639
- Financial charges -€57
down €57 (-31.8%), from €179 to €122
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 | €21,026 | €21,010 | -€16 | -0.1% |
| Current assets | 29/58 | €21,026 | €21,010 | -€16 | -0.1% |
| Amounts receivable within one year | 40/41 | €20,951 | €20,951 | = | 0.0% |
| Trade receivables | 40 | €19,690 | €19,690 | = | 0.0% |
| Other amounts receivable | 41 | €1,261 | €1,261 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €75 | €59 | -€16 | -21.3% |
| Total equity and liabilities | 10/49 | €21,026 | €21,010 | -€16 | -0.1% |
| Equity | 10/15 | -€793 | -€1,554 | -€761 | -96.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,393 | -€20,154 | -€761 | -3.9% |
| Amounts payable | 17/49 | €21,819 | €22,564 | +€745 | +3.4% |
| Amounts payable within one year | 42/48 | €21,819 | €22,564 | +€745 | +3.4% |
| Trade debts | 44 | €4,025 | €3,271 | -€754 | -18.7% |
| Suppliers | 440/4 | €4,025 | €3,271 | -€754 | -18.7% |
| Other amounts payable | 47/48 | €17,794 | €19,293 | +€1,499 | +8.4% |
| Gross operating margin | 9900 | -€480 | -€639 | -€159 | -33.1% |
| Operating profit (loss) | 9901 | -€480 | -€639 | -€159 | -33.1% |
| Financial charges | 65/66B | €179 | €122 | -€57 | -31.8% |
| Recurring financial charges | 65 | €179 | €122 | -€57 | -31.8% |
| Profit (loss) for the period before taxes | 9903 | -€659 | -€761 | -€102 | -15.5% |
| Profit (loss) for the period | 9904 | -€659 | -€761 | -€102 | -15.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€659 | -€761 | -€102 | -15.5% |
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.