IMMO NAUTICAR: 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.
IMMO NAUTICAR
Largest movements
- Cash -€28,890
down €28,890 (-47.8%), from €60,412 to €31,521
mainly Net result for the year (-€25,369) and Other debts (-€2,018)
- Reserves -€35,034
down €35,034 (-4.2%), from €840,971 to €805,937
of which Distributable reserves: -€35,034
- Purchases and services +€35,345
new in 2023: €35,345
- Gross operating margin -€17,104
down €17,104 (-265.6%), from -€6,439 to -€23,544
- Turnover +€11,801
new in 2023: €11,801
- Taxes -€1,866
no longer reported in 2023 (was €1,866)
- Other operating charges +€585
up €585 (+53.4%), from €1,094 to €1,679
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 | €1,049,224 | €1,021,837 | -€27,387 | -2.6% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €985,857 | €987,311 | +€1,454 | +0.1% |
| Tangible fixed assets | 22/27 | €985,857 | €987,311 | +€1,454 | +0.1% |
| Land and buildings | 22 | €985,857 | €987,311 | +€1,454 | +0.1% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €63,367 | €34,526 | -€28,841 | -45.5% |
| Cash at bank and in hand | 54/58 | €60,412 | €31,521 | -€28,890 | -47.8% |
| Deferred charges and accrued income | 490/1 | €2,955 | €3,005 | +€49 | +1.7% |
| Total equity and liabilities | 10/49 | €1,049,224 | €1,021,837 | -€27,387 | -2.6% |
| Equity | 10/15 | €1,010,898 | €985,529 | -€25,369 | -2.5% |
| Contributions | 10/11 | €179,592 | €179,592 | = | 0.0% |
| Capital | 10 | €179,592 | €179,592 | = | 0.0% |
| Issued capital | 100 | €179,592 | €179,592 | = | 0.0% |
| Reserves | 13 | €840,971 | €805,937 | -€35,034 | -4.2% |
| Non-distributable reserves | 130/1 | €17,959 | €17,959 | = | 0.0% |
| Legal reserve | 130 | €17,959 | €17,959 | = | 0.0% |
| Distributable reserves | 133 | €823,012 | €787,978 | -€35,034 | -4.3% |
| Profit (loss) carried forward | 14 | -€9,665 | €0 | +€9,665 | |
| Amounts payable | 17/49 | €38,326 | €36,308 | -€2,018 | -5.3% |
| Amounts payable within one year | 42/48 | €38,326 | €36,308 | -€2,018 | -5.3% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €0 | €0 | = | |
| Suppliers | 440/4 | €0 | €0 | = | |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €38,326 | €36,308 | -€2,018 | -5.3% |
| Turnover | 70 | - | €11,801 | +€11,801 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €35,345 | +€35,345 | |
| Other operating charges | 640/8 | €1,094 | €1,679 | +€585 | +53.4% |
| Non-recurring operating charges | 66A | €165 | - | -€165 | |
| Gross operating margin | 9900 | -€6,439 | -€23,544 | -€17,104 | -265.6% |
| Operating profit (loss) | 9901 | -€7,699 | -€25,223 | -€17,524 | -227.6% |
| Financial income | 75/76B | €10 | €1 | -€9 | -85.2% |
| Recurring financial income | 75 | €10 | €1 | -€9 | -85.2% |
| Financial charges | 65/66B | €110 | €148 | +€38 | +34.2% |
| Recurring financial charges | 65 | €110 | €148 | +€38 | +34.2% |
| Profit (loss) for the period before taxes | 9903 | -€7,799 | -€25,369 | -€17,570 | -225.3% |
| Income taxes | 67/77 | €1,866 | - | -€1,866 | |
| Profit (loss) for the period | 9904 | -€9,665 | -€25,369 | -€15,704 | -162.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,665 | -€25,369 | -€15,704 | -162.5% |
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 11 October 2026 via checked.be.