INDYMOOD: 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.
INDYMOOD
Largest movements
- Receivables within one year +€20,847
up €20,847 (+212%), from €9,854 to €30,701
of which Trade receivables: +€21,289
- Cash +€7,529
up €7,529 (+65.6%), from €11,482 to €19,011
mainly Net result for the year (+€17,282) and Tax, wage and social debts (+€6,893)
- Tangible fixed assets -€1,301
down €1,301 (-34.4%), from €3,777 to €2,476
- Reserves +€31,141
new in 2023: €31,141
- Profit (loss) carried forward -€13,859
down €13,859 (-100%), from €13,859 to €0
- Tax, wage and social debts +€6,893
up €6,893 (+187%), from €3,687 to €10,579
- Trade debts +€3,177
up €3,177 (+176%), from €1,806 to €4,983
- Gross operating margin +€13,460
up €13,460 (+110%), from €12,284 to €25,744
- Taxes +€5,279
up €5,279 (+231%), from €2,287 to €7,565
- Financial income +€541
new in 2023: €541
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 | €25,113 | €52,188 | +€27,075 | +108% |
| Fixed assets | 21/28 | €3,777 | €2,476 | -€1,301 | -34.4% |
| Tangible fixed assets | 22/27 | €3,777 | €2,476 | -€1,301 | -34.4% |
| Furniture and vehicles | 24 | €3,777 | €2,476 | -€1,301 | -34.4% |
| Current assets | 29/58 | €21,336 | €49,712 | +€28,376 | +133% |
| Amounts receivable within one year | 40/41 | €9,854 | €30,701 | +€20,847 | +212% |
| Trade receivables | 40 | €7,406 | €28,695 | +€21,289 | +287% |
| Other amounts receivable | 41 | €2,448 | €2,006 | -€442 | -18.1% |
| Cash at bank and in hand | 54/58 | €11,482 | €19,011 | +€7,529 | +65.6% |
| Total equity and liabilities | 10/49 | €25,113 | €52,188 | +€27,075 | +108% |
| Equity | 10/15 | €18,859 | €36,141 | +€17,282 | +91.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €31,141 | +€31,141 | |
| Distributable reserves | 133 | - | €31,141 | +€31,141 | |
| Profit (loss) carried forward | 14 | €13,859 | €0 | -€13,859 | -100% |
| Amounts payable | 17/49 | €6,254 | €16,047 | +€9,793 | +157% |
| Amounts payable within one year | 42/48 | €6,254 | €16,047 | +€9,793 | +157% |
| Trade debts | 44 | €1,806 | €4,983 | +€3,177 | +176% |
| Suppliers | 440/4 | €1,806 | €4,983 | +€3,177 | +176% |
| Advances received on contracts in progress | 46 | €762 | €484 | -€278 | -36.4% |
| Taxes, remuneration and social security | 45 | €3,687 | €10,579 | +€6,893 | +187% |
| Taxes | 450/3 | €3,687 | €10,579 | +€6,893 | +187% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,301 | €1,301 | = | 0.0% |
| Other operating charges | 640/8 | - | €6 | +€6 | |
| Gross operating margin | 9900 | €12,284 | €25,744 | +€13,460 | +110% |
| Operating profit (loss) | 9901 | €10,983 | €24,438 | +€13,455 | +123% |
| Financial income | 75/76B | - | €541 | +€541 | |
| Recurring financial income | 75 | - | €541 | +€541 | |
| Financial charges | 65/66B | €45 | €131 | +€86 | +190% |
| Recurring financial charges | 65 | €45 | €131 | +€86 | +190% |
| Profit (loss) for the period before taxes | 9903 | €10,938 | €24,848 | +€13,910 | +127% |
| Income taxes | 67/77 | €2,287 | €7,565 | +€5,279 | +231% |
| Profit (loss) for the period | 9904 | €8,651 | €17,282 | +€8,631 | +99.8% |
| Profit (loss) for the period to be appropriated | 9905 | €8,651 | €17,282 | +€8,631 | +99.8% |
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 13 October 2026 via checked.be.