IRLANDECA: 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.
IRLANDECA
Largest movements
- Cash +€1,024
up €1,024 (+236.3%), from €433 to €1,457
- Tangible fixed assets -€292
no longer reported in 2023 (was €292)
- Trade debts +€817
up €817 (+219.8%), from €372 to €1,189
- Profit (loss) carried forward -€612
down €612 (-6.0%), from -€10,125 to -€10,737
- Other debts +€576
up €576 (+5.9%), from €9,769 to €10,345
- Purchases and services -€8,898
no longer reported in 2023 (was €8,898)
- Turnover -€7,704
no longer reported in 2023 (was €7,704)
- Gross operating margin -€3,336
down €3,336, from €1,481 to -€1,855
- Other operating charges -€444
no longer reported in 2023 (was €444)
- Depreciation -€390
no longer reported in 2023 (was €390)
From the 2021 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2021 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €20,015 | €20,918 | +€903 | +4.5% |
| Fixed assets | 21/28 | €292 | - | -€292 | |
| Tangible fixed assets | 22/27 | €292 | - | -€292 | |
| Plant, machinery and equipment | 23 | €292 | - | -€292 | |
| Current assets | 29/58 | €19,723 | €20,918 | +€1,195 | +6.1% |
| Stocks and contracts in progress | 3 | €18,978 | €18,978 | = | 0.0% |
| Stocks | 30/36 | €18,978 | €18,978 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €311 | €483 | +€172 | +55.2% |
| Trade receivables | 40 | €150 | - | -€150 | |
| Other amounts receivable | 41 | €161 | €483 | +€322 | +199.3% |
| Cash at bank and in hand | 54/58 | €433 | €1,457 | +€1,024 | +236.3% |
| Total equity and liabilities | 10/49 | €20,015 | €20,918 | +€903 | +4.5% |
| Equity | 10/15 | €9,875 | €9,263 | -€612 | -6.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Contributions outside capital | 11 | €20,000 | - | -€20,000 | |
| Other | 1109/19 | €20,000 | - | -€20,000 | |
| Profit (loss) carried forward | 14 | -€10,125 | -€10,737 | -€612 | -6.0% |
| Amounts payable | 17/49 | €10,141 | €11,656 | +€1,515 | +14.9% |
| Amounts payable within one year | 42/48 | €10,141 | €11,656 | +€1,515 | +14.9% |
| Financial debts | 43 | - | €121 | +€121 | |
| Credit institutions | 430/8 | - | €121 | +€121 | |
| Trade debts | 44 | €372 | €1,189 | +€817 | +219.8% |
| Suppliers | 440/4 | €372 | €1,189 | +€817 | +219.8% |
| Other amounts payable | 47/48 | €9,769 | €10,345 | +€576 | +5.9% |
| Turnover | 70 | €7,704 | - | -€7,704 | |
| Goods, raw materials, services and sundry goods | 60/61 | €8,898 | - | -€8,898 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €390 | - | -€390 | |
| Other operating charges | 640/8 | €444 | - | -€444 | |
| Gross operating margin | 9900 | €1,481 | -€1,855 | -€3,336 | |
| Operating profit (loss) | 9901 | €647 | -€1,855 | -€2,502 | |
| Financial income | 75/76B | €128 | - | -€128 | |
| Recurring financial income | 75 | €128 | - | -€128 | |
| Financial charges | 65/66B | €300 | €328 | +€27 | +9.1% |
| Recurring financial charges | 65 | €300 | €328 | +€27 | +9.1% |
| Profit (loss) for the period before taxes | 9903 | €475 | -€2,183 | -€2,657 | |
| Profit (loss) for the period | 9904 | €475 | -€2,183 | -€2,657 | |
| Profit (loss) for the period to be appropriated | 9905 | €475 | -€2,183 | -€2,657 |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.