LESSIMMO: what changed
Two fiscal 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.
LESSIMMO
Largest movements
No asset line moved by more than 1% of the balance sheet total.
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€504
down €504 (-248.4%), from -€203 to -€707
From the 2012 result to the 2013 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 2012 and 2013 balance sheets and the 2013 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2012 | 2013 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €420,799 | €420,800 | +€1 | 0.0% |
| Fixed assets | 21/28 | €220,000 | €220,000 | = | 0.0% |
| Financial fixed assets | 28 | €220,000 | €220,000 | = | 0.0% |
| Current assets | 29/58 | €200,799 | €200,800 | +€1 | 0.0% |
| Amounts receivable within one year | 40/41 | €200,798 | €200,798 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1 | €2 | +€1 | +45.3% |
| Total equity and liabilities | 10/49 | €420,799 | €420,800 | +€1 | 0.0% |
| Equity | 10/15 | €223,567 | €222,834 | -€733 | -0.3% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €6,197 | €6,197 | = | 0.0% |
| Profit (loss) carried forward | 14 | €155,396 | €154,664 | -€733 | -0.5% |
| Amounts payable | 17/49 | €197,232 | €197,966 | +€733 | +0.4% |
| Amounts payable within one year | 42/48 | €197,232 | €197,966 | +€733 | +0.4% |
| Trade debts | 44 | €481 | - | -€481 | |
| Gross operating margin | 9900 | -€203 | -€707 | -€504 | -248.4% |
| Operating profit (loss) | 9901 | -€2,327 | -€707 | +€1,620 | +69.6% |
| Recurring financial charges | 65 | €39 | €26 | -€13 | -33.4% |
| Profit (loss) for the period before taxes | 9903 | -€2,366 | -€733 | +€1,633 | +69.0% |
| Profit (loss) for the period | 9904 | -€2,366 | -€733 | +€1,633 | +69.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,366 | -€733 | +€1,633 | +69.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2012 and 30 June 2013. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.