Lichaamswijs: 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.
Lichaamswijs
Largest movements
- Intangible fixed assets -€49,580
no longer reported in 2023 (was €49,580)
- Equity -€39,157
down €39,157 (-139%), from -€28,200 to -€67,356
of which Profit (loss) carried forward: -€39,157
- Debts within one year -€10,354
down €10,354 (-13.3%), from €77,814 to €67,460
- Depreciation -€14,466
no longer reported in 2023 (was €14,466)
- Gross operating margin -€9,128
no longer reported in 2023 (was €9,128)
From the 2020 result to the 2023 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Derived cash bridge
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 | 2020 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €49,614 | €104 | -€49,510 | -99.8% |
| Fixed assets | 21/28 | €49,580 | - | -€49,580 | |
| Intangible fixed assets | 21 | €49,580 | - | -€49,580 | |
| Current assets | 29/58 | €34 | €104 | +€70 | +204% |
| Cash at bank and in hand | 54/58 | €34 | €104 | +€70 | +204% |
| Total equity and liabilities | 10/49 | €49,614 | €104 | -€49,510 | -99.8% |
| Equity | 10/15 | -€28,200 | -€67,356 | -€39,157 | -139% |
| Contributions | 10/11 | - | €62,000 | +€62,000 | |
| Contributions outside capital | 11 | - | €62,000 | +€62,000 | |
| Other | 1109/19 | - | €62,000 | +€62,000 | |
| Profit (loss) carried forward | 14 | -€90,200 | -€129,356 | -€39,157 | -43.4% |
| Amounts payable | 17/49 | €77,814 | €67,460 | -€10,354 | -13.3% |
| Amounts payable within one year | 42/48 | €77,814 | €67,460 | -€10,354 | -13.3% |
| Trade debts | 44 | €660 | - | -€660 | |
| Other amounts payable | 47/48 | - | €67,460 | +€67,460 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,466 | - | -€14,466 | |
| Gross operating margin | 9900 | €9,128 | - | -€9,128 | |
| Operating profit (loss) | 9901 | -€5,493 | - | +€5,493 | |
| Profit (loss) for the period before taxes | 9903 | -€5,493 | - | +€5,493 | |
| Profit (loss) for the period | 9904 | -€5,493 | - | +€5,493 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,493 | - | +€5,493 |
Source: filed annual accounts (NBB), financial years ended 31 December 2020 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.