LIEWIE: 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.
LIEWIE
Largest movements
- Cash -€9,386
down €9,386 (-44.7%), from €21,014 to €11,628
mainly Receivables within one year (-€4,790) and Investment in fixed assets (net) (-€3,126)
- Receivables within one year +€4,790
up €4,790 (+133.4%), from €3,592 to €8,381
of which Other amounts receivable: +€5,153
- Stocks and contracts +€1,925
new in 2023: €1,925
- Tangible fixed assets -€478
down €478 (-5.3%), from €9,056 to €8,578
- Profit (loss) carried forward -€3,103
down €3,103, from €408 to -€2,695
- Tax, wage and social debts +€881
new in 2023: €881
- Other debts -€482
down €482 (-2.1%), from €22,482 to €22,000
- Gross operating margin -€4,010
down €4,010 (-78.1%), from €5,133 to €1,123
- Depreciation +€1,477
up €1,477 (+81.8%), from €1,806 to €3,283
- Financial charges +€544
up €544 (+1208.2%), from €45 to €589
- Other operating charges -€489
down €489 (-57.9%), from €845 to €355
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 | €36,662 | €33,833 | -€2,828 | -7.7% |
| Fixed assets | 21/28 | €12,056 | €11,899 | -€157 | -1.3% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €9,056 | €8,578 | -€478 | -5.3% |
| Plant, machinery and equipment | 23 | €9,056 | €8,578 | -€478 | -5.3% |
| Financial fixed assets | 28 | €3,000 | €3,321 | +€321 | +10.7% |
| Current assets | 29/58 | €24,606 | €21,934 | -€2,672 | -10.9% |
| Stocks and contracts in progress | 3 | - | €1,925 | +€1,925 | |
| Stocks | 30/36 | - | €1,925 | +€1,925 | |
| Amounts receivable within one year | 40/41 | €3,592 | €8,381 | +€4,790 | +133.4% |
| Trade receivables | 40 | €363 | €0 | -€363 | -100.0% |
| Other amounts receivable | 41 | €3,229 | €8,381 | +€5,153 | +159.6% |
| Cash at bank and in hand | 54/58 | €21,014 | €11,628 | -€9,386 | -44.7% |
| Total equity and liabilities | 10/49 | €36,662 | €33,833 | -€2,828 | -7.7% |
| Equity | 10/15 | €8,663 | €5,560 | -€3,103 | -35.8% |
| Contributions | 10/11 | €6,400 | €6,400 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €408 | -€2,695 | -€3,103 | |
| Amounts payable | 17/49 | €27,999 | €28,273 | +€274 | +1.0% |
| Amounts payable within one year | 42/48 | €27,999 | €28,273 | +€274 | +1.0% |
| Trade debts | 44 | €5,516 | €5,392 | -€124 | -2.3% |
| Suppliers | 440/4 | €5,516 | €5,392 | -€124 | -2.3% |
| Taxes, remuneration and social security | 45 | - | €881 | +€881 | |
| Taxes | 450/3 | - | €881 | +€881 | |
| Other amounts payable | 47/48 | €22,482 | €22,000 | -€482 | -2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,806 | €3,283 | +€1,477 | +81.8% |
| Other operating charges | 640/8 | €845 | €355 | -€489 | -57.9% |
| Gross operating margin | 9900 | €5,133 | €1,123 | -€4,010 | -78.1% |
| Operating profit (loss) | 9901 | €2,483 | -€2,515 | -€4,998 | |
| Financial income | 75/76B | €0 | €1 | +€1 | +11600.0% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +11600.0% |
| Non-recurring financial income | 76B | €0 | - | -€0 | |
| Financial charges | 65/66B | €45 | €589 | +€544 | +1208.2% |
| Recurring financial charges | 65 | €45 | €589 | +€544 | +1208.2% |
| Profit (loss) for the period before taxes | 9903 | €2,438 | -€3,103 | -€5,540 | |
| Profit (loss) for the period | 9904 | €2,438 | -€3,103 | -€5,540 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,438 | -€3,103 | -€5,540 |
Source: filed annual accounts (NBB), financial years ended 30 June 2022 and 30 June 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.