LIVE GENESIS: 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.
LIVE GENESIS
Largest movements
- Cash +€18,912
up €18,912 (+101%), from €18,815 to €37,727
mainly Depreciation (+€10,075) and Net result for the year (+€9,450)
- Tangible fixed assets -€10,075
down €10,075 (-20.7%), from €48,658 to €38,583
of which Furniture and vehicles: -€9,823
- Receivables within one year +€4,143
up €4,143 (+9.1%), from €45,672 to €49,815
- Profit (loss) carried forward +€9,450
up €9,450 (+18.0%), from €52,429 to €61,880
- Tax, wage and social debts +€8,085
up €8,085 (+64.3%), from €12,571 to €20,656
of which Taxes: +€7,885
- Debts after one year -€4,997
down €4,997 (-49.0%), from €10,200 to €5,203
- Other debts +€2,877
up €2,877 (+96.3%), from €2,988 to €5,865
- Trade debts -€1,519
down €1,519 (-18.8%), from €8,087 to €6,568
- Depreciation +€8,804
up €8,804 (+693%), from €1,271 to €10,075
- Gross operating margin -€5,664
down €5,664 (-16.5%), from €34,370 to €28,706
- Taxes -€3,499
down €3,499 (-42.7%), from €8,198 to €4,699
- Financial charges -€924
down €924 (-35.0%), from €2,639 to €1,715
of which Non-recurring financial charges: -€1,506
- Other operating charges +€529
up €529 (+23.1%), from €2,292 to €2,821
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 | €113,336 | €127,431 | +€14,094 | +12.4% |
| Fixed assets | 21/28 | €48,748 | €38,673 | -€10,075 | -20.7% |
| Tangible fixed assets | 22/27 | €48,658 | €38,583 | -€10,075 | -20.7% |
| Land and buildings | 22 | €1,260 | €1,008 | -€252 | -20.0% |
| Furniture and vehicles | 24 | €47,398 | €37,575 | -€9,823 | -20.7% |
| Financial fixed assets | 28 | €90 | €90 | = | 0.0% |
| Current assets | 29/58 | €64,588 | €88,758 | +€24,169 | +37.4% |
| Amounts receivable within one year | 40/41 | €45,672 | €49,815 | +€4,143 | +9.1% |
| Trade receivables | 40 | €45,672 | €49,815 | +€4,143 | +9.1% |
| Cash at bank and in hand | 54/58 | €18,815 | €37,727 | +€18,912 | +101% |
| Deferred charges and accrued income | 490/1 | €101 | €1,215 | +€1,114 | +1,100% |
| Total equity and liabilities | 10/49 | €113,336 | €127,431 | +€14,094 | +12.4% |
| Equity | 10/15 | €74,690 | €84,141 | +€9,450 | +12.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €3,669 | €3,669 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,669 | €3,669 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,669 | €3,669 | = | 0.0% |
| Profit (loss) carried forward | 14 | €52,429 | €61,880 | +€9,450 | +18.0% |
| Amounts payable | 17/49 | €38,646 | €43,290 | +€4,644 | +12.0% |
| Amounts payable after more than one year | 17 | €10,200 | €5,203 | -€4,997 | -49.0% |
| Financial debts | 170/4 | €10,200 | €5,203 | -€4,997 | -49.0% |
| Amounts payable within one year | 42/48 | €28,446 | €38,087 | +€9,641 | +33.9% |
| Current portion of amounts payable after more than one year | 42 | €4,800 | €4,997 | +€198 | +4.1% |
| Trade debts | 44 | €8,087 | €6,568 | -€1,519 | -18.8% |
| Suppliers | 440/4 | €8,087 | €6,568 | -€1,519 | -18.8% |
| Taxes, remuneration and social security | 45 | €12,571 | €20,656 | +€8,085 | +64.3% |
| Taxes | 450/3 | €12,571 | €20,456 | +€7,885 | +62.7% |
| Remuneration and social security | 454/9 | - | €200 | +€200 | |
| Other amounts payable | 47/48 | €2,988 | €5,865 | +€2,877 | +96.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,271 | €10,075 | +€8,804 | +693% |
| Other operating charges | 640/8 | €2,292 | €2,821 | +€529 | +23.1% |
| Gross operating margin | 9900 | €34,370 | €28,706 | -€5,664 | -16.5% |
| Operating profit (loss) | 9901 | €30,806 | €15,810 | -€14,997 | -48.7% |
| Financial income | 75/76B | €528 | €55 | -€473 | -89.6% |
| Recurring financial income | 75 | €12 | €55 | +€43 | +345% |
| Non-recurring financial income | 76B | €516 | - | -€516 | |
| Financial charges | 65/66B | €2,639 | €1,715 | -€924 | -35.0% |
| Recurring financial charges | 65 | €400 | €982 | +€582 | +145% |
| Non-recurring financial charges | 66B | €2,238 | €733 | -€1,506 | -67.3% |
| Profit (loss) for the period before taxes | 9903 | €28,696 | €14,150 | -€14,546 | -50.7% |
| Income taxes | 67/77 | €8,198 | €4,699 | -€3,499 | -42.7% |
| Profit (loss) for the period | 9904 | €20,498 | €9,450 | -€11,047 | -53.9% |
| Profit (loss) for the period to be appropriated | 9905 | €20,498 | €9,450 | -€11,047 | -53.9% |
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 26 October 2026 via checked.be.