Manoeuvre: 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.
Manoeuvre
Largest movements
- Current assets +€15,098
up €15,098 (+8.5%), from €177,227 to €192,325
of which Cash: +€15,811
- Tangible fixed assets -€2,915
down €2,915 (-36.8%), from €7,915 to €5,000
- Equity +€10,991
up €10,991 (+7.1%), from €154,861 to €165,852
- Depreciation -€21,343
down €21,343 (-77.2%), from €27,630 to €6,287
- Gross operating margin -€16,932
down €16,932 (-6.3%), from €270,284 to €253,352
From the 2013 result to the 2014 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2013 | 2014 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €188,432 | €200,635 | +€12,203 | +6.5% |
| Fixed assets | 21/28 | €11,205 | €8,310 | -€2,895 | -25.8% |
| Tangible fixed assets | 22/27 | €7,915 | €5,000 | -€2,915 | -36.8% |
| Financial fixed assets | 28 | €3,290 | €3,310 | +€20 | +0.6% |
| Current assets | 29/58 | €177,227 | €192,325 | +€15,098 | +8.5% |
| Stocks and contracts in progress | 3 | - | €376 | +€376 | |
| Amounts receivable within one year | 40/41 | €33,096 | €38,260 | +€5,164 | +15.6% |
| Current investments | 50/53 | €250 | €250 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €133,192 | €149,003 | +€15,811 | +11.9% |
| Total equity and liabilities | 10/49 | €188,432 | €200,635 | +€12,203 | +6.5% |
| Equity | 10/15 | €154,861 | €165,852 | +€10,991 | +7.1% |
| Profit (loss) carried forward | 14 | €114,861 | €125,852 | +€10,991 | +9.6% |
| Amounts payable | 17/49 | €33,571 | €34,783 | +€1,212 | +3.6% |
| Amounts payable within one year | 42/48 | €32,162 | €34,696 | +€2,534 | +7.9% |
| Trade debts | 44 | €12,317 | €4,347 | -€7,970 | -64.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,630 | €6,287 | -€21,343 | -77.2% |
| Gross operating margin | 9900 | €270,284 | €253,352 | -€16,932 | -6.3% |
| Operating profit (loss) | 9901 | -€13,658 | €11,838 | +€25,496 | |
| Recurring financial income | 75 | €1,452 | €633 | -€819 | -56.4% |
| Recurring financial charges | 65 | €73 | €31 | -€42 | -57.5% |
| Profit (loss) for the period before taxes | 9903 | -€12,279 | €12,440 | +€24,719 | |
| Profit (loss) for the period | 9904 | -€18,752 | €10,992 | +€29,744 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,752 | €10,992 | +€29,744 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2013 and 31 December 2014. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.