MBOIS-DESIGN: 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.
MBOIS-DESIGN
Largest movements
- Receivables within one year -€31,829
down €31,829 (-69.7%), from €45,634 to €13,805
of which Trade receivables: -€36,693
- Cash -€13,789
down €13,789 (-88.7%), from €15,549 to €1,760
mainly Net result for the year (-€49,069) and Debts after one year (-€4,965)
- Tangible fixed assets -€6,226
down €6,226 (-24.2%), from €25,719 to €19,493
- Profit (loss) carried forward -€49,069
down €49,069, from €29,590 to -€19,479
- Debts after one year -€4,965
down €4,965 (-28.5%), from €17,415 to €12,450
- Trade debts +€3,522
up €3,522 (+30.7%), from €11,471 to €14,993
- Other debts -€2,993
down €2,993 (-26.4%), from €11,342 to €8,349
- Tax, wage and social debts +€1,375
up €1,375 (+14.6%), from €9,405 to €10,780
- Gross operating margin -€53,854
down €53,854, from €42,842 to -€11,013
- Staff costs +€17,652
up €17,652 (+188%), from €9,375 to €27,027
- Taxes -€5,692
no longer reported in 2023 (was €5,692)
- Other operating charges +€3,207
up €3,207 (+266%), from €1,206 to €4,414
- Depreciation +€1,904
up €1,904 (+50.5%), from €3,773 to €5,676
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 | €86,902 | €35,058 | -€51,844 | -59.7% |
| Fixed assets | 21/28 | €25,719 | €19,493 | -€6,226 | -24.2% |
| Tangible fixed assets | 22/27 | €25,719 | €19,493 | -€6,226 | -24.2% |
| Furniture and vehicles | 24 | €25,719 | €19,493 | -€6,226 | -24.2% |
| Current assets | 29/58 | €61,183 | €15,565 | -€45,618 | -74.6% |
| Amounts receivable within one year | 40/41 | €45,634 | €13,805 | -€31,829 | -69.7% |
| Trade receivables | 40 | €45,185 | €8,491 | -€36,693 | -81.2% |
| Other amounts receivable | 41 | €449 | €5,314 | +€4,865 | +1,083% |
| Cash at bank and in hand | 54/58 | €15,549 | €1,760 | -€13,789 | -88.7% |
| Total equity and liabilities | 10/49 | €86,902 | €35,058 | -€51,844 | -59.7% |
| Equity | 10/15 | €32,590 | -€16,479 | -€49,069 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,590 | -€19,479 | -€49,069 | |
| Amounts payable | 17/49 | €54,313 | €51,537 | -€2,776 | -5.1% |
| Amounts payable after more than one year | 17 | €17,415 | €12,450 | -€4,965 | -28.5% |
| Financial debts | 170/4 | €17,415 | €12,450 | -€4,965 | -28.5% |
| Amounts payable within one year | 42/48 | €36,897 | €39,087 | +€2,190 | +5.9% |
| Current portion of amounts payable after more than one year | 42 | €4,680 | €4,965 | +€285 | +6.1% |
| Trade debts | 44 | €11,471 | €14,993 | +€3,522 | +30.7% |
| Suppliers | 440/4 | €11,471 | €14,993 | +€3,522 | +30.7% |
| Taxes, remuneration and social security | 45 | €9,405 | €10,780 | +€1,375 | +14.6% |
| Taxes | 450/3 | €9,405 | €10,780 | +€1,375 | +14.6% |
| Other amounts payable | 47/48 | €11,342 | €8,349 | -€2,993 | -26.4% |
| Remuneration, social security and pensions | 62 | €9,375 | €27,027 | +€17,652 | +188% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,773 | €5,676 | +€1,904 | +50.5% |
| Other operating charges | 640/8 | €1,206 | €4,414 | +€3,207 | +266% |
| Gross operating margin | 9900 | €42,842 | -€11,013 | -€53,854 | |
| Operating profit (loss) | 9901 | €28,488 | -€48,129 | -€76,617 | |
| Financial income | 75/76B | €53 | €96 | +€43 | +80.2% |
| Recurring financial income | 75 | €53 | €96 | +€43 | +80.2% |
| Financial charges | 65/66B | €568 | €1,036 | +€468 | +82.4% |
| Recurring financial charges | 65 | €568 | €1,036 | +€468 | +82.4% |
| Profit (loss) for the period before taxes | 9903 | €27,973 | -€49,069 | -€77,042 | |
| Income taxes | 67/77 | €5,692 | - | -€5,692 | |
| Profit (loss) for the period | 9904 | €22,281 | -€49,069 | -€71,350 | |
| Profit (loss) for the period to be appropriated | 9905 | €22,281 | -€49,069 | -€71,350 |
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 30 October 2026 via checked.be.