MEMOBILIA: 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.
MEMOBILIA
Largest movements
- Stocks and contracts -€95,755
down €95,755 (-17.6%), from €545,000 to €449,245
- Receivables within one year -€39,631
no longer reported in 2023 (was €39,631)
- Receivables after one year -€25,000
no longer reported in 2023 (was €25,000)
- Tangible fixed assets -€19,428
down €19,428 (-6.8%), from €287,444 to €268,016
of which Land and buildings: -€15,733
- Profit (loss) carried forward -€99,396
down €99,396, from €87,128 to -€12,268
- Advances received -€85,361
no longer reported in 2023 (was €85,361)
- Trade debts +€58,346
up €58,346 (+62.6%), from €93,209 to €151,555
- Debts after one year -€49,377
down €49,377 (-13.1%), from €377,823 to €328,446
- Current portion of long-term debt -€22,480
down €22,480 (-25.0%), from €89,984 to €67,504
- Other operating charges +€15,140
up €15,140 (+175%), from €8,641 to €23,781
- Gross operating margin -€11,702
down €11,702 (-41.3%), from €28,312 to €16,610
- Staff costs +€11,307
up €11,307 (+33.3%), from €33,951 to €45,258
- Taxes -€8,768
down €8,768 (-93.1%), from €9,415 to €647
- Financial charges +€6,046
up €6,046 (+43.9%), from €13,776 to €19,822
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 | €904,520 | €720,752 | -€183,768 | -20.3% |
| Fixed assets | 21/28 | €290,415 | €270,598 | -€19,817 | -6.8% |
| Intangible fixed assets | 21 | €2,971 | €2,582 | -€389 | -13.1% |
| Tangible fixed assets | 22/27 | €287,444 | €268,016 | -€19,428 | -6.8% |
| Land and buildings | 22 | €243,873 | €228,140 | -€15,733 | -6.5% |
| Plant, machinery and equipment | 23 | €103 | - | -€103 | |
| Furniture and vehicles | 24 | €41,549 | €38,246 | -€3,303 | -7.9% |
| Other tangible fixed assets | 26 | €1,919 | €1,630 | -€289 | -15.1% |
| Current assets | 29/58 | €614,105 | €450,154 | -€163,951 | -26.7% |
| Amounts receivable after more than one year | 29 | €25,000 | - | -€25,000 | |
| Trade receivables | 290 | €25,000 | - | -€25,000 | |
| Stocks and contracts in progress | 3 | €545,000 | €449,245 | -€95,755 | -17.6% |
| Stocks | 30/36 | €545,000 | €449,245 | -€95,755 | -17.6% |
| Amounts receivable within one year | 40/41 | €39,631 | - | -€39,631 | |
| Trade receivables | 40 | €39,631 | - | -€39,631 | |
| Cash at bank and in hand | 54/58 | €4,474 | €909 | -€3,565 | -79.7% |
| Total equity and liabilities | 10/49 | €904,520 | €720,752 | -€183,768 | -20.3% |
| Equity | 10/15 | €106,128 | €6,732 | -€99,396 | -93.7% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €87,128 | -€12,268 | -€99,396 | |
| Amounts payable | 17/49 | €798,392 | €714,020 | -€84,372 | -10.6% |
| Amounts payable after more than one year | 17 | €377,823 | €328,446 | -€49,377 | -13.1% |
| Financial debts | 170/4 | €377,823 | €328,446 | -€49,377 | -13.1% |
| Amounts payable within one year | 42/48 | €420,569 | €385,574 | -€34,995 | -8.3% |
| Current portion of amounts payable after more than one year | 42 | €89,984 | €67,504 | -€22,480 | -25.0% |
| Trade debts | 44 | €93,209 | €151,555 | +€58,346 | +62.6% |
| Suppliers | 440/4 | €93,209 | €151,555 | +€58,346 | +62.6% |
| Advances received on contracts in progress | 46 | €85,361 | - | -€85,361 | |
| Taxes, remuneration and social security | 45 | €114,902 | €135,045 | +€20,143 | +17.5% |
| Taxes | 450/3 | €103,787 | €95,730 | -€8,057 | -7.8% |
| Remuneration and social security | 454/9 | €11,115 | €39,315 | +€28,200 | +254% |
| Other amounts payable | 47/48 | €37,113 | €31,470 | -€5,643 | -15.2% |
| Non-recurring operating income | 76A | €8,469 | - | -€8,469 | |
| Remuneration, social security and pensions | 62 | €33,951 | €45,258 | +€11,307 | +33.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,515 | €27,404 | +€5,889 | +27.4% |
| Other operating charges | 640/8 | €8,641 | €23,781 | +€15,140 | +175% |
| Gross operating margin | 9900 | €28,312 | €16,610 | -€11,702 | -41.3% |
| Operating profit (loss) | 9901 | -€35,795 | -€79,833 | -€44,038 | -123% |
| Financial income | 75/76B | - | €906 | +€906 | |
| Recurring financial income | 75 | - | €906 | +€906 | |
| Financial charges | 65/66B | €13,776 | €19,822 | +€6,046 | +43.9% |
| Recurring financial charges | 65 | €13,776 | €19,822 | +€6,046 | +43.9% |
| Profit (loss) for the period before taxes | 9903 | -€49,571 | -€98,749 | -€49,178 | -99.2% |
| Income taxes | 67/77 | €9,415 | €647 | -€8,768 | -93.1% |
| Profit (loss) for the period | 9904 | -€58,986 | -€99,396 | -€40,410 | -68.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€58,986 | -€99,396 | -€40,410 | -68.5% |
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 26 October 2026 via checked.be.