MT LEFITANCE: 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.
MT LEFITANCE
Largest movements
- Deferred charges and accrued income -€1,517
no longer reported in 2023 (was €1,517)
- Cash +€708
up €708 (+3,906%), from €18 to €726
mainly Deferred charges and accrued income (+€1,517) and Trade debts (+€1,360)
- Receivables within one year -€635
down €635 (-13.5%), from €4,711 to €4,076
of which Other amounts receivable: -€520
- Other debts -€4,132
down €4,132 (-15.7%), from €26,348 to €22,216
- Trade debts +€1,360
up €1,360 (+53.4%), from €2,545 to €3,905
- Profit (loss) carried forward +€1,069
up €1,069 (+2.6%), from -€41,383 to -€40,314
- Tax, wage and social debts +€259
up €259 (+189%), from €137 to €396
- Gross operating margin +€5,136
up €5,136, from -€2,908 to €2,228
- Other operating charges -€542
down €542 (-38.3%), from €1,415 to €873
- Taxes -€59
down €59 (-43.2%), from €137 to €78
- Financial charges +€37
up €37 (+23.8%), from €153 to €190
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 | €6,247 | €4,803 | -€1,444 | -23.1% |
| Current assets | 29/58 | €6,247 | €4,803 | -€1,444 | -23.1% |
| Amounts receivable within one year | 40/41 | €4,711 | €4,076 | -€635 | -13.5% |
| Trade receivables | 40 | €116 | - | -€116 | |
| Other amounts receivable | 41 | €4,596 | €4,076 | -€520 | -11.3% |
| Cash at bank and in hand | 54/58 | €18 | €726 | +€708 | +3,906% |
| Deferred charges and accrued income | 490/1 | €1,517 | - | -€1,517 | |
| Total equity and liabilities | 10/49 | €6,247 | €4,803 | -€1,444 | -23.1% |
| Equity | 10/15 | -€22,783 | -€21,714 | +€1,069 | +4.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€41,383 | -€40,314 | +€1,069 | +2.6% |
| Amounts payable | 17/49 | €29,030 | €26,516 | -€2,514 | -8.7% |
| Amounts payable within one year | 42/48 | €29,030 | €26,516 | -€2,514 | -8.7% |
| Trade debts | 44 | €2,545 | €3,905 | +€1,360 | +53.4% |
| Suppliers | 440/4 | €2,545 | €3,905 | +€1,360 | +53.4% |
| Taxes, remuneration and social security | 45 | €137 | €396 | +€259 | +189% |
| Taxes | 450/3 | €137 | €396 | +€259 | +189% |
| Other amounts payable | 47/48 | €26,348 | €22,216 | -€4,132 | -15.7% |
| Other operating charges | 640/8 | €1,415 | €873 | -€542 | -38.3% |
| Non-recurring operating charges | 66A | - | €17 | +€17 | |
| Gross operating margin | 9900 | -€2,908 | €2,228 | +€5,136 | |
| Operating profit (loss) | 9901 | -€4,323 | €1,337 | +€5,660 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €153 | €190 | +€37 | +23.8% |
| Recurring financial charges | 65 | €153 | €190 | +€37 | +23.8% |
| Profit (loss) for the period before taxes | 9903 | -€4,476 | €1,147 | +€5,624 | |
| Income taxes | 67/77 | €137 | €78 | -€59 | -43.2% |
| Profit (loss) for the period | 9904 | -€4,613 | €1,069 | +€5,683 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,613 | €1,069 | +€5,683 |
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 28 October 2026 via checked.be.