Nagoya: 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.
Nagoya
Largest movements
- Tangible fixed assets +€9,685
up €9,685 (+15.3%), from €63,189 to €72,874
of which Plant, machinery and equipment: +€21,771
- Intangible fixed assets -€8,889
down €8,889 (-25.6%), from €34,679 to €25,790
- Receivables within one year +€8,800
up €8,800 (+21.1%), from €41,767 to €50,566
- Stocks and contracts -€3,227
down €3,227 (-50.1%), from €6,443 to €3,215
- Profit (loss) carried forward +€26,798
up €26,798 (+65.0%), from -€41,231 to -€14,434
- Trade debts -€19,833
down €19,833 (-39.9%), from €49,685 to €29,852
- Debts after one year -€12,000
down €12,000 (-11.3%), from €105,970 to €93,970
of which Trade debts: -€12,000
- Tax, wage and social debts +€10,385
up €10,385 (+43.8%), from €23,707 to €34,092
of which Remuneration and social security: +€12,220
- Financial charges -€10,198
down €10,198 (-85.3%), from €11,962 to €1,764
- Gross operating margin +€7,570
up €7,570 (+5.6%), from €135,548 to €143,118
- Staff costs +€7,473
up €7,473 (+10.6%), from €70,645 to €78,118
- Depreciation +€2,000
up €2,000 (+9.0%), from €22,225 to €24,225
- Taxes +€1,935
new in 2023: €1,935
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 | €156,731 | €162,080 | +€5,349 | +3.4% |
| Fixed assets | 21/28 | €99,788 | €100,584 | +€796 | +0.8% |
| Intangible fixed assets | 21 | €34,679 | €25,790 | -€8,889 | -25.6% |
| Tangible fixed assets | 22/27 | €63,189 | €72,874 | +€9,685 | +15.3% |
| Plant, machinery and equipment | 23 | €1,250 | €23,021 | +€21,771 | +1,742% |
| Other tangible fixed assets | 26 | €61,939 | €49,853 | -€12,086 | -19.5% |
| Financial fixed assets | 28 | €1,920 | €1,920 | = | 0.0% |
| Current assets | 29/58 | €56,943 | €61,496 | +€4,553 | +8.0% |
| Stocks and contracts in progress | 3 | €6,443 | €3,215 | -€3,227 | -50.1% |
| Stocks | 30/36 | €6,443 | €3,215 | -€3,227 | -50.1% |
| Amounts receivable within one year | 40/41 | €41,767 | €50,566 | +€8,800 | +21.1% |
| Trade receivables | 40 | €41,767 | €50,566 | +€8,800 | +21.1% |
| Cash at bank and in hand | 54/58 | €8,630 | €7,498 | -€1,132 | -13.1% |
| Deferred charges and accrued income | 490/1 | €104 | €217 | +€113 | +109% |
| Total equity and liabilities | 10/49 | €156,731 | €162,080 | +€5,349 | +3.4% |
| Equity | 10/15 | -€22,631 | €4,166 | +€26,798 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€41,231 | -€14,434 | +€26,798 | +65.0% |
| Amounts payable | 17/49 | €179,363 | €157,914 | -€21,449 | -12.0% |
| Amounts payable after more than one year | 17 | €105,970 | €93,970 | -€12,000 | -11.3% |
| Trade debts | 175 | €65,070 | €53,070 | -€12,000 | -18.4% |
| Other amounts payable | 178/9 | €40,900 | €40,900 | = | 0.0% |
| Amounts payable within one year | 42/48 | €73,392 | €63,944 | -€9,449 | -12.9% |
| Trade debts | 44 | €49,685 | €29,852 | -€19,833 | -39.9% |
| Suppliers | 440/4 | €49,685 | €29,852 | -€19,833 | -39.9% |
| Taxes, remuneration and social security | 45 | €23,707 | €34,092 | +€10,385 | +43.8% |
| Taxes | 450/3 | €7,744 | €5,908 | -€1,835 | -23.7% |
| Remuneration and social security | 454/9 | €15,963 | €28,183 | +€12,220 | +76.6% |
| Remuneration, social security and pensions | 62 | €70,645 | €78,118 | +€7,473 | +10.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,225 | €24,225 | +€2,000 | +9.0% |
| Other operating charges | 640/8 | €10,448 | €10,399 | -€49 | -0.5% |
| Non-recurring operating charges | 66A | €3,697 | - | -€3,697 | |
| Gross operating margin | 9900 | €135,548 | €143,118 | +€7,570 | +5.6% |
| Operating profit (loss) | 9901 | €28,532 | €30,376 | +€1,843 | +6.5% |
| Financial income | 75/76B | €45 | €122 | +€77 | +172% |
| Recurring financial income | 75 | €45 | €122 | +€77 | +172% |
| Financial charges | 65/66B | €11,962 | €1,764 | -€10,198 | -85.3% |
| Recurring financial charges | 65 | €11,962 | €1,764 | -€10,198 | -85.3% |
| Profit (loss) for the period before taxes | 9903 | €16,615 | €28,733 | +€12,118 | +72.9% |
| Income taxes | 67/77 | - | €1,935 | +€1,935 | |
| Profit (loss) for the period | 9904 | €16,615 | €26,798 | +€10,183 | +61.3% |
| Profit (loss) for the period to be appropriated | 9905 | €16,615 | €26,798 | +€10,183 | +61.3% |
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 17 October 2026 via checked.be.