NAPY INVEST: 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.
NAPY INVEST
Largest movements
- Receivables within one year +€12,000
up €12,000 (+43.5%), from €27,600 to €39,600
- Tangible fixed assets -€4,108
down €4,108 (-8.3%), from €49,667 to €45,559
of which Land and buildings: -€3,220
- Other debts +€331,526
new in 2023: €331,526
- Accrued charges and deferred income -€319,235
no longer reported in 2023 (was €319,235)
- Tax, wage and social debts -€5,142
down €5,142 (-88.5%), from €5,811 to €669
- Profit (loss) carried forward +€2,161
up €2,161 (+0.8%), from -€281,547 to -€279,386
- Trade debts -€1,514
down €1,514 (-21.1%), from €7,184 to €5,670
- Gross operating margin -€15,403
down €15,403 (-57.6%), from €26,757 to €11,355
- Staff costs -€6,010
down €6,010 (-84.3%), from €7,127 to €1,117
- Other operating charges +€3,000
up €3,000 (+381%), from €788 to €3,788
- Purchases and services +€1,799
up €1,799 (+9.0%), from €19,924 to €21,723
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 | €115,751 | €123,548 | +€7,797 | +6.7% |
| Fixed assets | 21/28 | €87,732 | €83,624 | -€4,108 | -4.7% |
| Tangible fixed assets | 22/27 | €49,667 | €45,559 | -€4,108 | -8.3% |
| Land and buildings | 22 | €48,780 | €45,559 | -€3,220 | -6.6% |
| Plant, machinery and equipment | 23 | €887 | - | -€887 | |
| Financial fixed assets | 28 | €38,065 | €38,065 | = | 0.0% |
| Current assets | 29/58 | €28,019 | €39,924 | +€11,905 | +42.5% |
| Amounts receivable within one year | 40/41 | €27,600 | €39,600 | +€12,000 | +43.5% |
| Trade receivables | 40 | €27,600 | €39,600 | +€12,000 | +43.5% |
| Cash at bank and in hand | 54/58 | €419 | €324 | -€95 | -22.8% |
| Total equity and liabilities | 10/49 | €115,751 | €123,548 | +€7,797 | +6.7% |
| Equity | 10/15 | -€216,478 | -€214,317 | +€2,161 | +1.0% |
| Contributions | 10/11 | €30,986 | €30,986 | = | 0.0% |
| Capital | 10 | €30,986 | €30,986 | = | 0.0% |
| Issued capital | 100 | €30,986 | €30,986 | = | 0.0% |
| Reserves | 13 | €34,083 | €34,083 | = | 0.0% |
| Non-distributable reserves | 130/1 | €34,083 | €34,083 | = | 0.0% |
| Legal reserve | 130 | €3,096 | €3,096 | = | 0.0% |
| Reserves not available under the articles | 1311 | €30,987 | €30,987 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€281,547 | -€279,386 | +€2,161 | +0.8% |
| Amounts payable | 17/49 | €332,229 | €337,865 | +€5,636 | +1.7% |
| Amounts payable within one year | 42/48 | €12,995 | €337,865 | +€324,871 | +2,500% |
| Trade debts | 44 | €7,184 | €5,670 | -€1,514 | -21.1% |
| Suppliers | 440/4 | €7,184 | €5,670 | -€1,514 | -21.1% |
| Taxes, remuneration and social security | 45 | €5,811 | €669 | -€5,142 | -88.5% |
| Remuneration and social security | 454/9 | €5,811 | €669 | -€5,142 | -88.5% |
| Other amounts payable | 47/48 | - | €331,526 | +€331,526 | |
| Accrued charges and deferred income | 492/3 | €319,235 | - | -€319,235 | |
| Goods, raw materials, services and sundry goods | 60/61 | €19,924 | €21,723 | +€1,799 | +9.0% |
| Remuneration, social security and pensions | 62 | €7,127 | €1,117 | -€6,010 | -84.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,249 | €4,108 | -€142 | -3.3% |
| Other operating charges | 640/8 | €788 | €3,788 | +€3,000 | +381% |
| Gross operating margin | 9900 | €26,757 | €11,355 | -€15,403 | -57.6% |
| Operating profit (loss) | 9901 | €14,592 | €2,342 | -€12,250 | -83.9% |
| Financial charges | 65/66B | €326 | €181 | -€145 | -44.5% |
| Recurring financial charges | 65 | €326 | €181 | -€145 | -44.5% |
| Profit (loss) for the period before taxes | 9903 | €14,266 | €2,161 | -€12,105 | -84.9% |
| Profit (loss) for the period | 9904 | €14,266 | €2,161 | -€12,105 | -84.9% |
| Profit (loss) for the period to be appropriated | 9905 | €14,266 | €2,161 | -€12,105 | -84.9% |
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 29 October 2026 via checked.be.