NASTO: what changed
Two fiscal 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.
NASTO
Largest movements
- Receivables within one year -€72,937
down €72,937 (-67.4%), from €108,138 to €35,201
of which Trade receivables: -€108,138
- Cash +€16,611
up €16,611 (+206.3%), from €8,050 to €24,661
mainly Receivables within one year (+€72,937) and Depreciation (+€1,055)
- Deferred charges and accrued income +€4,243
up €4,243 (+591.2%), from €718 to €4,961
- Trade debts -€52,262
down €52,262 (-86.8%), from €60,233 to €7,971
- Gross operating margin -€36,849
down €36,849 (-79.5%), from €46,375 to €9,526
- Other operating charges -€6,403
down €6,403 (-69.7%), from €9,182 to €2,779
- Taxes -€2,543
down €2,543 (-34.9%), from €7,285 to €4,742
- Financial charges +€1,057
up €1,057 (+253.7%), from €416 to €1,473
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.
Cash bridge derived
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 | €119,016 | €65,878 | -€53,138 | -44.6% |
| Fixed assets | 21/28 | €2,110 | €1,055 | -€1,055 | -50.0% |
| Tangible fixed assets | 22/27 | €2,110 | €1,055 | -€1,055 | -50.0% |
| Furniture and vehicles | 24 | €2,110 | €1,055 | -€1,055 | -50.0% |
| Current assets | 29/58 | €116,906 | €64,823 | -€52,083 | -44.6% |
| Amounts receivable within one year | 40/41 | €108,138 | €35,201 | -€72,937 | -67.4% |
| Trade receivables | 40 | €108,138 | €0 | -€108,138 | -100.0% |
| Other amounts receivable | 41 | - | €35,201 | +€35,201 | |
| Cash at bank and in hand | 54/58 | €8,050 | €24,661 | +€16,611 | +206.3% |
| Deferred charges and accrued income | 490/1 | €718 | €4,961 | +€4,243 | +591.2% |
| Total equity and liabilities | 10/49 | €119,016 | €65,878 | -€53,138 | -44.6% |
| Equity | 10/15 | €47,612 | €47,278 | -€334 | -0.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,612 | €42,278 | -€334 | -0.8% |
| Amounts payable | 17/49 | €71,404 | €18,600 | -€52,804 | -74.0% |
| Amounts payable within one year | 42/48 | €71,404 | €18,600 | -€52,804 | -74.0% |
| Trade debts | 44 | €60,233 | €7,971 | -€52,262 | -86.8% |
| Suppliers | 440/4 | €60,233 | €7,971 | -€52,262 | -86.8% |
| Taxes, remuneration and social security | 45 | €11,171 | €10,629 | -€542 | -4.8% |
| Taxes | 450/3 | €11,171 | €10,629 | -€542 | -4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €731 | €1,055 | +€324 | +44.3% |
| Other operating charges | 640/8 | €9,182 | €2,779 | -€6,403 | -69.7% |
| Gross operating margin | 9900 | €46,375 | €9,526 | -€36,849 | -79.5% |
| Operating profit (loss) | 9901 | €36,462 | €5,692 | -€30,770 | -84.4% |
| Financial income | 75/76B | €98 | €189 | +€91 | +92.0% |
| Recurring financial income | 75 | €98 | €189 | +€91 | +92.0% |
| Financial charges | 65/66B | €416 | €1,473 | +€1,057 | +253.7% |
| Recurring financial charges | 65 | €416 | €1,473 | +€1,057 | +253.7% |
| Profit (loss) for the period before taxes | 9903 | €36,144 | €4,408 | -€31,736 | -87.8% |
| Income taxes | 67/77 | €7,285 | €4,742 | -€2,543 | -34.9% |
| Profit (loss) for the period | 9904 | €28,859 | -€334 | -€29,193 | |
| Profit (loss) for the period to be appropriated | 9905 | €28,859 | -€334 | -€29,193 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.