NEVA: 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.
NEVA
Largest movements
- Receivables within one year +€25,978
up €25,978 (+25.8%), from €100,808 to €126,785
of which Other amounts receivable: +€58,602
- Tangible fixed assets +€8,673
up €8,673 (+1805.8%), from €480 to €9,153
- Advances received +€41,680
new in 2023: €41,680
- Profit (loss) carried forward -€37,472
down €37,472, from €7,550 to -€29,922
- Trade debts +€34,892
up €34,892 (+56.5%), from €61,771 to €96,663
- Other debts -€24,227
no longer reported in 2023 (was €24,227)
- Short-term financial debts +€18,514
up €18,514 (+1596.0%), from €1,160 to €19,674
- Gross operating margin -€35,165
down €35,165, from €13,286 to -€21,879
- Financial charges +€5,455
up €5,455 (+75.5%), from €7,226 to €12,680
- Other operating charges -€2,701
down €2,701 (-85.4%), from €3,163 to €462
- Depreciation +€1,205
up €1,205 (+96.7%), from €1,246 to €2,451
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 | €104,895 | €138,281 | +€33,386 | +31.8% |
| Fixed assets | 21/28 | €2,601 | €10,482 | +€7,881 | +303.0% |
| Intangible fixed assets | 21 | €792 | - | -€792 | |
| Tangible fixed assets | 22/27 | €480 | €9,153 | +€8,673 | +1805.8% |
| Furniture and vehicles | 24 | €480 | €9,153 | +€8,673 | +1805.8% |
| Financial fixed assets | 28 | €1,328 | €1,328 | = | 0.0% |
| Current assets | 29/58 | €102,294 | €127,799 | +€25,505 | +24.9% |
| Amounts receivable within one year | 40/41 | €100,808 | €126,785 | +€25,978 | +25.8% |
| Trade receivables | 40 | €73,135 | €40,511 | -€32,625 | -44.6% |
| Other amounts receivable | 41 | €27,672 | €86,275 | +€58,602 | +211.8% |
| Cash at bank and in hand | 54/58 | €1,026 | €161 | -€865 | -84.3% |
| Deferred charges and accrued income | 490/1 | €460 | €853 | +€393 | +85.3% |
| Total equity and liabilities | 10/49 | €104,895 | €138,281 | +€33,386 | +31.8% |
| Equity | 10/15 | €15,610 | -€21,862 | -€37,472 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €7,550 | -€29,922 | -€37,472 | |
| Provisions and deferred taxes | 16 | €1,846 | €1,846 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €1,846 | €1,846 | = | 0.0% |
| Other liabilities and charges | 164/5 | €1,846 | €1,846 | = | 0.0% |
| Amounts payable | 17/49 | €87,440 | €158,298 | +€70,858 | +81.0% |
| Amounts payable within one year | 42/48 | €87,440 | €158,298 | +€70,858 | +81.0% |
| Financial debts | 43 | €1,160 | €19,674 | +€18,514 | +1596.0% |
| Credit institutions | 430/8 | €1,160 | €19,674 | +€18,514 | +1596.0% |
| Trade debts | 44 | €61,771 | €96,663 | +€34,892 | +56.5% |
| Suppliers | 440/4 | €61,771 | €96,663 | +€34,892 | +56.5% |
| Advances received on contracts in progress | 46 | - | €41,680 | +€41,680 | |
| Taxes, remuneration and social security | 45 | €282 | €282 | = | 0.0% |
| Remuneration and social security | 454/9 | €282 | €282 | = | 0.0% |
| Other amounts payable | 47/48 | €24,227 | - | -€24,227 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,246 | €2,451 | +€1,205 | +96.7% |
| Other operating charges | 640/8 | €3,163 | €462 | -€2,701 | -85.4% |
| Gross operating margin | 9900 | €13,286 | -€21,879 | -€35,165 | |
| Operating profit (loss) | 9901 | €8,877 | -€24,792 | -€33,669 | |
| Financial charges | 65/66B | €7,226 | €12,680 | +€5,455 | +75.5% |
| Recurring financial charges | 65 | €7,226 | €12,680 | +€5,455 | +75.5% |
| Profit (loss) for the period before taxes | 9903 | €1,652 | -€37,472 | -€39,124 | |
| Income taxes | 67/77 | €47 | - | -€47 | |
| Profit (loss) for the period | 9904 | €1,605 | -€37,472 | -€39,078 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,605 | -€37,472 | -€39,078 |
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 11 October 2026 via checked.be.