NEW ANNAPURNA: 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.
NEW ANNAPURNA
Largest movements
- Tangible fixed assets -€6,201
down €6,201 (-33.0%), from €18,816 to €12,615
of which Plant, machinery and equipment: -€4,981
- Stocks and contracts +€1,600
up €1,600 (+24.6%), from €6,500 to €8,100
- Cash +€317
up €317 (+15.5%), from €2,042 to €2,359
mainly Depreciation (+€6,201) and Net result for the year (+€1,618)
- Tax, wage and social debts -€3,673
down €3,673 (-49.2%), from €7,462 to €3,789
of which Taxes: -€3,326
- Other debts -€3,232
no longer reported in 2023 (was €3,232)
- Profit (loss) carried forward +€1,618
up €1,618 (+10.4%), from €15,592 to €17,209
- Trade debts +€1,003
up €1,003 (+41.5%), from €2,419 to €3,422
- Staff costs -€19,877
down €19,877 (-53.5%), from €37,167 to €17,290
- Gross operating margin -€18,762
down €18,762 (-41.0%), from €45,733 to €26,972
- Other operating charges +€603
up €603 (+63.0%), from €958 to €1,561
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 | €31,705 | €27,421 | -€4,284 | -13.5% |
| Fixed assets | 21/28 | €23,163 | €16,962 | -€6,201 | -26.8% |
| Tangible fixed assets | 22/27 | €18,816 | €12,615 | -€6,201 | -33.0% |
| Plant, machinery and equipment | 23 | €15,156 | €10,175 | -€4,981 | -32.9% |
| Furniture and vehicles | 24 | €3,660 | €2,440 | -€1,220 | -33.3% |
| Financial fixed assets | 28 | €4,347 | €4,347 | = | 0.0% |
| Current assets | 29/58 | €8,542 | €10,459 | +€1,917 | +22.4% |
| Stocks and contracts in progress | 3 | €6,500 | €8,100 | +€1,600 | +24.6% |
| Stocks | 30/36 | €6,500 | €8,100 | +€1,600 | +24.6% |
| Cash at bank and in hand | 54/58 | €2,042 | €2,359 | +€317 | +15.5% |
| Total equity and liabilities | 10/49 | €31,705 | €27,421 | -€4,284 | -13.5% |
| Equity | 10/15 | €18,592 | €20,209 | +€1,618 | +8.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,592 | €17,209 | +€1,618 | +10.4% |
| Amounts payable | 17/49 | €13,113 | €7,211 | -€5,902 | -45.0% |
| Amounts payable within one year | 42/48 | €13,113 | €7,211 | -€5,902 | -45.0% |
| Trade debts | 44 | €2,419 | €3,422 | +€1,003 | +41.5% |
| Suppliers | 440/4 | €2,419 | €3,422 | +€1,003 | +41.5% |
| Taxes, remuneration and social security | 45 | €7,462 | €3,789 | -€3,673 | -49.2% |
| Taxes | 450/3 | €5,347 | €2,021 | -€3,326 | -62.2% |
| Remuneration and social security | 454/9 | €2,115 | €1,768 | -€347 | -16.4% |
| Other amounts payable | 47/48 | €3,232 | - | -€3,232 | |
| Remuneration, social security and pensions | 62 | €37,167 | €17,290 | -€19,877 | -53.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,201 | €6,201 | = | 0.0% |
| Other operating charges | 640/8 | €958 | €1,561 | +€603 | +63.0% |
| Gross operating margin | 9900 | €45,733 | €26,972 | -€18,762 | -41.0% |
| Operating profit (loss) | 9901 | €1,407 | €1,919 | +€512 | +36.4% |
| Financial charges | 65/66B | €128 | €302 | +€173 | +135% |
| Recurring financial charges | 65 | €128 | €302 | +€173 | +135% |
| Profit (loss) for the period before taxes | 9903 | €1,279 | €1,618 | +€339 | +26.5% |
| Profit (loss) for the period | 9904 | €1,279 | €1,618 | +€339 | +26.5% |
| Profit (loss) for the period to be appropriated | 9905 | €1,279 | €1,618 | +€339 | +26.5% |
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 31 October 2026 via checked.be.