NEW-WEB: 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.
NEW-WEB
Largest movements
- Cash -€5,915
down €5,915 (-90.7%), from €6,524 to €609
- Receivables within one year -€1,214
down €1,214 (-89.1%), from €1,363 to €149
of which Trade receivables: -€1,328
- Tangible fixed assets -€1,021
down €1,021 (-70.9%), from €1,440 to €419
of which Plant, machinery and equipment: -€810
- Profit (loss) carried forward -€6,604
down €6,604, from €2,753 to -€3,851
- Trade debts -€1,269
down €1,269 (-96.9%), from €1,309 to €40
- Tax, wage and social debts -€857
no longer reported in 2023 (was €857)
- Other debts +€580
up €580 (+30.4%), from €1,908 to €2,488
- Gross operating margin -€5,070
down €5,070, from €3,935 to -€1,135
- Taxes -€857
no longer reported in 2023 (was €857)
- Depreciation +€208
up €208 (+68.9%), from €303 to €511
- Financial charges +€159
up €159 (+688.9%), from €23 to €182
From the 2021 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2021 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,327 | €1,177 | -€8,150 | -87.4% |
| Fixed assets | 21/28 | €1,440 | €419 | -€1,021 | -70.9% |
| Tangible fixed assets | 22/27 | €1,440 | €419 | -€1,021 | -70.9% |
| Plant, machinery and equipment | 23 | €991 | €181 | -€810 | -81.7% |
| Furniture and vehicles | 24 | €449 | €238 | -€211 | -47.0% |
| Current assets | 29/58 | €7,887 | €758 | -€7,129 | -90.4% |
| Amounts receivable within one year | 40/41 | €1,363 | €149 | -€1,214 | -89.1% |
| Trade receivables | 40 | €1,328 | - | -€1,328 | |
| Other amounts receivable | 41 | €35 | €149 | +€114 | +321.9% |
| Cash at bank and in hand | 54/58 | €6,524 | €609 | -€5,915 | -90.7% |
| Total equity and liabilities | 10/49 | €9,327 | €1,177 | -€8,150 | -87.4% |
| Equity | 10/15 | €5,253 | -€1,351 | -€6,604 | |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,753 | -€3,851 | -€6,604 | |
| Amounts payable | 17/49 | €4,074 | €2,528 | -€1,546 | -38.0% |
| Amounts payable within one year | 42/48 | €4,074 | €2,528 | -€1,546 | -38.0% |
| Trade debts | 44 | €1,309 | €40 | -€1,269 | -96.9% |
| Suppliers | 440/4 | €1,309 | €40 | -€1,269 | -96.9% |
| Taxes, remuneration and social security | 45 | €857 | - | -€857 | |
| Taxes | 450/3 | €857 | - | -€857 | |
| Other amounts payable | 47/48 | €1,908 | €2,488 | +€580 | +30.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €303 | €511 | +€208 | +68.9% |
| Gross operating margin | 9900 | €3,935 | -€1,135 | -€5,070 | |
| Operating profit (loss) | 9901 | €3,633 | -€1,646 | -€5,279 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €23 | €182 | +€159 | +688.9% |
| Recurring financial charges | 65 | €23 | €182 | +€159 | +688.9% |
| Profit (loss) for the period before taxes | 9903 | €3,610 | -€1,828 | -€5,438 | |
| Income taxes | 67/77 | €857 | - | -€857 | |
| Profit (loss) for the period | 9904 | €2,753 | -€1,828 | -€4,581 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,753 | -€1,828 | -€4,581 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2021 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.