Newton: 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.
Newton
Largest movements
- Cash +€43,671
up €43,671 (+431.5%), from €10,121 to €53,792
mainly Trade debts (+€115,150) and Depreciation (+€18,519)
- Tangible fixed assets +€18,518
up €18,518 (+19.5%), from €94,908 to €113,426
of which Furniture and vehicles: +€14,306
- Trade debts +€115,150
up €115,150 (+65.9%), from €174,609 to €289,759
- Profit (loss) carried forward -€37,454
down €37,454 (-13.3%), from -€281,605 to -€319,058
- Short-term financial debts -€11,572
down €11,572 (-67.2%), from €17,213 to €5,641
- Gross operating margin +€164,675
up €164,675, from -€162,641 to €2,034
- Financial income -€16,465
down €16,465 (-33.3%), from €49,439 to €32,974
- Other operating charges -€5,900
down €5,900 (-69.3%), from €8,511 to €2,610
- Taxes +€1,994
up €1,994 (+3351.0%), from €60 to €2,053
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 | €1,073,051 | €1,131,616 | +€58,565 | +5.5% |
| Fixed assets | 21/28 | €94,908 | €113,426 | +€18,518 | +19.5% |
| Tangible fixed assets | 22/27 | €94,908 | €113,426 | +€18,518 | +19.5% |
| Furniture and vehicles | 24 | €26,023 | €40,328 | +€14,306 | +55.0% |
| Other tangible fixed assets | 26 | €68,886 | €73,098 | +€4,212 | +6.1% |
| Current assets | 29/58 | €978,143 | €1,018,190 | +€40,047 | +4.1% |
| Amounts receivable within one year | 40/41 | €877,282 | €873,678 | -€3,604 | -0.4% |
| Trade receivables | 40 | €127,597 | €181,628 | +€54,031 | +42.3% |
| Other amounts receivable | 41 | €749,686 | €692,050 | -€57,636 | -7.7% |
| Current investments | 50/53 | €88,380 | €88,380 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €10,121 | €53,792 | +€43,671 | +431.5% |
| Deferred charges and accrued income | 490/1 | €2,359 | €2,340 | -€19 | -0.8% |
| Total equity and liabilities | 10/49 | €1,073,051 | €1,131,616 | +€58,565 | +5.5% |
| Equity | 10/15 | €742,384 | €704,930 | -€37,454 | -5.0% |
| Contributions | 10/11 | €18,642 | €18,642 | = | 0.0% |
| Reserves | 13 | €1,005,347 | €1,005,347 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,874 | €1,874 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,874 | €1,874 | = | 0.0% |
| Distributable reserves | 133 | €1,003,473 | €1,003,473 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€281,605 | -€319,058 | -€37,454 | -13.3% |
| Amounts payable | 17/49 | €330,667 | €426,686 | +€96,019 | +29.0% |
| Amounts payable within one year | 42/48 | €244,019 | €340,039 | +€96,019 | +39.3% |
| Financial debts | 43 | €17,213 | €5,641 | -€11,572 | -67.2% |
| Credit institutions | 430/8 | €17,213 | €5,641 | -€11,572 | -67.2% |
| Trade debts | 44 | €174,609 | €289,759 | +€115,150 | +65.9% |
| Suppliers | 440/4 | €174,609 | €289,759 | +€115,150 | +65.9% |
| Taxes, remuneration and social security | 45 | €41,962 | €34,403 | -€7,559 | -18.0% |
| Taxes | 450/3 | €24,928 | €10,634 | -€14,295 | -57.3% |
| Remuneration and social security | 454/9 | €17,034 | €23,769 | +€6,735 | +39.5% |
| Other amounts payable | 47/48 | €10,235 | €10,235 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €86,647 | €86,647 | = | 0.0% |
| Non-recurring operating income | 76A | €30,131 | €0 | -€30,131 | -100.0% |
| Remuneration, social security and pensions | 62 | €46,796 | €46,765 | -€30 | -0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,147 | €18,519 | +€372 | +2.1% |
| Other operating charges | 640/8 | €8,511 | €2,610 | -€5,900 | -69.3% |
| Non-recurring operating charges | 66A | €460 | €19 | -€441 | -95.9% |
| Gross operating margin | 9900 | -€162,641 | €2,034 | +€164,675 | |
| Operating profit (loss) | 9901 | -€236,554 | -€65,880 | +€170,674 | +72.2% |
| Financial income | 75/76B | €49,439 | €32,974 | -€16,465 | -33.3% |
| Recurring financial income | 75 | €49,439 | €32,974 | -€16,465 | -33.3% |
| Financial charges | 65/66B | €2,685 | €2,495 | -€190 | -7.1% |
| Recurring financial charges | 65 | €2,685 | €2,495 | -€190 | -7.1% |
| Profit (loss) for the period before taxes | 9903 | -€189,800 | -€35,400 | +€154,400 | +81.3% |
| Income taxes | 67/77 | €60 | €2,053 | +€1,994 | +3351.0% |
| Profit (loss) for the period | 9904 | -€189,860 | -€37,454 | +€152,406 | +80.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€189,860 | -€37,454 | +€152,406 | +80.3% |
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 8 October 2026 via checked.be.