NEXT IT: 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.
NEXT IT
Largest movements
- Cash -€8,413
down €8,413 (-56.9%), from €14,784 to €6,371
mainly Net result for the year (-€24,172) and Receivables within one year (-€2,260)
- Receivables within one year +€2,260
new in 2023: €2,260
- Tangible fixed assets -€1,965
down €1,965 (-16.3%), from €12,089 to €10,124
of which Other tangible fixed assets: -€1,928
- Profit (loss) carried forward -€24,172
down €24,172 (-160.7%), from -€15,042 to -€39,214
- Other debts +€19,934
up €19,934 (+53.7%), from €37,111 to €57,045
- Trade debts -€2,234
down €2,234 (-92.7%), from €2,409 to €175
- Tax, wage and social debts -€1,395
no longer reported in 2023 (was €1,395)
- Gross operating margin -€10,930
down €10,930 (-116.7%), from -€9,365 to -€20,295
- Taxes -€1,118
down €1,118, from €552 to -€566
- Financial charges +€351
up €351 (+21.9%), from €1,602 to €1,953
- Depreciation -€284
down €284 (-10.2%), from €2,794 to €2,510
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 | €26,873 | €19,006 | -€7,867 | -29.3% |
| Fixed assets | 21/28 | €12,089 | €10,124 | -€1,965 | -16.3% |
| Tangible fixed assets | 22/27 | €12,089 | €10,124 | -€1,965 | -16.3% |
| Furniture and vehicles | 24 | €521 | €484 | -€37 | -7.0% |
| Other tangible fixed assets | 26 | €11,568 | €9,640 | -€1,928 | -16.7% |
| Current assets | 29/58 | €14,784 | €8,881 | -€5,903 | -39.9% |
| Amounts receivable within one year | 40/41 | - | €2,260 | +€2,260 | |
| Other amounts receivable | 41 | - | €2,260 | +€2,260 | |
| Cash at bank and in hand | 54/58 | €14,784 | €6,371 | -€8,413 | -56.9% |
| Deferred charges and accrued income | 490/1 | - | €250 | +€250 | |
| Total equity and liabilities | 10/49 | €26,873 | €19,006 | -€7,867 | -29.3% |
| Equity | 10/15 | -€14,042 | -€38,214 | -€24,172 | -172.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,042 | -€39,214 | -€24,172 | -160.7% |
| Amounts payable | 17/49 | €40,915 | €57,220 | +€16,305 | +39.9% |
| Amounts payable within one year | 42/48 | €40,915 | €57,220 | +€16,305 | +39.9% |
| Trade debts | 44 | €2,409 | €175 | -€2,234 | -92.7% |
| Suppliers | 440/4 | €2,409 | €175 | -€2,234 | -92.7% |
| Taxes, remuneration and social security | 45 | €1,395 | - | -€1,395 | |
| Taxes | 450/3 | €1,395 | - | -€1,395 | |
| Other amounts payable | 47/48 | €37,111 | €57,045 | +€19,934 | +53.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,794 | €2,510 | -€284 | -10.2% |
| Gross operating margin | 9900 | -€9,365 | -€20,295 | -€10,930 | -116.7% |
| Operating profit (loss) | 9901 | -€12,159 | -€22,805 | -€10,646 | -87.6% |
| Financial income | 75/76B | - | €20 | +€20 | |
| Recurring financial income | 75 | - | €20 | +€20 | |
| Financial charges | 65/66B | €1,602 | €1,953 | +€351 | +21.9% |
| Recurring financial charges | 65 | €1,602 | €1,953 | +€351 | +21.9% |
| Profit (loss) for the period before taxes | 9903 | -€13,761 | -€24,738 | -€10,977 | -79.8% |
| Income taxes | 67/77 | €552 | -€566 | -€1,118 | |
| Profit (loss) for the period | 9904 | -€14,313 | -€24,172 | -€9,859 | -68.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,313 | -€24,172 | -€9,859 | -68.9% |
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 9 October 2026 via checked.be.