NIC ET MAT: 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.
NIC ET MAT
Largest movements
- Stocks and contracts +€132,143
up €132,143 (+264%), from €50,000 to €182,143
- Cash -€87,662
down €87,662 (-99.1%), from €88,500 to €838
mainly Stocks and contracts (-€132,143) and Net result for the year (-€13,075)
- Receivables within one year +€9,230
up €9,230 (+14,651%), from €63 to €9,293
- Current investments -€6,550
no longer reported in 2023 (was €6,550)
- Other debts +€64,578
up €64,578 (+415%), from €15,565 to €80,143
- Profit (loss) carried forward -€13,075
down €13,075 (-14.3%), from €91,716 to €78,642
- Tax, wage and social debts -€4,416
down €4,416 (-38.5%), from €11,478 to €7,063
- Gross operating margin -€55,494
down €55,494, from €43,751 to -€11,742
- Taxes -€11,373
down €11,373 (-99.1%), from €11,478 to €106
- Other operating charges +€807
up €807 (+109%), from €742 to €1,548
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 | €230,312 | €277,473 | +€47,161 | +20.5% |
| Fixed assets | 21/28 | €85,199 | €85,199 | = | 0.0% |
| Financial fixed assets | 28 | €85,199 | €85,199 | = | 0.0% |
| Current assets | 29/58 | €145,113 | €192,274 | +€47,161 | +32.5% |
| Stocks and contracts in progress | 3 | €50,000 | €182,143 | +€132,143 | +264% |
| Stocks | 30/36 | €50,000 | €182,143 | +€132,143 | +264% |
| Amounts receivable within one year | 40/41 | €63 | €9,293 | +€9,230 | +14,651% |
| Other amounts receivable | 41 | €63 | €9,293 | +€9,230 | +14,651% |
| Current investments | 50/53 | €6,550 | - | -€6,550 | |
| Cash at bank and in hand | 54/58 | €88,500 | €838 | -€87,662 | -99.1% |
| Total equity and liabilities | 10/49 | €230,312 | €277,473 | +€47,161 | +20.5% |
| Equity | 10/15 | €203,269 | €190,194 | -€13,075 | -6.4% |
| Contributions | 10/11 | €111,552 | €111,552 | = | 0.0% |
| Capital | 10 | €111,552 | €111,552 | = | 0.0% |
| Issued capital | 100 | €111,552 | €111,552 | = | 0.0% |
| Profit (loss) carried forward | 14 | €91,716 | €78,642 | -€13,075 | -14.3% |
| Amounts payable | 17/49 | €27,044 | €87,280 | +€60,236 | +223% |
| Amounts payable within one year | 42/48 | €27,044 | €87,280 | +€60,236 | +223% |
| Trade debts | 44 | - | €74 | +€74 | |
| Suppliers | 440/4 | - | €74 | +€74 | |
| Taxes, remuneration and social security | 45 | €11,478 | €7,063 | -€4,416 | -38.5% |
| Remuneration and social security | 454/9 | €11,478 | €7,063 | -€4,416 | -38.5% |
| Other amounts payable | 47/48 | €15,565 | €80,143 | +€64,578 | +415% |
| Other operating charges | 640/8 | €742 | €1,548 | +€807 | +109% |
| Gross operating margin | 9900 | €43,751 | -€11,742 | -€55,494 | |
| Operating profit (loss) | 9901 | €43,010 | -€13,291 | -€56,300 | |
| Financial income | 75/76B | - | €400 | +€400 | |
| Recurring financial income | 75 | - | €400 | +€400 | |
| Financial charges | 65/66B | - | €79 | +€79 | |
| Recurring financial charges | 65 | - | €79 | +€79 | |
| Profit (loss) for the period before taxes | 9903 | €43,010 | -€12,969 | -€55,979 | |
| Income taxes | 67/77 | €11,478 | €106 | -€11,373 | -99.1% |
| Profit (loss) for the period | 9904 | €31,532 | -€13,075 | -€44,606 | |
| Profit (loss) for the period to be appropriated | 9905 | €31,532 | -€13,075 | -€44,606 |
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 24 October 2026 via checked.be.