NICOBAT: 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.
NICOBAT
Largest movements
- Receivables within one year +€8,802
up €8,802 (+181%), from €4,850 to €13,652
- Stocks and contracts -€7,018
no longer reported in 2023 (was €7,018)
- Reserves -€11,902
no longer reported in 2023 (was €11,902)
of which Non-distributable reserves: -€6,817
- Contributions +€6,817
up €6,817 (+10.0%), from €68,200 to €75,017
of which Contributions outside capital: +€75,017
- Profit (loss) carried forward +€5,361
up €5,361 (+7.9%), from -€68,200 to -€62,839
- Tax, wage and social debts +€1,474
new in 2023: €1,474
- Write-downs -€7,018
new in 2023: -€7,018
- Gross operating margin -€5,771
down €5,771 (-595%), from -€971 to -€6,741
- Other operating charges -€193
no longer reported in 2023 (was €193)
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 | €11,902 | €13,652 | +€1,750 | +14.7% |
| Current assets | 29/58 | €11,902 | €13,652 | +€1,750 | +14.7% |
| Stocks and contracts in progress | 3 | €7,018 | - | -€7,018 | |
| Stocks | 30/36 | €7,018 | - | -€7,018 | |
| Amounts receivable within one year | 40/41 | €4,850 | €13,652 | +€8,802 | +181% |
| Other amounts receivable | 41 | €4,850 | €13,652 | +€8,802 | +181% |
| Cash at bank and in hand | 54/58 | €34 | - | -€34 | |
| Total equity and liabilities | 10/49 | €11,902 | €13,652 | +€1,750 | +14.7% |
| Equity | 10/15 | €11,902 | €12,178 | +€276 | +2.3% |
| Contributions | 10/11 | €68,200 | €75,017 | +€6,817 | +10.0% |
| Capital | 10 | €68,200 | - | -€68,200 | |
| Issued capital | 100 | €68,200 | - | -€68,200 | |
| Contributions outside capital | 11 | - | €75,017 | +€75,017 | |
| Other | 1109/19 | - | €75,017 | +€75,017 | |
| Reserves | 13 | €11,902 | - | -€11,902 | |
| Non-distributable reserves | 130/1 | €6,817 | - | -€6,817 | |
| Legal reserve | 130 | €6,817 | - | -€6,817 | |
| Distributable reserves | 133 | €5,084 | - | -€5,084 | |
| Profit (loss) carried forward | 14 | -€68,200 | -€62,839 | +€5,361 | +7.9% |
| Amounts payable | 17/49 | - | €1,474 | +€1,474 | |
| Amounts payable within one year | 42/48 | - | €1,474 | +€1,474 | |
| Taxes, remuneration and social security | 45 | - | €1,474 | +€1,474 | |
| Taxes | 450/3 | - | €1,474 | +€1,474 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€7,018 | -€7,018 | |
| Other operating charges | 640/8 | €193 | - | -€193 | |
| Gross operating margin | 9900 | -€971 | -€6,741 | -€5,771 | -595% |
| Operating profit (loss) | 9901 | -€1,164 | €276 | +€1,440 | |
| Profit (loss) for the period before taxes | 9903 | -€1,164 | €276 | +€1,440 | |
| Profit (loss) for the period | 9904 | -€1,164 | €276 | +€1,440 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,164 | €276 | +€1,440 |
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 23 October 2026 via checked.be.