Nirodek: 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.
Nirodek
Largest movements
- Current investments +€126,531
new in 2023: €126,531
- Cash -€27,827
down €27,827 (-16.6%), from €167,893 to €140,065
mainly Current investments (-€126,531) and Other debts (-€1,777)
- Tangible fixed assets -€26,620
down €26,620 (-80.7%), from €32,991 to €6,371
of which Furniture and vehicles: -€25,965
- Receivables within one year -€14,400
down €14,400 (-100.0%), from €14,400 to €0
- Reserves +€52,781
up €52,781 (+36.0%), from €146,772 to €199,553
- Trade debts +€6,014
up €6,014 (+158.7%), from €3,789 to €9,802
- Depreciation -€14,072
down €14,072 (-92.0%), from €15,299 to €1,227
- Taxes +€7,354
up €7,354 (+56.9%), from €12,933 to €20,288
- Gross operating margin -€4,137
down €4,137 (-5.2%), from €79,187 to €75,050
- Financial income +€3,026
new in 2023: €3,026
- Other operating charges +€847
up €847 (+233.5%), from €363 to €1,210
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 | €217,293 | €276,391 | +€59,098 | +27.2% |
| Fixed assets | 21/28 | €33,096 | €6,476 | -€26,620 | -80.4% |
| Tangible fixed assets | 22/27 | €32,991 | €6,371 | -€26,620 | -80.7% |
| Plant, machinery and equipment | 23 | €215 | €56 | -€158 | -73.7% |
| Furniture and vehicles | 24 | €28,754 | €2,789 | -€25,965 | -90.3% |
| Other tangible fixed assets | 26 | €4,022 | €3,526 | -€496 | -12.3% |
| Financial fixed assets | 28 | €105 | €105 | = | 0.0% |
| Current assets | 29/58 | €184,197 | €269,915 | +€85,717 | +46.5% |
| Amounts receivable within one year | 40/41 | €14,400 | €0 | -€14,400 | -100.0% |
| Trade receivables | 40 | €14,400 | €0 | -€14,400 | -100.0% |
| Current investments | 50/53 | - | €126,531 | +€126,531 | |
| Cash at bank and in hand | 54/58 | €167,893 | €140,065 | -€27,827 | -16.6% |
| Deferred charges and accrued income | 490/1 | €1,905 | €3,318 | +€1,413 | +74.2% |
| Total equity and liabilities | 10/49 | €217,293 | €276,391 | +€59,098 | +27.2% |
| Equity | 10/15 | €151,772 | €204,553 | +€52,781 | +34.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €146,772 | €199,553 | +€52,781 | +36.0% |
| Distributable reserves | 133 | €146,772 | €199,553 | +€52,781 | +36.0% |
| Amounts payable | 17/49 | €65,522 | €71,838 | +€6,316 | +9.6% |
| Amounts payable within one year | 42/48 | €64,058 | €69,746 | +€5,688 | +8.9% |
| Trade debts | 44 | €3,789 | €9,802 | +€6,014 | +158.7% |
| Suppliers | 440/4 | €3,789 | €9,802 | +€6,014 | +158.7% |
| Taxes, remuneration and social security | 45 | €24,596 | €26,047 | +€1,451 | +5.9% |
| Taxes | 450/3 | €23,196 | €24,647 | +€1,451 | +6.3% |
| Remuneration and social security | 454/9 | €1,400 | €1,400 | = | 0.0% |
| Other amounts payable | 47/48 | €35,673 | €33,896 | -€1,777 | -5.0% |
| Accrued charges and deferred income | 492/3 | €1,464 | €2,093 | +€629 | +42.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,299 | €1,227 | -€14,072 | -92.0% |
| Other operating charges | 640/8 | €363 | €1,210 | +€847 | +233.5% |
| Gross operating margin | 9900 | €79,187 | €75,050 | -€4,137 | -5.2% |
| Operating profit (loss) | 9901 | €63,526 | €72,613 | +€9,088 | +14.3% |
| Financial income | 75/76B | - | €3,026 | +€3,026 | |
| Recurring financial income | 75 | - | €3,026 | +€3,026 | |
| Financial charges | 65/66B | €2,174 | €2,570 | +€396 | +18.2% |
| Recurring financial charges | 65 | €2,174 | €2,570 | +€396 | +18.2% |
| Profit (loss) for the period before taxes | 9903 | €61,352 | €73,069 | +€11,718 | +19.1% |
| Income taxes | 67/77 | €12,933 | €20,288 | +€7,354 | +56.9% |
| Profit (loss) for the period | 9904 | €48,418 | €52,781 | +€4,363 | +9.0% |
| Profit (loss) for the period to be appropriated | 9905 | €48,418 | €52,781 | +€4,363 | +9.0% |
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 3 October 2026 via checked.be.