NOFRA: 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.
NOFRA
Largest movements
- Cash +€1,229
up €1,229 (+39.5%), from €3,113 to €4,342
mainly Net result for the year (+€3,756) and Receivables within one year (+€119)
- Receivables within one year -€119
down €119 (-79.1%), from €150 to €31
of which Trade receivables: -€119
- Profit (loss) carried forward +€3,756
up €3,756 (+54.6%), from -€6,883 to -€3,126
- Trade debts -€2,529
down €2,529 (-100.0%), from €2,529 to €0
- Tax, wage and social debts -€111
down €111 (-100.0%), from €111 to €0
- Financial income +€2,325
up €2,325 (+2325.3%), from €100 to €2,425
of which Financial income: +€2,325
- Gross operating margin +€2,247
up €2,247, from -€493 to €1,753
- Financial charges -€40
down €40 (-51.8%), from €78 to €38
- Other operating charges +€37
up €37 (+10.6%), from €348 to €384
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 | €3,263 | €4,374 | +€1,110 | +34.0% |
| Fixed assets | 21/28 | €0 | - | = | |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €3,263 | €4,374 | +€1,110 | +34.0% |
| Amounts receivable within one year | 40/41 | €150 | €31 | -€119 | -79.1% |
| Trade receivables | 40 | €150 | €31 | -€119 | -79.1% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €3,113 | €4,342 | +€1,229 | +39.5% |
| Total equity and liabilities | 10/49 | €3,263 | €4,374 | +€1,110 | +34.0% |
| Equity | 10/15 | €617 | €4,374 | +€3,756 | +608.6% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,883 | -€3,126 | +€3,756 | +54.6% |
| Amounts payable | 17/49 | €2,646 | €0 | -€2,646 | -100.0% |
| Amounts payable within one year | 42/48 | €2,646 | €0 | -€2,646 | -100.0% |
| Trade debts | 44 | €2,529 | €0 | -€2,529 | -100.0% |
| Suppliers | 440/4 | €2,529 | €0 | -€2,529 | -100.0% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €111 | €0 | -€111 | -100.0% |
| Taxes | 450/3 | €111 | €0 | -€111 | -100.0% |
| Other amounts payable | 47/48 | €6 | €0 | -€6 | -100.0% |
| Other operating charges | 640/8 | €348 | €384 | +€37 | +10.6% |
| Gross operating margin | 9900 | -€493 | €1,753 | +€2,247 | |
| Operating profit (loss) | 9901 | -€841 | €1,369 | +€2,210 | |
| Financial income | 75/76B | €100 | €2,425 | +€2,325 | +2325.3% |
| Recurring financial income | 75 | €100 | €2,425 | +€2,325 | +2325.3% |
| Non-recurring financial income | 76B | €100 | €0 | -€100 | -100.0% |
| Financial charges | 65/66B | €78 | €38 | -€40 | -51.8% |
| Recurring financial charges | 65 | €78 | €38 | -€40 | -51.8% |
| Profit (loss) for the period before taxes | 9903 | -€819 | €3,756 | +€4,575 | |
| Profit (loss) for the period | 9904 | -€819 | €3,756 | +€4,575 | |
| Profit (loss) for the period to be appropriated | 9905 | -€819 | €3,756 | +€4,575 |
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 10 October 2026 via checked.be.