Norbouw: 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.
Norbouw
Largest movements
- Receivables within one year +€115,465
up €115,465 (+50.4%), from €229,177 to €344,642
of which Trade receivables: +€101,792
- Trade debts +€144,864
up €144,864 (+104.7%), from €138,312 to €283,175
- Debts after one year -€15,837
no longer reported in 2022 (was €15,837)
- Profit (loss) carried forward -€10,049
down €10,049 (-21.0%), from €47,748 to €37,699
- Advances received +€6,900
new in 2022: €6,900
- Other operating charges +€9,642
up €9,642 (+171.4%), from €5,625 to €15,267
- Depreciation -€5,603
no longer reported in 2022 (was €5,603)
- Gross operating margin -€4,676
down €4,676 (-47.4%), from €9,860 to €5,185
- Financial income +€1,521
up €1,521 (+150.3%), from €1,012 to €2,534
- Taxes +€787
up €787 (+337.8%), from €233 to €1,020
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €232,776 | €352,832 | +€120,056 | +51.6% |
| Current assets | 29/58 | €232,776 | €352,832 | +€120,056 | +51.6% |
| Amounts receivable within one year | 40/41 | €229,177 | €344,642 | +€115,465 | +50.4% |
| Trade receivables | 40 | €202,844 | €304,636 | +€101,792 | +50.2% |
| Other amounts receivable | 41 | €26,333 | €40,006 | +€13,673 | +51.9% |
| Cash at bank and in hand | 54/58 | €501 | €2,624 | +€2,123 | +424.1% |
| Deferred charges and accrued income | 490/1 | €3,099 | €5,566 | +€2,467 | +79.6% |
| Total equity and liabilities | 10/49 | €232,776 | €352,832 | +€120,056 | +51.6% |
| Equity | 10/15 | €55,808 | €45,759 | -€10,049 | -18.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €47,748 | €37,699 | -€10,049 | -21.0% |
| Amounts payable | 17/49 | €176,968 | €307,074 | +€130,105 | +73.5% |
| Amounts payable after more than one year | 17 | €15,837 | - | -€15,837 | |
| Financial debts | 170/4 | €15,837 | - | -€15,837 | |
| Amounts payable within one year | 42/48 | €160,783 | €306,726 | +€145,943 | +90.8% |
| Current portion of amounts payable after more than one year | 42 | €18,688 | €15,791 | -€2,897 | -15.5% |
| Trade debts | 44 | €138,312 | €283,175 | +€144,864 | +104.7% |
| Suppliers | 440/4 | €138,312 | €283,175 | +€144,864 | +104.7% |
| Advances received on contracts in progress | 46 | - | €6,900 | +€6,900 | |
| Taxes, remuneration and social security | 45 | €3,783 | €860 | -€2,923 | -77.3% |
| Taxes | 450/3 | €3,783 | €860 | -€2,923 | -77.3% |
| Accrued charges and deferred income | 492/3 | €348 | €348 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,603 | - | -€5,603 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €770 | +€770 | |
| Other operating charges | 640/8 | €5,625 | €15,267 | +€9,642 | +171.4% |
| Gross operating margin | 9900 | €9,860 | €5,185 | -€4,676 | -47.4% |
| Operating profit (loss) | 9901 | -€1,368 | -€10,853 | -€9,485 | -693.2% |
| Financial income | 75/76B | €1,012 | €2,534 | +€1,521 | +150.3% |
| Recurring financial income | 75 | €1,012 | €2,534 | +€1,521 | +150.3% |
| Financial charges | 65/66B | €436 | €710 | +€274 | +63.0% |
| Recurring financial charges | 65 | €436 | €710 | +€274 | +63.0% |
| Profit (loss) for the period before taxes | 9903 | -€792 | -€9,029 | -€8,238 | -1040.5% |
| Income taxes | 67/77 | €233 | €1,020 | +€787 | +337.8% |
| Profit (loss) for the period | 9904 | -€1,025 | -€10,049 | -€9,025 | -880.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,025 | -€10,049 | -€9,025 | -880.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.