NORI & CO: 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.
NORI & CO
Largest movements
- Receivables within one year +€3,789
up €3,789 (+37.1%), from €10,225 to €14,014
of which Other amounts receivable: +€2,705
- Cash -€877
no longer reported in 2023 (was €877)
mainly Receivables within one year (-€3,789) and Debts after one year (-€3,454)
- Tax, wage and social debts +€5,462
up €5,462 (+137%), from €3,983 to €9,445
of which Remuneration and social security: +€4,752
- Debts after one year -€3,454
down €3,454 (-92.2%), from €3,748 to €294
- Profit (loss) carried forward +€2,605
up €2,605 (+48.0%), from -€5,423 to -€2,818
- Trade debts -€2,129
down €2,129 (-71.6%), from €2,974 to €845
- Current portion of long-term debt +€428
up €428 (+12.9%), from €3,321 to €3,749
- Turnover +€19,718
up €19,718 (+39.2%), from €50,363 to €70,082
- Gross operating margin +€10,252
up €10,252, from -€4,978 to €5,274
- Purchases and services +€9,466
up €9,466 (+17.1%), from €55,341 to €64,807
- Financial charges +€1,932
up €1,932 (+434%), from €445 to €2,376
of which Non-recurring financial charges: +€1,732
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 | €14,103 | €17,014 | +€2,912 | +20.6% |
| Fixed assets | 21/28 | €3,000 | €3,000 | = | 0.0% |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €11,103 | €14,014 | +€2,912 | +26.2% |
| Amounts receivable within one year | 40/41 | €10,225 | €14,014 | +€3,789 | +37.1% |
| Trade receivables | 40 | €6,292 | €7,376 | +€1,084 | +17.2% |
| Other amounts receivable | 41 | €3,933 | €6,638 | +€2,705 | +68.8% |
| Cash at bank and in hand | 54/58 | €877 | - | -€877 | |
| Total equity and liabilities | 10/49 | €14,103 | €17,014 | +€2,912 | +20.6% |
| Equity | 10/15 | €77 | €2,682 | +€2,605 | +3,362% |
| Contributions | 10/11 | €5,500 | €5,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,423 | -€2,818 | +€2,605 | +48.0% |
| Amounts payable | 17/49 | €14,025 | €14,332 | +€307 | +2.2% |
| Amounts payable after more than one year | 17 | €3,748 | €294 | -€3,454 | -92.2% |
| Financial debts | 170/4 | €3,748 | €294 | -€3,454 | -92.2% |
| Amounts payable within one year | 42/48 | €10,277 | €14,038 | +€3,761 | +36.6% |
| Current portion of amounts payable after more than one year | 42 | €3,321 | €3,749 | +€428 | +12.9% |
| Trade debts | 44 | €2,974 | €845 | -€2,129 | -71.6% |
| Suppliers | 440/4 | €2,974 | €845 | -€2,129 | -71.6% |
| Taxes, remuneration and social security | 45 | €3,983 | €9,445 | +€5,462 | +137% |
| Taxes | 450/3 | €3,983 | €4,693 | +€710 | +17.8% |
| Remuneration and social security | 454/9 | - | €4,752 | +€4,752 | |
| Turnover | 70 | €50,363 | €70,082 | +€19,718 | +39.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €55,341 | €64,807 | +€9,466 | +17.1% |
| Remuneration, social security and pensions | 62 | - | €145 | +€145 | |
| Other operating charges | 640/8 | - | €149 | +€149 | |
| Gross operating margin | 9900 | -€4,978 | €5,274 | +€10,252 | |
| Operating profit (loss) | 9901 | -€4,978 | €4,981 | +€9,958 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Non-recurring financial income | 76B | - | €0 | +€0 | |
| Financial charges | 65/66B | €445 | €2,376 | +€1,932 | +434% |
| Recurring financial charges | 65 | €444 | €644 | +€200 | +44.9% |
| Non-recurring financial charges | 66B | €0 | €1,732 | +€1,732 | +865,970% |
| Profit (loss) for the period before taxes | 9903 | -€5,423 | €2,605 | +€8,027 | |
| Profit (loss) for the period | 9904 | -€5,423 | €2,605 | +€8,027 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,423 | €2,605 | +€8,027 |
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 25 October 2026 via checked.be.