NOX: 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.
NOX
Largest movements
- Deferred charges and accrued income +€19,445
up €19,445 (+5439.4%), from €357 to €19,802
- Tangible fixed assets -€9,632
down €9,632 (-6.7%), from €144,009 to €134,378
of which Land and buildings: -€9,250
- Receivables within one year -€8,723
down €8,723 (-6.2%), from €140,894 to €132,171
of which Trade receivables: -€26,288
- Cash +€7,877
up €7,877 (+269.1%), from €2,927 to €10,804
mainly Tax, wage and social debts (+€22,313) and Net result for the year (+€18,414)
- Tax, wage and social debts +€22,313
up €22,313 (+305.4%), from €7,307 to €29,619
of which Taxes: +€11,907
- Profit (loss) carried forward +€18,414
up €18,414 (+46.5%), from €39,577 to €57,991
- Other debts -€17,041
down €17,041 (-32.8%), from €51,924 to €34,883
- Current portion of long-term debt -€12,798
down €12,798 (-74.3%), from €17,234 to €4,436
- Gross operating margin -€55,322
down €55,322 (-51.3%), from €107,764 to €52,442
- Taxes -€11,371
no longer reported in 2023 (was €11,371)
- Depreciation -€5,320
down €5,320 (-35.6%), from €14,951 to €9,632
- Financial charges -€3,565
down €3,565 (-40.0%), from €8,904 to €5,338
- Other operating charges +€1,475
up €1,475 (+991.7%), from €149 to €1,624
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 | €293,263 | €302,230 | +€8,967 | +3.1% |
| Fixed assets | 21/28 | €144,584 | €134,953 | -€9,632 | -6.7% |
| Tangible fixed assets | 22/27 | €144,009 | €134,378 | -€9,632 | -6.7% |
| Land and buildings | 22 | €143,439 | €134,189 | -€9,250 | -6.4% |
| Plant, machinery and equipment | 23 | €161 | - | -€161 | |
| Furniture and vehicles | 24 | €275 | €55 | -€220 | -80.0% |
| Other tangible fixed assets | 26 | €134 | €134 | = | 0.0% |
| Financial fixed assets | 28 | €575 | €575 | = | 0.0% |
| Current assets | 29/58 | €148,679 | €167,277 | +€18,599 | +12.5% |
| Stocks and contracts in progress | 3 | €4,500 | €4,500 | = | 0.0% |
| Stocks | 30/36 | €4,500 | €4,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €140,894 | €132,171 | -€8,723 | -6.2% |
| Trade receivables | 40 | €113,592 | €87,303 | -€26,288 | -23.1% |
| Other amounts receivable | 41 | €27,302 | €44,868 | +€17,565 | +64.3% |
| Cash at bank and in hand | 54/58 | €2,927 | €10,804 | +€7,877 | +269.1% |
| Deferred charges and accrued income | 490/1 | €357 | €19,802 | +€19,445 | +5439.4% |
| Total equity and liabilities | 10/49 | €293,263 | €302,230 | +€8,967 | +3.1% |
| Equity | 10/15 | €68,177 | €86,591 | +€18,414 | +27.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €10,000 | €10,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,577 | €57,991 | +€18,414 | +46.5% |
| Amounts payable | 17/49 | €225,086 | €215,639 | -€9,447 | -4.2% |
| Amounts payable after more than one year | 17 | €138,719 | €138,719 | = | 0.0% |
| Financial debts | 170/4 | €138,719 | €138,719 | = | 0.0% |
| Amounts payable within one year | 42/48 | €84,212 | €76,920 | -€7,292 | -8.7% |
| Current portion of amounts payable after more than one year | 42 | €17,234 | €4,436 | -€12,798 | -74.3% |
| Financial debts | 43 | €7,012 | €7,982 | +€969 | +13.8% |
| Credit institutions | 430/8 | €7,012 | €7,982 | +€969 | +13.8% |
| Trade debts | 44 | €735 | - | -€735 | |
| Suppliers | 440/4 | €735 | - | -€735 | |
| Taxes, remuneration and social security | 45 | €7,307 | €29,619 | +€22,313 | +305.4% |
| Taxes | 450/3 | €2,695 | €14,602 | +€11,907 | +441.9% |
| Remuneration and social security | 454/9 | €4,612 | €15,017 | +€10,405 | +225.6% |
| Other amounts payable | 47/48 | €51,924 | €34,883 | -€17,041 | -32.8% |
| Accrued charges and deferred income | 492/3 | €2,155 | - | -€2,155 | |
| Remuneration, social security and pensions | 62 | €17,519 | €17,434 | -€85 | -0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,951 | €9,632 | -€5,320 | -35.6% |
| Other operating charges | 640/8 | €149 | €1,624 | +€1,475 | +991.7% |
| Gross operating margin | 9900 | €107,764 | €52,442 | -€55,322 | -51.3% |
| Operating profit (loss) | 9901 | €75,146 | €23,753 | -€51,393 | -68.4% |
| Financial charges | 65/66B | €8,904 | €5,338 | -€3,565 | -40.0% |
| Recurring financial charges | 65 | €8,904 | €5,338 | -€3,565 | -40.0% |
| Profit (loss) for the period before taxes | 9903 | €66,242 | €18,414 | -€47,827 | -72.2% |
| Income taxes | 67/77 | €11,371 | - | -€11,371 | |
| Profit (loss) for the period | 9904 | €54,871 | €18,414 | -€36,456 | -66.4% |
| Profit (loss) for the period to be appropriated | 9905 | €54,871 | €18,414 | -€36,456 | -66.4% |
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 28 September 2026 via checked.be.