NOZ CONCEPT: 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.
NOZ CONCEPT
Largest movements
- Receivables within one year -€8,215
down €8,215 (-37.4%), from €21,982 to €13,766
of which Trade receivables: -€9,215
- Cash -€2,599
down €2,599 (-43.3%), from €5,999 to €3,400
mainly Other debts (-€12,169) and Trade debts (-€9,386)
- Stocks and contracts +€554
up €554 (+24.1%), from €2,297 to €2,851
- Other debts -€12,169
down €12,169 (-51.2%), from €23,745 to €11,576
- Trade debts -€9,386
down €9,386 (-27.5%), from €34,190 to €24,804
- Tax, wage and social debts +€8,819
up €8,819 (+108.8%), from €8,105 to €16,925
of which Remuneration and social security: +€7,204
- Profit (loss) carried forward +€2,340
up €2,340 (+5.6%), from -€41,976 to -€39,636
- Gross operating margin +€34,371
up €34,371 (+191.9%), from €17,911 to €52,282
- Staff costs +€12,547
up €12,547 (+37.0%), from €33,910 to €46,458
- Other operating charges -€1,938
down €1,938 (-79.1%), from €2,449 to €511
- Depreciation +€651
up €651 (+101.2%), from €644 to €1,296
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 | €44,165 | €33,769 | -€10,396 | -23.5% |
| Fixed assets | 21/28 | €13,887 | €13,752 | -€135 | -1.0% |
| Tangible fixed assets | 22/27 | €2,987 | €2,852 | -€135 | -4.5% |
| Plant, machinery and equipment | 23 | €1,036 | €1,459 | +€423 | +40.8% |
| Furniture and vehicles | 24 | €1,952 | €1,394 | -€558 | -28.6% |
| Financial fixed assets | 28 | €10,900 | €10,900 | = | 0.0% |
| Current assets | 29/58 | €30,278 | €20,017 | -€10,261 | -33.9% |
| Stocks and contracts in progress | 3 | €2,297 | €2,851 | +€554 | +24.1% |
| Stocks | 30/36 | €2,297 | €2,851 | +€554 | +24.1% |
| Amounts receivable within one year | 40/41 | €21,982 | €13,766 | -€8,215 | -37.4% |
| Trade receivables | 40 | €21,982 | €12,766 | -€9,215 | -41.9% |
| Other amounts receivable | 41 | - | €1,000 | +€1,000 | |
| Cash at bank and in hand | 54/58 | €5,999 | €3,400 | -€2,599 | -43.3% |
| Total equity and liabilities | 10/49 | €44,165 | €33,769 | -€10,396 | -23.5% |
| Equity | 10/15 | -€23,376 | -€21,036 | +€2,340 | +10.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€41,976 | -€39,636 | +€2,340 | +5.6% |
| Amounts payable | 17/49 | €67,541 | €54,805 | -€12,736 | -18.9% |
| Amounts payable within one year | 42/48 | €66,041 | €53,305 | -€12,736 | -19.3% |
| Trade debts | 44 | €34,190 | €24,804 | -€9,386 | -27.5% |
| Suppliers | 440/4 | €34,190 | €24,804 | -€9,386 | -27.5% |
| Taxes, remuneration and social security | 45 | €8,105 | €16,925 | +€8,819 | +108.8% |
| Taxes | 450/3 | €7,617 | €9,232 | +€1,615 | +21.2% |
| Remuneration and social security | 454/9 | €488 | €7,693 | +€7,204 | +1475.3% |
| Other amounts payable | 47/48 | €23,745 | €11,576 | -€12,169 | -51.2% |
| Accrued charges and deferred income | 492/3 | €1,500 | €1,500 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €33,910 | €46,458 | +€12,547 | +37.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €644 | €1,296 | +€651 | +101.2% |
| Other operating charges | 640/8 | €2,449 | €511 | -€1,938 | -79.1% |
| Non-recurring operating charges | 66A | €1,344 | €1,270 | -€74 | -5.5% |
| Gross operating margin | 9900 | €17,911 | €52,282 | +€34,371 | +191.9% |
| Operating profit (loss) | 9901 | -€20,437 | €2,747 | +€23,184 | |
| Financial charges | 65/66B | €395 | €407 | +€12 | +3.1% |
| Recurring financial charges | 65 | €395 | €407 | +€12 | +3.1% |
| Profit (loss) for the period before taxes | 9903 | -€20,832 | €2,340 | +€23,172 | |
| Income taxes | 67/77 | €273 | - | -€273 | |
| Profit (loss) for the period | 9904 | -€21,106 | €2,340 | +€23,446 | |
| Profit (loss) for the period to be appropriated | 9905 | -€21,106 | €2,340 | +€23,446 |
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 6 October 2026 via checked.be.