O-GAMI: 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.
O-GAMI
Largest movements
- Tangible fixed assets +€3,498
up €3,498 (+111.6%), from €3,136 to €6,634
- Receivables within one year +€853
up €853 (+30.9%), from €2,760 to €3,613
of which Other amounts receivable: +€1,613
- Cash -€313
down €313 (-36.1%), from €868 to €555
mainly Investment in fixed assets (net) (-€5,597) and Receivables within one year (-€853)
- Financial fixed assets +€117
new in 2023: €117
- Reserves +€3,931
up €3,931 (+166.4%), from €2,362 to €6,293
- Tax, wage and social debts +€1,324
up €1,324 (+80.8%), from €1,639 to €2,963
- Trade debts -€626
down €626 (-72.6%), from €862 to €236
- Other debts -€400
no longer reported in 2023 (was €400)
- Gross operating margin +€4,930
up €4,930 (+162.6%), from €3,032 to €7,962
- Depreciation +€1,903
up €1,903 (+2400.3%), from €79 to €1,982
- Other operating charges +€732
new in 2023: €732
- Taxes +€602
up €602 (+101.9%), from €591 to €1,192
- Financial charges +€126
new in 2023: €126
of which Non-recurring financial charges: +€89
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 | €6,763 | €10,992 | +€4,229 | +62.5% |
| Fixed assets | 21/28 | €3,136 | €6,751 | +€3,615 | +115.3% |
| Tangible fixed assets | 22/27 | €3,136 | €6,634 | +€3,498 | +111.6% |
| Furniture and vehicles | 24 | €3,136 | €6,634 | +€3,498 | +111.6% |
| Financial fixed assets | 28 | - | €117 | +€117 | |
| Current assets | 29/58 | €3,628 | €4,241 | +€614 | +16.9% |
| Amounts receivable within one year | 40/41 | €2,760 | €3,613 | +€853 | +30.9% |
| Trade receivables | 40 | €2,760 | €2,000 | -€760 | -27.5% |
| Other amounts receivable | 41 | - | €1,613 | +€1,613 | |
| Cash at bank and in hand | 54/58 | €868 | €555 | -€313 | -36.1% |
| Deferred charges and accrued income | 490/1 | - | €73 | +€73 | |
| Total equity and liabilities | 10/49 | €6,763 | €10,992 | +€4,229 | +62.5% |
| Equity | 10/15 | €3,862 | €7,793 | +€3,931 | +101.8% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €2,362 | €6,293 | +€3,931 | +166.4% |
| Distributable reserves | 133 | €2,362 | €6,293 | +€3,931 | +166.4% |
| Amounts payable | 17/49 | €2,901 | €3,200 | +€298 | +10.3% |
| Amounts payable within one year | 42/48 | €2,901 | €3,200 | +€298 | +10.3% |
| Trade debts | 44 | €862 | €236 | -€626 | -72.6% |
| Suppliers | 440/4 | €862 | €236 | -€626 | -72.6% |
| Taxes, remuneration and social security | 45 | €1,639 | €2,963 | +€1,324 | +80.8% |
| Taxes | 450/3 | €1,639 | €2,963 | +€1,324 | +80.8% |
| Other amounts payable | 47/48 | €400 | - | -€400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €79 | €1,982 | +€1,903 | +2400.3% |
| Other operating charges | 640/8 | - | €732 | +€732 | |
| Gross operating margin | 9900 | €3,032 | €7,962 | +€4,930 | +162.6% |
| Operating profit (loss) | 9901 | €2,953 | €5,248 | +€2,296 | +77.8% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | - | €126 | +€126 | |
| Recurring financial charges | 65 | - | €37 | +€37 | |
| Non-recurring financial charges | 66B | - | €89 | +€89 | |
| Profit (loss) for the period before taxes | 9903 | €2,953 | €5,123 | +€2,170 | +73.5% |
| Income taxes | 67/77 | €591 | €1,192 | +€602 | +101.9% |
| Profit (loss) for the period | 9904 | €2,362 | €3,931 | +€1,568 | +66.4% |
| Profit (loss) for the period to be appropriated | 9905 | €2,362 | €3,931 | +€1,568 | +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 3 October 2026 via checked.be.