P.M.B.: 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.
P.M.B.
Largest movements
- Cash -€2,029
no longer reported in 2023 (was €2,029)
mainly Other debts (-€1,055) and Deferred charges and accrued income (-€743)
- Deferred charges and accrued income +€743
new in 2023: €743
- Other debts -€1,055
down €1,055 (-92.1%), from €1,145 to €90
- Profit (loss) carried forward -€231
down €231 (-0.5%), from -€49,488 to -€49,719
- Purchases and services +€1,964
up €1,964 (+150.4%), from €1,306 to €3,270
- Turnover +€1,220
up €1,220 (+50.7%), from €2,405 to €3,625
- Gross operating margin -€744
down €744 (-67.7%), from €1,099 to €355
- Taxes +€205
new in 2023: €205
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 | €16,647 | €15,361 | -€1,286 | -7.7% |
| Fixed assets | 21/28 | €11,038 | €11,038 | = | 0.0% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Financial fixed assets | 28 | €11,038 | €11,038 | = | 0.0% |
| Current assets | 29/58 | €5,609 | €4,323 | -€1,286 | -22.9% |
| Stocks and contracts in progress | 3 | €3,580 | €3,580 | = | 0.0% |
| Stocks | 30/36 | €1,145 | €1,145 | = | 0.0% |
| Contracts in progress | 37 | €2,435 | €2,435 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €2,029 | - | -€2,029 | |
| Deferred charges and accrued income | 490/1 | - | €743 | +€743 | |
| Total equity and liabilities | 10/49 | €16,647 | €15,361 | -€1,286 | -7.7% |
| Equity | 10/15 | €15,502 | €15,271 | -€231 | -1.5% |
| Contributions | 10/11 | €62,469 | €62,469 | = | 0.0% |
| Capital | 10 | €62,469 | €62,469 | = | 0.0% |
| Issued capital | 100 | €62,469 | €62,469 | = | 0.0% |
| Reserves | 13 | €2,521 | €2,521 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,521 | €2,521 | = | 0.0% |
| Legal reserve | 130 | €2,521 | €2,521 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€49,488 | -€49,719 | -€231 | -0.5% |
| Amounts payable | 17/49 | €1,145 | €90 | -€1,055 | -92.1% |
| Amounts payable within one year | 42/48 | €1,145 | €90 | -€1,055 | -92.1% |
| Other amounts payable | 47/48 | €1,145 | €90 | -€1,055 | -92.1% |
| Turnover | 70 | €2,405 | €3,625 | +€1,220 | +50.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,306 | €3,270 | +€1,964 | +150.4% |
| Other operating charges | 640/8 | €347 | €348 | +€1 | +0.3% |
| Gross operating margin | 9900 | €1,099 | €355 | -€744 | -67.7% |
| Operating profit (loss) | 9901 | €752 | €7 | -€745 | -99.1% |
| Financial charges | 65/66B | €33 | €33 | = | 0.0% |
| Recurring financial charges | 65 | €33 | €33 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €719 | -€26 | -€745 | |
| Income taxes | 67/77 | - | €205 | +€205 | |
| Profit (loss) for the period | 9904 | €719 | -€231 | -€950 | |
| Profit (loss) for the period to be appropriated | 9905 | €719 | -€231 | -€950 |
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 10 October 2026 via checked.be.