SAVIVA: 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.
SAVIVA
Largest movements
- Receivables within one year +€29,423
up €29,423 (+18.6%), from €157,782 to €187,205
of which Trade receivables: +€29,661
- Tangible fixed assets +€12,416
up €12,416 (+59.4%), from €20,908 to €33,324
- Cash +€6,047
up €6,047 (+18375.1%), from €33 to €6,080
mainly Net result for the year (+€22,905) and Tax, wage and social debts (+€14,737)
- Profit (loss) carried forward +€22,905
up €22,905 (+14.4%), from €159,145 to €182,050
- Tax, wage and social debts +€14,737
up €14,737 (+192.4%), from €7,660 to €22,397
- Trade debts +€12,682
up €12,682 (+836.2%), from €1,517 to €14,199
- Current portion of long-term debt -€2,438
no longer reported in 2023 (was €2,438)
- Gross operating margin +€18,652
up €18,652 (+67.7%), from €27,555 to €46,207
- Depreciation +€7,035
up €7,035 (+165.9%), from €4,239 to €11,274
- Taxes +€5,509
up €5,509 (+93.5%), from €5,895 to €11,403
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 | €178,820 | €226,706 | +€47,886 | +26.8% |
| Fixed assets | 21/28 | €21,006 | €33,422 | +€12,416 | +59.1% |
| Tangible fixed assets | 22/27 | €20,908 | €33,324 | +€12,416 | +59.4% |
| Furniture and vehicles | 24 | €20,908 | €33,324 | +€12,416 | +59.4% |
| Financial fixed assets | 28 | €97 | €97 | = | 0.0% |
| Current assets | 29/58 | €157,815 | €193,285 | +€35,470 | +22.5% |
| Amounts receivable within one year | 40/41 | €157,782 | €187,205 | +€29,423 | +18.6% |
| Trade receivables | 40 | €14,202 | €43,863 | +€29,661 | +208.9% |
| Other amounts receivable | 41 | €143,580 | €143,342 | -€238 | -0.2% |
| Cash at bank and in hand | 54/58 | €33 | €6,080 | +€6,047 | +18375.1% |
| Total equity and liabilities | 10/49 | €178,820 | €226,706 | +€47,886 | +26.8% |
| Equity | 10/15 | €167,205 | €190,110 | +€22,905 | +13.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €159,145 | €182,050 | +€22,905 | +14.4% |
| Amounts payable | 17/49 | €11,616 | €36,596 | +€24,981 | +215.1% |
| Amounts payable within one year | 42/48 | €11,616 | €36,596 | +€24,981 | +215.1% |
| Current portion of amounts payable after more than one year | 42 | €2,438 | - | -€2,438 | |
| Trade debts | 44 | €1,517 | €14,199 | +€12,682 | +836.2% |
| Suppliers | 440/4 | €1,517 | €14,199 | +€12,682 | +836.2% |
| Taxes, remuneration and social security | 45 | €7,660 | €22,397 | +€14,737 | +192.4% |
| Taxes | 450/3 | €7,660 | €22,397 | +€14,737 | +192.4% |
| Non-recurring operating income | 76A | - | €2,321 | +€2,321 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,239 | €11,274 | +€7,035 | +165.9% |
| Non-recurring operating charges | 66A | €8,768 | - | -€8,768 | |
| Gross operating margin | 9900 | €27,555 | €46,207 | +€18,652 | +67.7% |
| Operating profit (loss) | 9901 | €14,548 | €34,934 | +€20,386 | +140.1% |
| Financial charges | 65/66B | €571 | €625 | +€54 | +9.5% |
| Recurring financial charges | 65 | €571 | €625 | +€54 | +9.5% |
| Profit (loss) for the period before taxes | 9903 | €13,977 | €34,309 | +€20,331 | +145.5% |
| Income taxes | 67/77 | €5,895 | €11,403 | +€5,509 | +93.5% |
| Profit (loss) for the period | 9904 | €8,083 | €22,905 | +€14,823 | +183.4% |
| Profit (loss) for the period to be appropriated | 9905 | €8,083 | €22,905 | +€14,823 | +183.4% |
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 11 October 2026 via checked.be.