STEELIVIA: 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.
STEELIVIA
Largest movements
- Cash +€5,465
up €5,465 (+42.1%), from €12,972 to €18,437
mainly Net result for the year (+€6,545) and Tax, wage and social debts (+€2,434)
- Tangible fixed assets +€912
up €912 (+31.4%), from €2,902 to €3,815
of which Plant, machinery and equipment: +€1,708
- Reserves +€6,545
up €6,545 (+44.5%), from €14,693 to €21,237
of which Distributable reserves: +€6,545
- Trade debts -€2,601
down €2,601 (-41.5%), from €6,265 to €3,664
- Tax, wage and social debts +€2,434
up €2,434 (+111%), from €2,189 to €4,623
of which Taxes: +€2,829
- Financial income -€911
down €911 (-100.0%), from €911 to €0
- Other operating charges -€791
down €791 (-36.5%), from €2,170 to €1,379
- Depreciation +€745
up €745 (+48.3%), from €1,542 to €2,288
- Gross operating margin +€589
up €589 (+6.1%), from €9,675 to €10,264
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.
Derived cash bridge
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 | €20,905 | €27,283 | +€6,377 | +30.5% |
| Fixed assets | 21/28 | €3,717 | €4,630 | +€912 | +24.5% |
| Tangible fixed assets | 22/27 | €2,902 | €3,815 | +€912 | +31.4% |
| Plant, machinery and equipment | 23 | €1,312 | €3,020 | +€1,708 | +130% |
| Other tangible fixed assets | 26 | €1,590 | €795 | -€795 | -50.0% |
| Financial fixed assets | 28 | €815 | €815 | = | 0.0% |
| Current assets | 29/58 | €17,188 | €22,653 | +€5,465 | +31.8% |
| Stocks and contracts in progress | 3 | €3,950 | €3,950 | = | 0.0% |
| Stocks | 30/36 | €3,950 | €3,950 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €266 | €266 | = | 0.0% |
| Other amounts receivable | 41 | €266 | €266 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €12,972 | €18,437 | +€5,465 | +42.1% |
| Total equity and liabilities | 10/49 | €20,905 | €27,283 | +€6,377 | +30.5% |
| Equity | 10/15 | €12,333 | €18,878 | +€6,545 | +53.1% |
| Contributions | 10/11 | €6,300 | €6,300 | = | 0.0% |
| Reserves | 13 | €14,693 | €21,237 | +€6,545 | +44.5% |
| Non-distributable reserves | 130/1 | €1,575 | €1,575 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,575 | €1,575 | = | 0.0% |
| Distributable reserves | 133 | €13,118 | €19,662 | +€6,545 | +49.9% |
| Profit (loss) carried forward | 14 | -€8,660 | -€8,660 | = | 0.0% |
| Amounts payable | 17/49 | €8,572 | €8,405 | -€167 | -1.9% |
| Amounts payable within one year | 42/48 | €8,572 | €8,405 | -€167 | -1.9% |
| Trade debts | 44 | €6,265 | €3,664 | -€2,601 | -41.5% |
| Suppliers | 440/4 | €6,265 | €3,664 | -€2,601 | -41.5% |
| Taxes, remuneration and social security | 45 | €2,189 | €4,623 | +€2,434 | +111% |
| Taxes | 450/3 | €1,445 | €4,274 | +€2,829 | +196% |
| Remuneration and social security | 454/9 | €744 | €349 | -€395 | -53.1% |
| Other amounts payable | 47/48 | €119 | €119 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,542 | €2,288 | +€745 | +48.3% |
| Other operating charges | 640/8 | €2,170 | €1,379 | -€791 | -36.5% |
| Gross operating margin | 9900 | €9,675 | €10,264 | +€589 | +6.1% |
| Operating profit (loss) | 9901 | €5,963 | €6,598 | +€634 | +10.6% |
| Financial income | 75/76B | €911 | €0 | -€911 | -100.0% |
| Recurring financial income | 75 | €911 | €0 | -€911 | -100.0% |
| Financial charges | 65/66B | €45 | €53 | +€8 | +18.6% |
| Recurring financial charges | 65 | €45 | €53 | +€8 | +18.6% |
| Profit (loss) for the period before taxes | 9903 | €6,830 | €6,545 | -€285 | -4.2% |
| Profit (loss) for the period | 9904 | €6,830 | €6,545 | -€285 | -4.2% |
| Profit (loss) for the period to be appropriated | 9905 | €6,830 | €6,545 | -€285 | -4.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2022 and 30 June 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.