TOERMALIJN: 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.
TOERMALIJN
Largest movements
- Tangible fixed assets +€226,403
new in 2023: €226,403
- Debts after one year +€230,000
new in 2023: €230,000
- Profit (loss) carried forward -€3,597
down €3,597 (-13.8%), from -€26,090 to -€29,687
- Depreciation +€3,597
new in 2023: €3,597
- Gross operating margin +€1,172
no longer reported in 2023 (was -€1,172)
- Financial charges -€129
no longer reported in 2023 (was €129)
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 | €2,547 | €228,950 | +€226,403 | +8889.9% |
| Fixed assets | 21/28 | - | €226,403 | +€226,403 | |
| Tangible fixed assets | 22/27 | - | €226,403 | +€226,403 | |
| Plant, machinery and equipment | 23 | - | €88,150 | +€88,150 | |
| Furniture and vehicles | 24 | - | €83,253 | +€83,253 | |
| Other tangible fixed assets | 26 | - | €55,000 | +€55,000 | |
| Current assets | 29/58 | €2,547 | €2,547 | +€0 | 0.0% |
| Cash at bank and in hand | 54/58 | €2,547 | €2,547 | +€0 | 0.0% |
| Total equity and liabilities | 10/49 | €2,547 | €228,950 | +€226,403 | +8889.9% |
| Equity | 10/15 | -€6,090 | -€9,687 | -€3,597 | -59.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,090 | -€29,687 | -€3,597 | -13.8% |
| Amounts payable | 17/49 | €8,637 | €238,637 | +€230,000 | +2663.1% |
| Amounts payable after more than one year | 17 | - | €230,000 | +€230,000 | |
| Financial debts | 170/4 | - | €230,000 | +€230,000 | |
| Amounts payable within one year | 42/48 | €8,637 | €8,637 | +€0 | 0.0% |
| Other amounts payable | 47/48 | €8,637 | €8,637 | +€0 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €3,597 | +€3,597 | |
| Gross operating margin | 9900 | -€1,172 | - | +€1,172 | |
| Operating profit (loss) | 9901 | -€1,172 | -€3,597 | -€2,425 | -206.9% |
| Financial charges | 65/66B | €129 | - | -€129 | |
| Recurring financial charges | 65 | €129 | - | -€129 | |
| Profit (loss) for the period before taxes | 9903 | -€1,301 | -€3,597 | -€2,296 | -176.4% |
| Profit (loss) for the period | 9904 | -€1,301 | -€3,597 | -€2,296 | -176.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,301 | -€3,597 | -€2,296 | -176.4% |
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 10 October 2026 via checked.be.