VIFLASE: 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.
VIFLASE
Largest movements
- Receivables within one year +€16,615
up €16,615 (+29.8%), from €55,785 to €72,400
of which Trade receivables: +€11,850
- Trade debts +€13,183
up €13,183 (+589%), from €2,240 to €15,423
- Tax, wage and social debts +€2,398
up €2,398 (+127%), from €1,884 to €4,282
- Profit (loss) carried forward +€1,123
up €1,123 (+2.7%), from €41,641 to €42,764
- Gross operating margin -€1,927
down €1,927 (-52.3%), from €3,687 to €1,760
- Financial income -€821
down €821 (-25.2%), from €3,265 to €2,444
- Taxes +€514
up €514 (+27.3%), from €1,884 to €2,398
- Other operating charges -€500
down €500 (-57.7%), from €866 to €366
- Financial charges +€123
up €123 (+63.9%), from €193 to €316
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 | €55,952 | €72,655 | +€16,704 | +29.9% |
| Current assets | 29/58 | €55,952 | €72,655 | +€16,704 | +29.9% |
| Amounts receivable within one year | 40/41 | €55,785 | €72,400 | +€16,615 | +29.8% |
| Trade receivables | 40 | €9,979 | €21,829 | +€11,850 | +119% |
| Other amounts receivable | 41 | €45,806 | €50,572 | +€4,766 | +10.4% |
| Cash at bank and in hand | 54/58 | €167 | €255 | +€88 | +53.1% |
| Total equity and liabilities | 10/49 | €55,952 | €72,655 | +€16,704 | +29.9% |
| Equity | 10/15 | €51,828 | €52,951 | +€1,123 | +2.2% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €10,186 | €10,186 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,186 | €10,186 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10,186 | €10,186 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,641 | €42,764 | +€1,123 | +2.7% |
| Amounts payable | 17/49 | €4,124 | €19,704 | +€15,580 | +378% |
| Amounts payable within one year | 42/48 | €4,124 | €19,704 | +€15,580 | +378% |
| Trade debts | 44 | €2,240 | €15,423 | +€13,183 | +589% |
| Suppliers | 440/4 | €2,240 | €15,423 | +€13,183 | +589% |
| Taxes, remuneration and social security | 45 | €1,884 | €4,282 | +€2,398 | +127% |
| Taxes | 450/3 | €1,884 | €4,282 | +€2,398 | +127% |
| Other operating charges | 640/8 | €866 | €366 | -€500 | -57.7% |
| Gross operating margin | 9900 | €3,687 | €1,760 | -€1,927 | -52.3% |
| Operating profit (loss) | 9901 | €2,821 | €1,393 | -€1,428 | -50.6% |
| Financial income | 75/76B | €3,265 | €2,444 | -€821 | -25.2% |
| Recurring financial income | 75 | €3,265 | €2,444 | -€821 | -25.2% |
| Financial charges | 65/66B | €193 | €316 | +€123 | +63.9% |
| Recurring financial charges | 65 | €193 | €316 | +€123 | +63.9% |
| Profit (loss) for the period before taxes | 9903 | €5,893 | €3,521 | -€2,372 | -40.3% |
| Income taxes | 67/77 | €1,884 | €2,398 | +€514 | +27.3% |
| Profit (loss) for the period | 9904 | €4,009 | €1,123 | -€2,886 | -72.0% |
| Profit (loss) for the period to be appropriated | 9905 | €4,009 | €1,123 | -€2,886 | -72.0% |
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 14 October 2026 via checked.be.