1974 B.V.: 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.
1974 B.V.
Largest movements
- Financial fixed assets -€2.5m
down €2.5m (-67.6%), from €3.7m to €1.2m
- Current assets +€2.5m
up €2.5m (+67.2%), from €3.7m to €6.2m
of which Cash: +€2.0m
- Equity -€1.7m
down €1.7m (-23.2%), from €7.3m to €5.6m
of which Profit (loss) carried forward: -€1.7m
- Debts within one year +€1.7m
up €1.7m (+1,761%), from €95,330 to €1.8m
of which Other debts: +€1.8m
- Financial income +€95,779
new in 2020: €95,779
- Gross operating margin -€40,342
down €40,342 (-169%), from -€23,828 to -€64,170
- Financial charges +€20,752
new in 2020: €20,752
- Taxes -€2,250
down €2,250 (-45.9%), from €4,900 to €2,650
- Other operating charges +€968
new in 2020: €968
From the 2019 result to the 2020 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2019 | 2020 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,398,782 | €7,385,382 | -€13,400 | -0.2% |
| Fixed assets | 21/28 | €3,699,033 | €1,200,000 | -€2.5m | -67.6% |
| Financial fixed assets | 28 | €3,699,033 | €1,200,000 | -€2.5m | -67.6% |
| Current assets | 29/58 | €3,699,749 | €6,185,382 | +€2.5m | +67.2% |
| Amounts receivable after more than one year | 29 | - | €1,125,759 | +€1.1m | |
| Other amounts receivable | 291 | - | €1,125,759 | +€1.1m | |
| Amounts receivable within one year | 40/41 | €744,252 | €1,452,024 | +€707,772 | +95.1% |
| Other amounts receivable | 41 | - | €1,452,024 | +€1.5m | |
| Cash at bank and in hand | 54/58 | €1,634,206 | €3,602,462 | +€2.0m | +120% |
| Deferred charges and accrued income | 490/1 | - | €5,137 | +€5,137 | |
| Total equity and liabilities | 10/49 | €7,398,782 | €7,385,382 | -€13,400 | -0.2% |
| Equity | 10/15 | €7,303,452 | €5,611,660 | -€1.7m | -23.2% |
| Contributions | 10/11 | €36,000 | €6,120,409 | +€6.1m | +16,901% |
| Reserves | 13 | €1,183,043 | €1,183,043 | -€0 | 0.0% |
| Non-distributable reserves | 130/1 | - | €3,600 | +€3,600 | |
| Reserves not available under the articles | 1311 | - | €3,600 | +€3,600 | |
| Distributable reserves | 133 | - | €1,179,443 | +€1.2m | |
| Profit (loss) carried forward | 14 | €0 | -€1,691,792 | -€1.7m | |
| Amounts payable | 17/49 | €95,330 | €1,773,721 | +€1.7m | +1,761% |
| Amounts payable within one year | 42/48 | €95,330 | €1,773,721 | +€1.7m | +1,761% |
| Trade debts | 44 | €228 | €1,412 | +€1,184 | +518% |
| Suppliers | 440/4 | - | €1,412 | +€1,412 | |
| Taxes, remuneration and social security | 45 | - | €7,550 | +€7,550 | |
| Taxes | 450/3 | - | €7,550 | +€7,550 | |
| Other amounts payable | 47/48 | - | €1,764,759 | +€1.8m | |
| Other operating charges | 640/8 | - | €968 | +€968 | |
| Non-recurring operating charges | 66A | - | €1,699,031 | +€1.7m | |
| Gross operating margin | 9900 | -€23,828 | -€64,170 | -€40,342 | -169% |
| Operating profit (loss) | 9901 | -€24,794 | -€1,764,169 | -€1.7m | -7,015% |
| Financial income | 75/76B | - | €95,779 | +€95,779 | |
| Recurring financial income | 75 | €85,876 | €95,779 | +€9,903 | +11.5% |
| Financial charges | 65/66B | - | €20,752 | +€20,752 | |
| Recurring financial charges | 65 | €12,464 | €20,752 | +€8,288 | +66.5% |
| Profit (loss) for the period before taxes | 9903 | €48,618 | -€1,689,142 | -€1.7m | |
| Income taxes | 67/77 | €4,900 | €2,650 | -€2,250 | -45.9% |
| Profit (loss) for the period | 9904 | €43,718 | -€1,691,792 | -€1.7m | |
| Profit (loss) for the period to be appropriated | 9905 | €43,718 | -€1,691,792 | -€1.7m |
Source: filed annual accounts (NBB), financial years ended 31 December 2019 and 6 November 2020. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.