1FORMATICIEN.BE: 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.
1FORMATICIEN.BE
Largest movements
- Cash -€10,423
down €10,423 (-81.4%), from €12,807 to €2,384
mainly Other debts (-€13,400) and Tax, wage and social debts (-€2,750)
- Receivables within one year -€3,021
down €3,021 (-5.7%), from €52,637 to €49,616
of which Trade receivables: -€3,774
- Other debts -€13,400
down €13,400 (-40.4%), from €33,148 to €19,748
- Tax, wage and social debts -€2,750
down €2,750 (-57.9%), from €4,750 to €2,000
of which Taxes: -€2,750
- Profit (loss) carried forward +€1,577
up €1,577 (+10.4%), from €15,229 to €16,806
- Trade debts +€813
up €813 (+16.8%), from €4,850 to €5,663
- Turnover -€11,500
down €11,500 (-10.9%), from €105,377 to €93,877
- Purchases and services -€9,692
down €9,692 (-9.7%), from €99,610 to €89,918
- Gross operating margin -€1,807
down €1,807 (-31.3%), from €5,767 to €3,960
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €72,637 | €58,477 | -€14,160 | -19.5% |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €72,637 | €58,477 | -€14,160 | -19.5% |
| Stocks and contracts in progress | 3 | €7,193 | €6,477 | -€715 | -9.9% |
| Stocks | 30/36 | €7,193 | €6,477 | -€715 | -9.9% |
| Amounts receivable within one year | 40/41 | €52,637 | €49,616 | -€3,021 | -5.7% |
| Trade receivables | 40 | €50,084 | €46,310 | -€3,774 | -7.5% |
| Other amounts receivable | 41 | €2,553 | €3,305 | +€752 | +29.5% |
| Cash at bank and in hand | 54/58 | €12,807 | €2,384 | -€10,423 | -81.4% |
| Total equity and liabilities | 10/49 | €72,637 | €58,477 | -€14,160 | -19.5% |
| Equity | 10/15 | €29,489 | €31,066 | +€1,577 | +5.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 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 | €15,229 | €16,806 | +€1,577 | +10.4% |
| Amounts payable | 17/49 | €43,148 | €27,411 | -€15,737 | -36.5% |
| Amounts payable within one year | 42/48 | €42,748 | €27,411 | -€15,337 | -35.9% |
| Trade debts | 44 | €4,850 | €5,663 | +€813 | +16.8% |
| Suppliers | 440/4 | €4,850 | €5,663 | +€813 | +16.8% |
| Taxes, remuneration and social security | 45 | €4,750 | €2,000 | -€2,750 | -57.9% |
| Taxes | 450/3 | €4,750 | €2,000 | -€2,750 | -57.9% |
| Remuneration and social security | 454/9 | - | €0 | = | |
| Other amounts payable | 47/48 | €33,148 | €19,748 | -€13,400 | -40.4% |
| Accrued charges and deferred income | 492/3 | €400 | €0 | -€400 | -100% |
| Turnover | 70 | €105,377 | €93,877 | -€11,500 | -10.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €99,610 | €89,918 | -€9,692 | -9.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €485 | - | -€485 | |
| Other operating charges | 640/8 | €1,488 | €1,431 | -€57 | -3.8% |
| Gross operating margin | 9900 | €5,767 | €3,960 | -€1,807 | -31.3% |
| Operating profit (loss) | 9901 | €3,794 | €2,529 | -€1,266 | -33.4% |
| Financial income | 75/76B | €15 | - | -€15 | |
| Recurring financial income | 75 | €15 | - | -€15 | |
| Financial charges | 65/66B | €120 | €150 | +€30 | +24.7% |
| Recurring financial charges | 65 | €120 | €150 | +€30 | +24.7% |
| Profit (loss) for the period before taxes | 9903 | €3,689 | €2,379 | -€1,310 | -35.5% |
| Income taxes | 67/77 | €1,287 | €802 | -€485 | -37.7% |
| Profit (loss) for the period | 9904 | €2,403 | €1,577 | -€826 | -34.4% |
| Profit (loss) for the period to be appropriated | 9905 | €2,403 | €1,577 | -€826 | -34.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2021 and 30 September 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.