2 SOME: 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.
2 SOME
Largest movements
- Receivables within one year +€15,102
up €15,102 (+92.6%), from €16,317 to €31,419
of which Other amounts receivable: +€17,897
- Equity +€15,808
up €15,808 (+150.7%), from €10,490 to €26,298
of which Reserves: +€24,800
- Debts after one year -€1,274
no longer reported in 2021 (was €1,274)
- Debts within one year +€534
up €534 (+11.6%), from €4,587 to €5,121
of which Short-term financial debts: +€2,492
- Purchases and services +€12,052
new in 2021: €12,052
- Gross operating margin +€11,819
up €11,819 (+314.9%), from €3,753 to €15,572
- Financial income +€1,032
new in 2021: €1,032
- Financial charges +€781
new in 2021: €781
From the 2020 result to the 2021 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 2020 and 2021 balance sheets and the 2021 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2020 | 2021 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €16,352 | €31,420 | +€15,068 | +92.1% |
| Current assets | 29/58 | €16,352 | €31,420 | +€15,068 | +92.1% |
| Amounts receivable within one year | 40/41 | €16,317 | €31,419 | +€15,102 | +92.6% |
| Trade receivables | 40 | - | €13,522 | +€13,522 | |
| Other amounts receivable | 41 | - | €17,897 | +€17,897 | |
| Cash at bank and in hand | 54/58 | €35 | €1 | -€34 | -96.8% |
| Total equity and liabilities | 10/49 | €16,352 | €31,420 | +€15,068 | +92.1% |
| Equity | 10/15 | €10,490 | €26,298 | +€15,808 | +150.7% |
| Reserves | 13 | - | €24,800 | +€24,800 | |
| Profit (loss) carried forward | 14 | €1,490 | €1,498 | +€8 | +0.5% |
| Amounts payable | 17/49 | €5,861 | €5,121 | -€740 | -12.6% |
| Amounts payable after more than one year | 17 | €1,274 | - | -€1,274 | |
| Amounts payable within one year | 42/48 | €4,587 | €5,121 | +€534 | +11.6% |
| Current portion of amounts payable after more than one year | 42 | - | €1,274 | +€1,274 | |
| Financial debts | 43 | - | €2,492 | +€2,492 | |
| Credit institutions | 430/8 | - | €2,492 | +€2,492 | |
| Trade debts | 44 | €847 | €1,356 | +€509 | +60.1% |
| Suppliers | 440/4 | - | €1,356 | +€1,356 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €12,052 | +€12,052 | |
| Other operating charges | 640/8 | - | €15 | +€15 | |
| Gross operating margin | 9900 | €3,753 | €15,572 | +€11,819 | +314.9% |
| Operating profit (loss) | 9901 | €3,021 | €15,556 | +€12,535 | +414.9% |
| Financial income | 75/76B | - | €1,032 | +€1,032 | |
| Recurring financial income | 75 | €1,530 | €1,032 | -€498 | -32.5% |
| Financial charges | 65/66B | - | €781 | +€781 | |
| Recurring financial charges | 65 | €1,161 | €781 | -€381 | -32.8% |
| Profit (loss) for the period before taxes | 9903 | €2,923 | €15,808 | +€12,885 | +440.7% |
| Profit (loss) for the period | 9904 | €2,923 | €15,808 | +€12,885 | +440.7% |
| Profit (loss) for the period to be appropriated | 9905 | €2,923 | €15,808 | +€12,885 | +440.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2020 and 31 December 2021. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.