200 IQ: 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.
200 IQ
Largest movements
- Cash -€5,277
down €5,277 (-80.2%), from €6,582 to €1,305
mainly Net result for the year (-€4,796) and Investment in fixed assets (net) (-€1,749)
- Receivables within one year +€797
up €797 (+138.7%), from €575 to €1,372
of which Other amounts receivable: +€1,193
- Tangible fixed assets +€516
up €516 (+25.3%), from €2,039 to €2,555
- Formation expenses -€283
down €283 (-50.0%), from €566 to €283
- Equity -€4,796
down €4,796 (-52.1%), from €9,211 to €4,415
of which Profit (loss) carried forward: -€4,796
- Trade debts +€550
up €550 (+100.0%), from €550 to €1,100
- Gross operating margin -€9,472
down €9,472, from €6,616 to -€2,856
- Depreciation +€840
up €840 (+124.5%), from €675 to €1,515
- Other operating charges +€402
new in 2022: €402
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.
Cash bridge derived
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 | €9,761 | €5,515 | -€4,246 | -43.5% |
| Formation expenses | 20 | €566 | €283 | -€283 | -50.0% |
| Fixed assets | 21/28 | €2,039 | €2,555 | +€516 | +25.3% |
| Tangible fixed assets | 22/27 | €2,039 | €2,555 | +€516 | +25.3% |
| Furniture and vehicles | 24 | - | €2,555 | +€2,555 | |
| Current assets | 29/58 | €7,156 | €2,677 | -€4,480 | -62.6% |
| Amounts receivable within one year | 40/41 | €575 | €1,372 | +€797 | +138.7% |
| Trade receivables | 40 | - | €179 | +€179 | |
| Other amounts receivable | 41 | - | €1,193 | +€1,193 | |
| Cash at bank and in hand | 54/58 | €6,582 | €1,305 | -€5,277 | -80.2% |
| Total equity and liabilities | 10/49 | €9,761 | €5,515 | -€4,246 | -43.5% |
| Equity | 10/15 | €9,211 | €4,415 | -€4,796 | -52.1% |
| Contributions | 10/11 | - | €6,200 | +€6,200 | |
| Reserves | 13 | €433 | €433 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €433 | +€433 | |
| Reserves not available under the articles | 1311 | - | €433 | +€433 | |
| Profit (loss) carried forward | 14 | €2,578 | -€2,218 | -€4,796 | |
| Amounts payable | 17/49 | €550 | €1,100 | +€550 | +100.0% |
| Amounts payable within one year | 42/48 | €550 | €1,100 | +€550 | +100.0% |
| Trade debts | 44 | €550 | €1,100 | +€550 | +100.0% |
| Suppliers | 440/4 | - | €1,100 | +€1,100 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €675 | €1,515 | +€840 | +124.5% |
| Other operating charges | 640/8 | - | €402 | +€402 | |
| Gross operating margin | 9900 | €6,616 | -€2,856 | -€9,472 | |
| Operating profit (loss) | 9901 | €5,401 | -€4,774 | -€10,175 | |
| Recurring financial income | 75 | €139 | - | -€139 | |
| Financial charges | 65/66B | - | €22 | +€22 | |
| Recurring financial charges | 65 | €62 | €22 | -€40 | -64.3% |
| Profit (loss) for the period before taxes | 9903 | €5,478 | -€4,796 | -€10,275 | |
| Profit (loss) for the period | 9904 | €5,478 | -€4,796 | -€10,275 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,478 | -€4,796 | -€10,275 |
Source: filed annual accounts (NBB), financial years ended 31 March 2021 and 31 March 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.