A&B Partners: 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.
A&B Partners
Largest movements
- Tangible fixed assets -€1,746
down €1,746 (-88.7%), from €1,968 to €222
of which Furniture and vehicles: -€1,601
- Receivables within one year -€539
down €539 (-14.0%), from €3,862 to €3,323
- Profit (loss) carried forward -€3,090
down €3,090 (-5.2%), from -€59,195 to -€62,285
- Short-term financial debts +€838
new in 2022: €838
- Tax, wage and social debts -€585
down €585 (-44.4%), from €1,317 to €732
- Other debts +€383
up €383 (+0.9%), from €42,695 to €43,078
- Trade debts +€146
new in 2022: €146
- Gross operating margin -€5,200
down €5,200 (-82.5%), from €6,305 to €1,105
- Financial charges +€260
up €260 (+74.1%), from €351 to €611
- Staff costs +€93
up €93 (+404%), from €23 to €116
- Taxes -€92
down €92 (-25.2%), from €365 to €273
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 | €6,618 | €4,310 | -€2,308 | -34.9% |
| Fixed assets | 21/28 | €2,688 | €942 | -€1,746 | -65.0% |
| Tangible fixed assets | 22/27 | €1,968 | €222 | -€1,746 | -88.7% |
| Plant, machinery and equipment | 23 | €367 | €222 | -€145 | -39.5% |
| Furniture and vehicles | 24 | €1,601 | - | -€1,601 | |
| Financial fixed assets | 28 | €720 | €720 | = | 0.0% |
| Current assets | 29/58 | €3,930 | €3,368 | -€562 | -14.3% |
| Amounts receivable within one year | 40/41 | €3,862 | €3,323 | -€539 | -14.0% |
| Trade receivables | 40 | €3,862 | €3,323 | -€539 | -14.0% |
| Cash at bank and in hand | 54/58 | €68 | €45 | -€23 | -33.8% |
| Total equity and liabilities | 10/49 | €6,618 | €4,310 | -€2,308 | -34.9% |
| Equity | 10/15 | -€37,394 | -€40,484 | -€3,090 | -8.3% |
| Contributions | 10/11 | €15,245 | €15,245 | = | 0.0% |
| Reserves | 13 | €6,556 | €6,556 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,525 | €1,525 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,525 | €1,525 | = | 0.0% |
| Distributable reserves | 133 | €5,031 | €5,031 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€59,195 | -€62,285 | -€3,090 | -5.2% |
| Amounts payable | 17/49 | €44,012 | €44,794 | +€782 | +1.8% |
| Amounts payable within one year | 42/48 | €44,012 | €44,794 | +€782 | +1.8% |
| Financial debts | 43 | - | €838 | +€838 | |
| Credit institutions | 430/8 | - | €838 | +€838 | |
| Trade debts | 44 | - | €146 | +€146 | |
| Suppliers | 440/4 | - | €146 | +€146 | |
| Taxes, remuneration and social security | 45 | €1,317 | €732 | -€585 | -44.4% |
| Taxes | 450/3 | €1,317 | €732 | -€585 | -44.4% |
| Other amounts payable | 47/48 | €42,695 | €43,078 | +€383 | +0.9% |
| Remuneration, social security and pensions | 62 | €23 | €116 | +€93 | +404% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,727 | €1,746 | +€19 | +1.1% |
| Other operating charges | 640/8 | €1,015 | €973 | -€42 | -4.1% |
| Non-recurring operating charges | 66A | €106 | €476 | +€370 | +349% |
| Gross operating margin | 9900 | €6,305 | €1,105 | -€5,200 | -82.5% |
| Operating profit (loss) | 9901 | €3,434 | -€2,206 | -€5,640 | |
| Financial charges | 65/66B | €351 | €611 | +€260 | +74.1% |
| Recurring financial charges | 65 | €351 | €611 | +€260 | +74.1% |
| Profit (loss) for the period before taxes | 9903 | €3,083 | -€2,817 | -€5,900 | |
| Income taxes | 67/77 | €365 | €273 | -€92 | -25.2% |
| Profit (loss) for the period | 9904 | €2,718 | -€3,090 | -€5,808 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,718 | -€3,090 | -€5,808 |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.