AAA: what changed
Two fiscal 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.
AAA
Largest movements
- Cash -€1,872
no longer reported in 2022 (was €1,872)
- Tangible fixed assets -€1,103
down €1,103 (-54.5%), from €2,023 to €920
- Profit (loss) carried forward -€1,505
down €1,505 (-17.8%), from -€8,459 to -€9,964
- Debts -€1,471
down €1,471 (-24.1%), from €6,101 to €4,630
of which Debts within one year: -€1,471
- Gross operating margin +€2,015
no longer reported in 2022 (was -€2,015)
- Depreciation +€367
new in 2022: €367
- Financial charges +€204
new in 2022: €204
From the 2019 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2019 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,895 | €920 | -€2,975 | -76.4% |
| Fixed assets | 21/28 | €2,023 | €920 | -€1,103 | -54.5% |
| Tangible fixed assets | 22/27 | €2,023 | €920 | -€1,103 | -54.5% |
| Furniture and vehicles | 24 | - | €920 | +€920 | |
| Current assets | 29/58 | €1,872 | - | -€1,872 | |
| Cash at bank and in hand | 54/58 | €1,872 | - | -€1,872 | |
| Total equity and liabilities | 10/49 | €3,895 | €920 | -€2,975 | -76.4% |
| Equity | 10/15 | -€2,205 | -€3,710 | -€1,505 | -68.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €54 | €54 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €54 | +€54 | |
| Reserves not available under the articles | 1311 | - | €54 | +€54 | |
| Profit (loss) carried forward | 14 | -€8,459 | -€9,964 | -€1,505 | -17.8% |
| Amounts payable | 17/49 | €6,101 | €4,630 | -€1,471 | -24.1% |
| Amounts payable within one year | 42/48 | €4,851 | €3,380 | -€1,471 | -30.3% |
| Financial debts | 43 | - | €55 | +€55 | |
| Credit institutions | 430/8 | - | €55 | +€55 | |
| Trade debts | 44 | €1,666 | - | -€1,666 | |
| Other amounts payable | 47/48 | - | €3,325 | +€3,325 | |
| Accrued charges and deferred income | 492/3 | - | €1,250 | +€1,250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €367 | +€367 | |
| Gross operating margin | 9900 | -€2,015 | - | +€2,015 | |
| Operating profit (loss) | 9901 | -€2,363 | -€367 | +€1,996 | +84.5% |
| Financial charges | 65/66B | - | €204 | +€204 | |
| Recurring financial charges | 65 | €199 | €204 | +€4 | +2.1% |
| Profit (loss) for the period before taxes | 9903 | -€2,562 | -€571 | +€1,991 | +77.7% |
| Profit (loss) for the period | 9904 | -€2,562 | -€571 | +€1,991 | +77.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,562 | -€571 | +€1,991 | +77.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2019 and 31 March 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.