ACTION N 1: 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.
ACTION N 1
Largest movements
- Receivables within one year +€9,959
new in 2022: €9,959
- Tangible fixed assets +€8,281
up €8,281 (+516.3%), from €1,604 to €9,885
of which Furniture and vehicles: +€4,939
- Cash -€1,553
down €1,553 (-51.1%), from €3,041 to €1,488
mainly Other debts (-€23,842) and Investment in fixed assets (net) (-€12,058)
- Deferred charges and accrued income -€642
no longer reported in 2022 (was €642)
- Other debts -€23,842
down €23,842 (-34.4%), from €69,328 to €45,486
- Debts after one year +€16,424
new in 2022: €16,424
- Trade debts +€13,579
up €13,579 (+430.3%), from €3,156 to €16,735
- Tax, wage and social debts +€9,285
up €9,285 (+408.7%), from €2,272 to €11,557
of which Taxes: +€8,076
- Profit (loss) carried forward +€599
up €599 (+0.6%), from -€101,224 to -€100,625
- Gross operating margin +€13,072
up €13,072 (+141.1%), from €9,266 to €22,338
- Staff costs +€3,573
up €3,573 (+31.7%), from €11,262 to €14,835
- Depreciation +€3,082
up €3,082 (+443.5%), from €695 to €3,777
- Other operating charges +€742
up €742 (+33.7%), from €2,205 to €2,947
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 | €5,287 | €21,332 | +€16,045 | +303.5% |
| Fixed assets | 21/28 | €1,604 | €9,885 | +€8,281 | +516.3% |
| Tangible fixed assets | 22/27 | €1,604 | €9,885 | +€8,281 | +516.3% |
| Land and buildings | 22 | €881 | €623 | -€258 | -29.3% |
| Plant, machinery and equipment | 23 | - | €3,600 | +€3,600 | |
| Furniture and vehicles | 24 | €723 | €5,662 | +€4,939 | +683.1% |
| Current assets | 29/58 | €3,683 | €11,447 | +€7,764 | +210.8% |
| Amounts receivable within one year | 40/41 | - | €9,959 | +€9,959 | |
| Trade receivables | 40 | - | €9,959 | +€9,959 | |
| Cash at bank and in hand | 54/58 | €3,041 | €1,488 | -€1,553 | -51.1% |
| Deferred charges and accrued income | 490/1 | €642 | - | -€642 | |
| Total equity and liabilities | 10/49 | €5,287 | €21,332 | +€16,045 | +303.5% |
| Equity | 10/15 | -€80,764 | -€80,165 | +€599 | +0.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 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 | -€101,224 | -€100,625 | +€599 | +0.6% |
| Amounts payable | 17/49 | €86,051 | €101,497 | +€15,446 | +17.9% |
| Amounts payable after more than one year | 17 | - | €16,424 | +€16,424 | |
| Financial debts | 170/4 | - | €16,424 | +€16,424 | |
| Amounts payable within one year | 42/48 | €74,756 | €73,778 | -€978 | -1.3% |
| Trade debts | 44 | €3,156 | €16,735 | +€13,579 | +430.3% |
| Suppliers | 440/4 | €3,156 | €16,735 | +€13,579 | +430.3% |
| Taxes, remuneration and social security | 45 | €2,272 | €11,557 | +€9,285 | +408.7% |
| Taxes | 450/3 | - | €8,076 | +€8,076 | |
| Remuneration and social security | 454/9 | €2,272 | €3,481 | +€1,209 | +53.2% |
| Other amounts payable | 47/48 | €69,328 | €45,486 | -€23,842 | -34.4% |
| Accrued charges and deferred income | 492/3 | €11,295 | €11,295 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €11,262 | €14,835 | +€3,573 | +31.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €695 | €3,777 | +€3,082 | +443.5% |
| Other operating charges | 640/8 | €2,205 | €2,947 | +€742 | +33.7% |
| Gross operating margin | 9900 | €9,266 | €22,338 | +€13,072 | +141.1% |
| Operating profit (loss) | 9901 | -€4,896 | €779 | +€5,675 | |
| Financial charges | 65/66B | €234 | €180 | -€54 | -23.1% |
| Recurring financial charges | 65 | €234 | €180 | -€54 | -23.1% |
| Profit (loss) for the period before taxes | 9903 | -€5,130 | €599 | +€5,729 | |
| Profit (loss) for the period | 9904 | -€5,130 | €599 | +€5,729 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,130 | €599 | +€5,729 |
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 11 October 2026 via checked.be.