APERINOS: 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.
APERINOS
Largest movements
- Intangible fixed assets -€3,600
down €3,600 (-22.2%), from €16,200 to €12,600
- Receivables within one year +€616
up €616 (+8.9%), from €6,953 to €7,569
of which Other amounts receivable: +€616
- Cash -€250
down €250 (-51.4%), from €486 to €236
mainly Net result for the year (-€5,750) and Receivables within one year (-€616)
- Profit (loss) carried forward -€5,750
down €5,750 (-15.0%), from -€38,427 to -€44,177
- Trade debts +€2,283
up €2,283 (+212.2%), from €1,076 to €3,359
- Gross operating margin -€2,503
down €2,503, from €1,271 to -€1,232
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 | €23,639 | €20,405 | -€3,234 | -13.7% |
| Fixed assets | 21/28 | €16,200 | €12,600 | -€3,600 | -22.2% |
| Intangible fixed assets | 21 | €16,200 | €12,600 | -€3,600 | -22.2% |
| Current assets | 29/58 | €7,439 | €7,805 | +€366 | +4.9% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €6,953 | €7,569 | +€616 | +8.9% |
| Trade receivables | 40 | €3,094 | €3,094 | = | 0.0% |
| Other amounts receivable | 41 | €3,859 | €4,475 | +€616 | +16.0% |
| Cash at bank and in hand | 54/58 | €486 | €236 | -€250 | -51.4% |
| Total equity and liabilities | 10/49 | €23,639 | €20,405 | -€3,234 | -13.7% |
| Equity | 10/15 | €21,573 | €15,823 | -€5,750 | -26.7% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€38,427 | -€44,177 | -€5,750 | -15.0% |
| Amounts payable | 17/49 | €2,066 | €4,583 | +€2,516 | +121.8% |
| Amounts payable within one year | 42/48 | €2,066 | €4,583 | +€2,516 | +121.8% |
| Trade debts | 44 | €1,076 | €3,359 | +€2,283 | +212.2% |
| Suppliers | 440/4 | €1,076 | €3,359 | +€2,283 | +212.2% |
| Other amounts payable | 47/48 | €991 | €1,224 | +€233 | +23.5% |
| Non-recurring operating income | 76A | - | €160 | +€160 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,600 | €3,600 | = | 0.0% |
| Other operating charges | 640/8 | €0 | - | = | |
| Non-recurring operating charges | 66A | - | €879 | +€879 | |
| Gross operating margin | 9900 | €1,271 | -€1,232 | -€2,503 | |
| Operating profit (loss) | 9901 | -€2,329 | -€5,711 | -€3,382 | -145.2% |
| Financial charges | 65/66B | €43 | €39 | -€4 | -8.8% |
| Recurring financial charges | 65 | €43 | €39 | -€4 | -8.8% |
| Profit (loss) for the period before taxes | 9903 | -€2,372 | -€5,750 | -€3,378 | -142.4% |
| Profit (loss) for the period | 9904 | -€2,372 | -€5,750 | -€3,378 | -142.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,372 | -€5,750 | -€3,378 | -142.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.