ART. R. Consult: what changed
ART. R. Consult
Largest movements
- Receivables within one year +€15,172
up €15,172 (+93.1%), from €16,293 to €31,465
- Tangible fixed assets -€10,500
no longer reported in 2022 (was €10,500)
- Cash +€4,593
up €4,593 (+955%), from €481 to €5,074
mainly Investment in fixed assets (net) (+€10,500) and Net result for the year (+€10,434)
- Profit (loss) carried forward +€10,434
up €10,434 (+525%), from €1,987 to €12,421
- Trade debts -€3,852
down €3,852 (-61.0%), from €6,310 to €2,458
- Tax, wage and social debts +€2,683
up €2,683 (+484%), from €554 to €3,237
- Turnover +€19,799
up €19,799 (+172%), from €11,511 to €31,310
- Gross operating margin +€12,268
up €12,268 (+1,132%), from €1,084 to €13,352
- Purchases and services +€7,315
up €7,315 (+68.7%), from €10,643 to €17,958
- Taxes +€715
up €715 (+31.3%), from €2,285 to €3,000
- Financial income +€572
up €572 (+32.9%), from €1,736 to €2,308
Change in the result, 2021 to 2022
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2021 and 2022 balance sheets and the 2022 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €28,021 | €37,286 | +€9,265 | +33.1% |
| Fixed assets | 21/28 | €10,586 | €86 | -€10,500 | -99.2% |
| Tangible fixed assets | 22/27 | €10,500 | - | -€10,500 | |
| Furniture and vehicles | 24 | €10,500 | - | -€10,500 | |
| Financial fixed assets | 28 | €86 | €86 | = | 0.0% |
| Current assets | 29/58 | €17,435 | €37,200 | +€19,765 | +113% |
| Amounts receivable within one year | 40/41 | €16,293 | €31,465 | +€15,172 | +93.1% |
| Other amounts receivable | 41 | €16,293 | €31,465 | +€15,172 | +93.1% |
| Current investments | 50/53 | €620 | €620 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €481 | €5,074 | +€4,593 | +955% |
| Deferred charges and accrued income | 490/1 | €41 | €41 | = | 0.0% |
| Total equity and liabilities | 10/49 | €28,021 | €37,286 | +€9,265 | +33.1% |
| Equity | 10/15 | €21,157 | €31,591 | +€10,434 | +49.3% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Capital | 10 | €18,550 | €18,550 | = | 0.0% |
| Issued capital | 100 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €620 | €620 | = | 0.0% |
| Non-distributable reserves | 130/1 | €620 | €620 | = | 0.0% |
| Legal reserve | 130 | €620 | €620 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,987 | €12,421 | +€10,434 | +525% |
| Amounts payable | 17/49 | €6,864 | €5,695 | -€1,169 | -17.0% |
| Amounts payable within one year | 42/48 | €6,864 | €5,695 | -€1,169 | -17.0% |
| Trade debts | 44 | €6,310 | €2,458 | -€3,852 | -61.0% |
| Suppliers | 440/4 | €6,310 | €2,458 | -€3,852 | -61.0% |
| Taxes, remuneration and social security | 45 | €554 | €3,237 | +€2,683 | +484% |
| Taxes | 450/3 | €554 | €3,237 | +€2,683 | +484% |
| Turnover | 70 | €11,511 | €31,310 | +€19,799 | +172% |
| Goods, raw materials, services and sundry goods | 60/61 | €10,643 | €17,958 | +€7,315 | +68.7% |
| Other operating charges | 640/8 | €863 | €930 | +€67 | +7.8% |
| Non-recurring operating charges | 66A | - | €1,200 | +€1,200 | |
| Gross operating margin | 9900 | €1,084 | €13,352 | +€12,268 | +1,132% |
| Operating profit (loss) | 9901 | €221 | €11,222 | +€11,001 | +4,978% |
| Financial income | 75/76B | €1,736 | €2,308 | +€572 | +32.9% |
| Recurring financial income | 75 | €1,736 | €2,308 | +€572 | +32.9% |
| Financial charges | 65/66B | €490 | €96 | -€394 | -80.4% |
| Recurring financial charges | 65 | €490 | €96 | -€394 | -80.4% |
| Profit (loss) for the period before taxes | 9903 | €1,467 | €13,434 | +€11,967 | +816% |
| Income taxes | 67/77 | €2,285 | €3,000 | +€715 | +31.3% |
| Profit (loss) for the period | 9904 | -€818 | €10,434 | +€11,252 | |
| Profit (loss) for the period to be appropriated | 9905 | -€818 | €10,434 | +€11,252 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 May 2021 and 31 May 2022. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.