ATOUT PLUS: 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.
ATOUT PLUS
Largest movements
- Current assets +€19,611
up €19,611 (+1519.8%), from €1,290 to €20,902
of which Receivables within one year: +€19,486
- Tangible fixed assets -€1,413
down €1,413 (-19.2%), from €7,344 to €5,931
- Accrued charges and deferred income +€13,800
new in 2021: €13,800
- Profit (loss) carried forward +€3,987
up €3,987 (+23.0%), from -€17,328 to -€13,341
- Debts within one year +€411
up €411 (+1.6%), from €24,962 to €25,373
of which Other debts: +€13,032
- Gross operating margin +€20,499
up €20,499, from -€13,649 to €6,850
- Financial charges +€778
new in 2021: €778
- Other operating charges +€156
new in 2021: €156
From the 2020 result to the 2021 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2020 | 2021 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,634 | €26,833 | +€18,198 | +210.8% |
| Fixed assets | 21/28 | €7,344 | €5,931 | -€1,413 | -19.2% |
| Tangible fixed assets | 22/27 | €7,344 | €5,931 | -€1,413 | -19.2% |
| Furniture and vehicles | 24 | - | €5,931 | +€5,931 | |
| Current assets | 29/58 | €1,290 | €20,902 | +€19,611 | +1519.8% |
| Amounts receivable within one year | 40/41 | €1,240 | €20,726 | +€19,486 | +1571.3% |
| Trade receivables | 40 | - | €11,724 | +€11,724 | |
| Other amounts receivable | 41 | - | €9,003 | +€9,003 | |
| Deferred charges and accrued income | 490/1 | - | €175 | +€175 | |
| Total equity and liabilities | 10/49 | €8,634 | €26,833 | +€18,198 | +210.8% |
| Equity | 10/15 | -€16,328 | -€12,341 | +€3,987 | +24.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Outside capital | 11 | - | €1,000 | +€1,000 | |
| Other | 1109/19 | - | €1,000 | +€1,000 | |
| Profit (loss) carried forward | 14 | -€17,328 | -€13,341 | +€3,987 | +23.0% |
| Amounts payable | 17/49 | €24,962 | €39,173 | +€14,211 | +56.9% |
| Amounts payable within one year | 42/48 | €24,962 | €25,373 | +€411 | +1.6% |
| Financial debts | 43 | - | €7,994 | +€7,994 | |
| Other loans | 439 | - | €7,994 | +€7,994 | |
| Trade debts | 44 | €7,476 | €2,893 | -€4,584 | -61.3% |
| Suppliers | 440/4 | - | €2,893 | +€2,893 | |
| Taxes, remuneration and social security | 45 | - | €1,455 | +€1,455 | |
| Taxes | 450/3 | - | €1,455 | +€1,455 | |
| Other amounts payable | 47/48 | - | €13,032 | +€13,032 | |
| Accrued charges and deferred income | 492/3 | - | €13,800 | +€13,800 | |
| Remuneration, social security and pensions | 62 | - | €46 | +€46 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,836 | €1,883 | +€47 | +2.6% |
| Other operating charges | 640/8 | - | €156 | +€156 | |
| Gross operating margin | 9900 | -€13,649 | €6,850 | +€20,499 | |
| Operating profit (loss) | 9901 | -€16,109 | €4,765 | +€20,874 | |
| Recurring financial income | 75 | €11 | - | -€11 | |
| Financial charges | 65/66B | - | €778 | +€778 | |
| Recurring financial charges | 65 | €1,231 | €778 | -€452 | -36.8% |
| Profit (loss) for the period before taxes | 9903 | -€17,328 | €3,987 | +€21,315 | |
| Profit (loss) for the period | 9904 | -€17,328 | €3,987 | +€21,315 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,328 | €3,987 | +€21,315 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2020 and 31 December 2021. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.