AY-LA: 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.
AY-LA
Largest movements
- Cash +€11,901
up €11,901 (+124%), from €9,619 to €21,520
mainly Receivables within one year (+€9,936) and Net result for the year (+€6,728)
- Receivables within one year -€9,936
down €9,936 (-23.8%), from €41,672 to €31,737
- Profit (loss) carried forward +€6,728
up €6,728 (+24.2%), from €27,745 to €34,473
- Debts within one year -€5,297
down €5,297 (-31.9%), from €16,593 to €11,296
of which Trade debts: -€9,440
- Turnover -€167,524
no longer reported in 2021 (was €167,524)
- Staff costs +€24,100
new in 2021: €24,100
- Other operating charges +€2,864
new in 2021: €2,864
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.
Derived cash bridge
Derived from the 2020 and 2021 balance sheets and the 2021 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2020 | 2021 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €52,398 | €53,829 | +€1,431 | +2.7% |
| Fixed assets | 21/28 | €1,069 | €535 | -€535 | -50.0% |
| Tangible fixed assets | 22/27 | €1,069 | €535 | -€535 | -50.0% |
| Plant, machinery and equipment | 23 | - | €535 | +€535 | |
| Current assets | 29/58 | €51,329 | €53,294 | +€1,966 | +3.8% |
| Amounts receivable within one year | 40/41 | €41,672 | €31,737 | -€9,936 | -23.8% |
| Trade receivables | 40 | - | €20,775 | +€20,775 | |
| Other amounts receivable | 41 | - | €10,961 | +€10,961 | |
| Cash at bank and in hand | 54/58 | €9,619 | €21,520 | +€11,901 | +124% |
| Deferred charges and accrued income | 490/1 | - | €38 | +€38 | |
| Total equity and liabilities | 10/49 | €52,398 | €53,829 | +€1,431 | +2.7% |
| Equity | 10/15 | €35,805 | €42,533 | +€6,728 | +18.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | - | €6,200 | +€6,200 | |
| Issued capital | 100 | - | €18,550 | +€18,550 | |
| Uncalled capital | 101 | - | €12,350 | +€12,350 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €1,860 | +€1,860 | |
| Legal reserve | 130 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €27,745 | €34,473 | +€6,728 | +24.2% |
| Amounts payable | 17/49 | €16,593 | €11,296 | -€5,297 | -31.9% |
| Amounts payable within one year | 42/48 | €16,593 | €11,296 | -€5,297 | -31.9% |
| Financial debts | 43 | - | €15 | +€15 | |
| Credit institutions | 430/8 | - | €15 | +€15 | |
| Trade debts | 44 | €14,292 | €4,852 | -€9,440 | -66.1% |
| Suppliers | 440/4 | - | €4,852 | +€4,852 | |
| Taxes, remuneration and social security | 45 | - | €6,430 | +€6,430 | |
| Taxes | 450/3 | - | €3,933 | +€3,933 | |
| Remuneration and social security | 454/9 | - | €2,496 | +€2,496 | |
| Turnover | 70 | €167,524 | - | -€167,524 | |
| Remuneration, social security and pensions | 62 | - | €24,100 | +€24,100 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €535 | €535 | -€1 | -0.1% |
| Other operating charges | 640/8 | - | €2,864 | +€2,864 | |
| Gross operating margin | 9900 | €40,863 | €39,326 | -€1,537 | -3.8% |
| Operating profit (loss) | 9901 | €19,325 | €11,828 | -€7,498 | -38.8% |
| Financial charges | 65/66B | - | €1,166 | +€1,166 | |
| Recurring financial charges | 65 | €1,048 | €1,166 | +€118 | +11.3% |
| Profit (loss) for the period before taxes | 9903 | €18,277 | €10,661 | -€7,616 | -41.7% |
| Income taxes | 67/77 | €3,609 | €3,933 | +€324 | +9.0% |
| Profit (loss) for the period | 9904 | €14,668 | €6,728 | -€7,940 | -54.1% |
| Profit (loss) for the period to be appropriated | 9905 | €14,668 | €6,728 | -€7,940 | -54.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2020 and 31 December 2021. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.