B - FLOW: 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.
B - FLOW
Largest movements
- Tangible fixed assets -€6,170
down €6,170 (-47.4%), from €13,019 to €6,849
- Receivables within one year -€486
down €486 (-12.3%), from €3,955 to €3,469
- Cash +€345
up €345 (+21.5%), from €1,599 to €1,944
mainly Depreciation (+€6,683) and Receivables within one year (+€486)
- Debts -€3,909
down €3,909 (-12.4%), from €31,401 to €27,492
of which Debts after one year: -€5,289
- Profit (loss) carried forward -€2,402
down €2,402 (-18.6%), from -€12,927 to -€15,329
- Gross operating margin -€1,895
down €1,895 (-24.5%), from €7,722 to €5,827
- Depreciation -€194
down €194 (-2.8%), from €6,877 to €6,683
From the 2013 result to the 2014 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 2013 and 2014 balance sheets and the 2014 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2013 | 2014 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €18,574 | €12,263 | -€6,311 | -34.0% |
| Fixed assets | 21/28 | €13,019 | €6,849 | -€6,170 | -47.4% |
| Tangible fixed assets | 22/27 | €13,019 | €6,849 | -€6,170 | -47.4% |
| Current assets | 29/58 | €5,554 | €5,413 | -€141 | -2.5% |
| Amounts receivable within one year | 40/41 | €3,955 | €3,469 | -€486 | -12.3% |
| Cash at bank and in hand | 54/58 | €1,599 | €1,944 | +€345 | +21.5% |
| Total equity and liabilities | 10/49 | €18,574 | €12,263 | -€6,311 | -34.0% |
| Equity | 10/15 | -€12,827 | -€15,229 | -€2,402 | -18.7% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,927 | -€15,329 | -€2,402 | -18.6% |
| Amounts payable | 17/49 | €31,401 | €27,492 | -€3,909 | -12.4% |
| Amounts payable after more than one year | 17 | €8,217 | €2,929 | -€5,289 | -64.4% |
| Amounts payable within one year | 42/48 | €23,183 | €24,232 | +€1,049 | +4.5% |
| Trade debts | 44 | €102 | €4,562 | +€4,460 | +4,376% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,877 | €6,683 | -€194 | -2.8% |
| Gross operating margin | 9900 | €7,722 | €5,827 | -€1,895 | -24.5% |
| Operating profit (loss) | 9901 | -€437 | -€1,585 | -€1,148 | -262% |
| Recurring financial income | 75 | €8 | €4 | -€4 | -44.9% |
| Recurring financial charges | 65 | €1,130 | €821 | -€310 | -27.4% |
| Profit (loss) for the period before taxes | 9903 | -€1,560 | -€2,401 | -€841 | -53.9% |
| Income taxes | 67/77 | €60 | €1 | -€59 | -98.1% |
| Profit (loss) for the period | 9904 | -€1,620 | -€2,402 | -€782 | -48.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,620 | -€2,402 | -€782 | -48.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2013 and 31 December 2014. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.