B.OPERATIONS INT.: 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.
B.OPERATIONS INT.
Largest movements
- Cash -€3,657
down €3,657 (-91.8%), from €3,985 to €328
mainly Net result for the year (-€2,290) and Tax, wage and social debts (-€2,133)
- Formation expenses -€296
down €296 (-27.9%), from €1,059 to €763
- Receivables within one year +€248
up €248 (+7.3%), from €3,377 to €3,625
of which Other amounts receivable: +€248
- Profit (loss) carried forward -€2,290
down €2,290 (-57.7%), from -€3,968 to -€6,258
- Tax, wage and social debts -€2,133
down €2,133 (-72.7%), from €2,933 to €801
of which Taxes: -€1,786
- Trade debts +€367
up €367 (+5.7%), from €6,430 to €6,797
- Other debts +€351
up €351 (+1326.1%), from €26 to €377
- Gross operating margin -€8,941
down €8,941, from €7,154 to -€1,788
- Staff costs -€6,507
down €6,507 (-98.0%), from €6,642 to €134
- Other operating charges -€348
no longer reported in 2022 (was €348)
- Financial charges -€75
down €75 (-51.0%), from €147 to €72
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 | €8,422 | €4,716 | -€3,705 | -44.0% |
| Formation expenses | 20 | €1,059 | €763 | -€296 | -27.9% |
| Current assets | 29/58 | €7,362 | €3,953 | -€3,409 | -46.3% |
| Amounts receivable within one year | 40/41 | €3,377 | €3,625 | +€248 | +7.3% |
| Trade receivables | 40 | €3,377 | €3,377 | = | 0.0% |
| Other amounts receivable | 41 | - | €248 | +€248 | |
| Cash at bank and in hand | 54/58 | €3,985 | €328 | -€3,657 | -91.8% |
| Total equity and liabilities | 10/49 | €8,422 | €4,716 | -€3,705 | -44.0% |
| Equity | 10/15 | -€968 | -€3,258 | -€2,290 | -236.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Capital | 10 | €3,000 | - | -€3,000 | |
| Issued capital | 100 | €3,000 | - | -€3,000 | |
| Profit (loss) carried forward | 14 | -€3,968 | -€6,258 | -€2,290 | -57.7% |
| Amounts payable | 17/49 | €9,390 | €7,974 | -€1,415 | -15.1% |
| Amounts payable within one year | 42/48 | €9,390 | €7,974 | -€1,415 | -15.1% |
| Trade debts | 44 | €6,430 | €6,797 | +€367 | +5.7% |
| Suppliers | 440/4 | €6,430 | €6,797 | +€367 | +5.7% |
| Taxes, remuneration and social security | 45 | €2,933 | €801 | -€2,133 | -72.7% |
| Taxes | 450/3 | €1,786 | - | -€1,786 | |
| Remuneration and social security | 454/9 | €1,148 | €801 | -€347 | -30.2% |
| Other amounts payable | 47/48 | €26 | €377 | +€351 | +1326.1% |
| Remuneration, social security and pensions | 62 | €6,642 | €134 | -€6,507 | -98.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €296 | €296 | = | 0.0% |
| Other operating charges | 640/8 | €348 | - | -€348 | |
| Gross operating margin | 9900 | €7,154 | -€1,788 | -€8,941 | |
| Operating profit (loss) | 9901 | -€131 | -€2,218 | -€2,086 | -1588.6% |
| Financial income | 75/76B | €13 | - | -€13 | |
| Recurring financial income | 75 | €13 | - | -€13 | |
| Financial charges | 65/66B | €147 | €72 | -€75 | -51.0% |
| Recurring financial charges | 65 | €147 | €72 | -€75 | -51.0% |
| Profit (loss) for the period before taxes | 9903 | -€266 | -€2,290 | -€2,024 | -761.0% |
| Profit (loss) for the period | 9904 | -€266 | -€2,290 | -€2,024 | -761.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€266 | -€2,290 | -€2,024 | -761.0% |
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 4 October 2026 via checked.be.