BAGRAN: 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.
BAGRAN
Largest movements
- Cash +€2,804
up €2,804 (+1757.4%), from €160 to €2,963
- Stocks and contracts +€1,600
new in 2022: €1,600
- Receivables within one year +€1,244
up €1,244 (+4375.7%), from €28 to €1,272
of which Trade receivables: +€1,272
- Debts +€4,775
up €4,775 (+3.5%), from €135,681 to €140,456
of which Accrued charges and deferred income: +€6,000
- Profit (loss) carried forward +€872
up €872 (+0.6%), from -€153,193 to -€152,321
- Purchases and services +€17,006
new in 2022: €17,006
- Turnover +€14,594
new in 2022: €14,594
- Other operating charges +€2,702
new in 2022: €2,702
- Gross operating margin +€2,692
up €2,692 (+73.3%), from -€3,670 to -€979
- Financial charges +€371
new in 2022: €371
From the 2019 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2019 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,088 | €6,736 | +€5,648 | +519.1% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €900 | €900 | = | 0.0% |
| Tangible fixed assets | 22/27 | - | €0 | = | |
| Plant, machinery and equipment | 23 | - | €0 | = | |
| Furniture and vehicles | 24 | - | €0 | = | |
| Financial fixed assets | 28 | €900 | €900 | = | 0.0% |
| Current assets | 29/58 | €188 | €5,836 | +€5,648 | +3004.7% |
| Stocks and contracts in progress | 3 | - | €1,600 | +€1,600 | |
| Stocks | 30/36 | - | €1,600 | +€1,600 | |
| Amounts receivable within one year | 40/41 | €28 | €1,272 | +€1,244 | +4375.7% |
| Trade receivables | 40 | - | €1,272 | +€1,272 | |
| Other amounts receivable | 41 | - | €0 | = | |
| Cash at bank and in hand | 54/58 | €160 | €2,963 | +€2,804 | +1757.4% |
| Total equity and liabilities | 10/49 | €1,088 | €6,736 | +€5,648 | +519.1% |
| Equity | 10/15 | -€134,593 | -€133,721 | +€872 | +0.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€153,193 | -€152,321 | +€872 | +0.6% |
| Amounts payable | 17/49 | €135,681 | €140,456 | +€4,775 | +3.5% |
| Amounts payable within one year | 42/48 | €129,681 | €134,456 | +€4,775 | +3.7% |
| Trade debts | 44 | €1,407 | €8,987 | +€7,579 | +538.6% |
| Suppliers | 440/4 | - | €8,987 | +€8,987 | |
| Taxes, remuneration and social security | 45 | - | €107,681 | +€107,681 | |
| Taxes | 450/3 | - | €2,134 | +€2,134 | |
| Remuneration and social security | 454/9 | - | €105,547 | +€105,547 | |
| Other amounts payable | 47/48 | - | €17,788 | +€17,788 | |
| Accrued charges and deferred income | 492/3 | - | €6,000 | +€6,000 | |
| Turnover | 70 | - | €14,594 | +€14,594 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €17,006 | +€17,006 | |
| Other operating charges | 640/8 | - | €2,702 | +€2,702 | |
| Gross operating margin | 9900 | -€3,670 | -€979 | +€2,692 | +73.3% |
| Operating profit (loss) | 9901 | -€15,599 | -€3,681 | +€11,917 | +76.4% |
| Financial charges | 65/66B | - | €371 | +€371 | |
| Recurring financial charges | 65 | €196 | €371 | +€175 | +89.2% |
| Profit (loss) for the period before taxes | 9903 | -€15,795 | -€4,052 | +€11,743 | +74.3% |
| Profit (loss) for the period | 9904 | -€15,795 | -€4,052 | +€11,743 | +74.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,795 | -€4,052 | +€11,743 | +74.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2019 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.