BE ON WEB: 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.
BE ON WEB
Largest movements
- Receivables within one year +€39,447
up €39,447 (+78.6%), from €50,197 to €89,644
of which Other amounts receivable: +€49,731
- Intangible fixed assets -€13,993
no longer reported in 2021 (was €13,993)
- Cash +€2,822
up €2,822 (+10.6%), from €26,731 to €29,553
mainly Debts within one year (+€21,233) and Depreciation (+€14,098)
- Debts within one year +€21,233
up €21,233 (+18.5%), from €114,532 to €135,765
of which Trade debts: +€27,888
- Equity +€6,938
up €6,938 (+29.6%), from -€23,407 to -€16,470
of which Contributions: +€18,600
- Staff costs +€31,540
new in 2021: €31,540
- Depreciation -€17,706
down €17,706 (-55.7%), from €31,804 to €14,098
- Financial charges +€8,003
new in 2021: €8,003
- Financial income +€1,855
new in 2021: €1,855
- Other operating charges +€1,394
new in 2021: €1,394
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
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 | €91,125 | €119,296 | +€28,171 | +30.9% |
| Fixed assets | 21/28 | €14,197 | €99 | -€14,098 | -99.3% |
| Intangible fixed assets | 21 | €13,993 | - | -€13,993 | |
| Tangible fixed assets | 22/27 | €104 | - | -€104 | |
| Financial fixed assets | 28 | €99 | €99 | = | 0.0% |
| Current assets | 29/58 | €76,928 | €119,197 | +€42,268 | +54.9% |
| Amounts receivable within one year | 40/41 | €50,197 | €89,644 | +€39,447 | +78.6% |
| Trade receivables | 40 | - | €39,912 | +€39,912 | |
| Other amounts receivable | 41 | - | €49,731 | +€49,731 | |
| Cash at bank and in hand | 54/58 | €26,731 | €29,553 | +€2,822 | +10.6% |
| Total equity and liabilities | 10/49 | €91,125 | €119,296 | +€28,171 | +30.9% |
| Equity | 10/15 | -€23,407 | -€16,470 | +€6,938 | +29.6% |
| Contributions | 10/11 | - | €18,600 | +€18,600 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €1,860 | +€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | -€43,867 | -€36,930 | +€6,938 | +15.8% |
| Amounts payable | 17/49 | €114,532 | €135,765 | +€21,233 | +18.5% |
| Amounts payable within one year | 42/48 | €114,532 | €135,765 | +€21,233 | +18.5% |
| Financial debts | 43 | - | €24,915 | +€24,915 | |
| Credit institutions | 430/8 | - | €24,915 | +€24,915 | |
| Trade debts | 44 | €78,081 | €105,969 | +€27,888 | +35.7% |
| Suppliers | 440/4 | - | €105,969 | +€105,969 | |
| Taxes, remuneration and social security | 45 | - | €4,881 | +€4,881 | |
| Taxes | 450/3 | - | €1,390 | +€1,390 | |
| Remuneration and social security | 454/9 | - | €3,491 | +€3,491 | |
| Remuneration, social security and pensions | 62 | - | €31,540 | +€31,540 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,804 | €14,098 | -€17,706 | -55.7% |
| Other operating charges | 640/8 | - | €1,394 | +€1,394 | |
| Gross operating margin | 9900 | €62,382 | €61,349 | -€1,034 | -1.7% |
| Operating profit (loss) | 9901 | -€22,507 | €14,317 | +€36,824 | |
| Financial income | 75/76B | - | €1,855 | +€1,855 | |
| Recurring financial income | 75 | €34 | €1,855 | +€1,822 | +5411.5% |
| Financial charges | 65/66B | - | €8,003 | +€8,003 | |
| Recurring financial charges | 65 | €10,216 | €8,003 | -€2,213 | -21.7% |
| Profit (loss) for the period before taxes | 9903 | -€32,689 | €8,169 | +€40,858 | |
| Income taxes | 67/77 | €159 | €1,232 | +€1,073 | +676.9% |
| Profit (loss) for the period | 9904 | -€32,848 | €6,938 | +€39,785 | |
| Profit (loss) for the period to be appropriated | 9905 | -€32,848 | €6,938 | +€39,785 |
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 12 October 2026 via checked.be.