BEBARPI: 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.
BEBARPI
Largest movements
- Receivables within one year -€4,889
down €4,889 (-51.1%), from €9,576 to €4,687
- Cash +€492
up €492 (+221.8%), from €222 to €714
mainly Receivables within one year (+€4,889) and Debts within one year (+€1,409)
- Debts after one year -€3,359
down €3,359 (-79.3%), from €4,235 to €876
- Equity -€2,446
down €2,446 (-62.8%), from -€3,896 to -€6,342
of which Profit (loss) carried forward: -€2,446
- Debts within one year +€1,409
up €1,409 (+14.9%), from €9,459 to €10,868
of which Other debts: +€5,490
- Gross operating margin -€7,179
down €7,179, from €5,533 to -€1,646
- Financial charges +€470
new in 2021: €470
- Other operating charges +€331
new in 2021: €331
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 | €9,798 | €5,402 | -€4,397 | -44.9% |
| Current assets | 29/58 | €9,798 | €5,402 | -€4,397 | -44.9% |
| Amounts receivable within one year | 40/41 | €9,576 | €4,687 | -€4,889 | -51.1% |
| Trade receivables | 40 | - | €1,441 | +€1,441 | |
| Other amounts receivable | 41 | - | €3,246 | +€3,246 | |
| Cash at bank and in hand | 54/58 | €222 | €714 | +€492 | +221.8% |
| Total equity and liabilities | 10/49 | €9,798 | €5,402 | -€4,397 | -44.9% |
| Equity | 10/15 | -€3,896 | -€6,342 | -€2,446 | -62.8% |
| Contributions | 10/11 | - | €13,600 | +€13,600 | |
| Profit (loss) carried forward | 14 | -€17,496 | -€19,942 | -€2,446 | -14.0% |
| Amounts payable | 17/49 | €13,694 | €11,744 | -€1,950 | -14.2% |
| Amounts payable after more than one year | 17 | €4,235 | €876 | -€3,359 | -79.3% |
| Financial debts | 170/4 | - | €876 | +€876 | |
| Amounts payable within one year | 42/48 | €9,459 | €10,868 | +€1,409 | +14.9% |
| Current portion of amounts payable after more than one year | 42 | - | €3,359 | +€3,359 | |
| Trade debts | 44 | €254 | €492 | +€238 | +93.5% |
| Suppliers | 440/4 | - | €492 | +€492 | |
| Taxes, remuneration and social security | 45 | - | €1,527 | +€1,527 | |
| Taxes | 450/3 | - | €1,527 | +€1,527 | |
| Other amounts payable | 47/48 | - | €5,490 | +€5,490 | |
| Other operating charges | 640/8 | - | €331 | +€331 | |
| Gross operating margin | 9900 | €5,533 | -€1,646 | -€7,179 | |
| Operating profit (loss) | 9901 | -€1,466 | -€1,976 | -€511 | -34.8% |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | - | €470 | +€470 | |
| Recurring financial charges | 65 | €689 | €470 | -€220 | -31.8% |
| Profit (loss) for the period before taxes | 9903 | -€2,955 | -€2,446 | +€509 | +17.2% |
| Profit (loss) for the period | 9904 | -€2,955 | -€2,446 | +€509 | +17.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,955 | -€2,446 | +€509 | +17.2% |
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 10 October 2026 via checked.be.