Benjamin Krieger: 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.
Benjamin Krieger
Largest movements
- Cash -€5,672
down €5,672 (-5.4%), from €105,267 to €99,595
mainly Net result for the year (-€5,741) and Trade debts (-€4,461)
- Receivables within one year -€4,530
down €4,530 (-20.8%), from €21,771 to €17,241
of which Other amounts receivable: -€4,530
- Profit (loss) carried forward -€5,741
down €5,741 (-4.7%), from €121,237 to €115,495
- Trade debts -€4,461
down €4,461 (-92.9%), from €4,802 to €341
- Gross operating margin -€1,646
down €1,646 (-46.7%), from -€3,521 to -€5,167
- Depreciation -€768
no longer reported in 2022 (was €768)
- Other operating charges +€176
up €176 (+91.3%), from €193 to €369
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 | €127,038 | €116,836 | -€10,203 | -8.0% |
| Current assets | 29/58 | €127,038 | €116,836 | -€10,203 | -8.0% |
| Amounts receivable within one year | 40/41 | €21,771 | €17,241 | -€4,530 | -20.8% |
| Trade receivables | 40 | €3,762 | €3,762 | = | 0.0% |
| Other amounts receivable | 41 | €18,009 | €13,479 | -€4,530 | -25.2% |
| Cash at bank and in hand | 54/58 | €105,267 | €99,595 | -€5,672 | -5.4% |
| Total equity and liabilities | 10/49 | €127,038 | €116,836 | -€10,203 | -8.0% |
| Equity | 10/15 | €122,237 | €116,495 | -€5,741 | -4.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Capital | 10 | €1,000 | €1,000 | = | 0.0% |
| Issued capital | 100 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €121,237 | €115,495 | -€5,741 | -4.7% |
| Amounts payable | 17/49 | €4,802 | €341 | -€4,461 | -92.9% |
| Amounts payable within one year | 42/48 | €4,802 | €341 | -€4,461 | -92.9% |
| Trade debts | 44 | €4,802 | €341 | -€4,461 | -92.9% |
| Suppliers | 440/4 | €4,802 | €341 | -€4,461 | -92.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €768 | - | -€768 | |
| Other operating charges | 640/8 | €193 | €369 | +€176 | +91.3% |
| Gross operating margin | 9900 | -€3,521 | -€5,167 | -€1,646 | -46.7% |
| Operating profit (loss) | 9901 | -€4,482 | -€5,536 | -€1,055 | -23.5% |
| Financial charges | 65/66B | €188 | €205 | +€17 | +8.9% |
| Recurring financial charges | 65 | €188 | €205 | +€17 | +8.9% |
| Profit (loss) for the period before taxes | 9903 | -€4,670 | -€5,741 | -€1,071 | -22.9% |
| Profit (loss) for the period | 9904 | -€4,670 | -€5,741 | -€1,071 | -22.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,670 | -€5,741 | -€1,071 | -22.9% |
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 3 October 2026 via checked.be.