BIBIPARS: 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.
BIBIPARS
Largest movements
- Receivables within one year +€10,421
up €10,421 (+891.9%), from €1,168 to €11,590
of which Other amounts receivable: +€10,421
- Cash -€7,735
down €7,735 (-100.0%), from €7,736 to €1
mainly Receivables within one year (-€10,421)
- Reserves +€1,605
up €1,605 (+857.8%), from €187 to €1,792
of which Distributable reserves: +€1,605
- Debts within one year +€1,081
up €1,081 (+52.3%), from €2,067 to €3,148
of which Tax, wage and social debts: +€1,743
- Gross operating margin +€5,082
up €5,082, from -€2,507 to €2,576
- Taxes +€741
new in 2021: €741
- Turnover +€209
new in 2021: €209
- Other operating charges +€209
new in 2021: €209
- Depreciation -€203
no longer reported in 2021 (was €203)
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 | €9,310 | €11,996 | +€2,686 | +28.9% |
| Formation expenses | 20 | €406 | €406 | = | 0.0% |
| Current assets | 29/58 | €8,904 | €11,591 | +€2,686 | +30.2% |
| Amounts receivable within one year | 40/41 | €1,168 | €11,590 | +€10,421 | +891.9% |
| Trade receivables | 40 | - | €1,168 | +€1,168 | |
| Other amounts receivable | 41 | - | €10,421 | +€10,421 | |
| Cash at bank and in hand | 54/58 | €7,736 | €1 | -€7,735 | -100.0% |
| Total equity and liabilities | 10/49 | €9,310 | €11,996 | +€2,686 | +28.9% |
| Equity | 10/15 | €7,243 | €8,849 | +€1,605 | +22.2% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Capital | 10 | - | €6,500 | +€6,500 | |
| Issued capital | 100 | - | €19,000 | +€19,000 | |
| Uncalled capital | 101 | - | €12,500 | +€12,500 | |
| Reserves | 13 | €187 | €1,792 | +€1,605 | +857.8% |
| Non-distributable reserves | 130/1 | - | €187 | +€187 | |
| Legal reserve | 130 | - | €187 | +€187 | |
| Distributable reserves | 133 | - | €1,605 | +€1,605 | |
| Profit (loss) carried forward | 14 | €556 | €556 | = | 0.0% |
| Amounts payable | 17/49 | €2,067 | €3,148 | +€1,081 | +52.3% |
| Amounts payable within one year | 42/48 | €2,067 | €3,148 | +€1,081 | +52.3% |
| Trade debts | 44 | €1,065 | €1,405 | +€339 | +31.9% |
| Suppliers | 440/4 | - | €1,405 | +€1,405 | |
| Taxes, remuneration and social security | 45 | - | €1,743 | +€1,743 | |
| Taxes | 450/3 | - | €1,743 | +€1,743 | |
| Turnover | 70 | - | €209 | +€209 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €203 | - | -€203 | |
| Other operating charges | 640/8 | - | €209 | +€209 | |
| Gross operating margin | 9900 | -€2,507 | €2,576 | +€5,082 | |
| Operating profit (loss) | 9901 | -€2,709 | €2,366 | +€5,076 | |
| Financial charges | 65/66B | - | €20 | +€20 | |
| Recurring financial charges | 65 | €290 | €20 | -€270 | -93.2% |
| Profit (loss) for the period before taxes | 9903 | -€3,000 | €2,346 | +€5,346 | |
| Income taxes | 67/77 | - | €741 | +€741 | |
| Profit (loss) for the period | 9904 | -€3,000 | €1,605 | +€4,605 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,000 | €1,605 | +€4,605 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2020 and 31 December 2021. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.