BLUE: 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.
BLUE
Largest movements
- Receivables within one year +€4,174
up €4,174 (+66.4%), from €6,288 to €10,462
- Cash -€1,046
down €1,046 (-100.0%), from €1,046 to €0
mainly Receivables within one year (-€4,174) and Net result for the year (-€2,304)
- Short-term financial debts +€5,432
new in 2022: €5,432
- Profit (loss) carried forward -€2,304
down €2,304 (-2.9%), from -€78,212 to -€80,516
- Financial income -€12,450
down €12,450 (-96.8%), from €12,862 to €413
- Gross operating margin -€4,750
down €4,750, from €3,283 to -€1,467
- Financial charges -€1,590
down €1,590 (-77.9%), from €2,043 to €452
- Other operating charges +€677
up €677 (+563.1%), from €120 to €797
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 | €7,334 | €10,462 | +€3,128 | +42.6% |
| Current assets | 29/58 | €7,334 | €10,462 | +€3,128 | +42.6% |
| Amounts receivable within one year | 40/41 | €6,288 | €10,462 | +€4,174 | +66.4% |
| Other amounts receivable | 41 | €6,288 | €10,462 | +€4,174 | +66.4% |
| Cash at bank and in hand | 54/58 | €1,046 | €0 | -€1,046 | -100.0% |
| Total equity and liabilities | 10/49 | €7,334 | €10,462 | +€3,128 | +42.6% |
| Equity | 10/15 | €7,334 | €5,030 | -€2,304 | -31.4% |
| Contributions | 10/11 | €81,805 | €81,805 | = | 0.0% |
| Capital | 10 | €81,805 | €81,805 | = | 0.0% |
| Issued capital | 100 | €130,000 | €130,000 | = | 0.0% |
| Uncalled capital | 101 | €48,195 | €48,195 | = | 0.0% |
| Reserves | 13 | €3,741 | €3,741 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,741 | €3,741 | = | 0.0% |
| Legal reserve | 130 | €3,741 | €3,741 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€78,212 | -€80,516 | -€2,304 | -2.9% |
| Amounts payable | 17/49 | - | €5,432 | +€5,432 | |
| Amounts payable within one year | 42/48 | - | €5,432 | +€5,432 | |
| Financial debts | 43 | - | €5,432 | +€5,432 | |
| Credit institutions | 430/8 | - | €5,432 | +€5,432 | |
| Other operating charges | 640/8 | €120 | €797 | +€677 | +563.1% |
| Gross operating margin | 9900 | €3,283 | -€1,467 | -€4,750 | |
| Operating profit (loss) | 9901 | €3,162 | -€2,264 | -€5,427 | |
| Financial income | 75/76B | €12,862 | €413 | -€12,450 | -96.8% |
| Recurring financial income | 75 | €12,862 | €413 | -€12,450 | -96.8% |
| Financial charges | 65/66B | €2,043 | €452 | -€1,590 | -77.9% |
| Recurring financial charges | 65 | €2,043 | €452 | -€1,590 | -77.9% |
| Profit (loss) for the period before taxes | 9903 | €13,982 | -€2,304 | -€16,286 | |
| Profit (loss) for the period | 9904 | €13,982 | -€2,304 | -€16,286 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,982 | -€2,304 | -€16,286 |
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 4 October 2026 via checked.be.