BM-Classics.be: 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.
BM-Classics.be
Largest movements
- Current assets +€1,239
up €1,239 (+12.8%), from €9,652 to €10,892
of which Receivables within one year: +€1,521
- Tangible fixed assets +€311
up €311 (+58.0%), from €536 to €848
of which Plant, machinery and equipment: +€696
- Debts within one year -€13,453
down €13,453 (-49.0%), from €27,442 to €13,988
- Reserves +€11,870
new in 2022: €11,870
- Profit (loss) carried forward +€3,134
up €3,134 (+14.7%), from -€21,253 to -€18,119
- Gross operating margin -€3,945
down €3,945 (-31.7%), from €12,448 to €8,502
- Other operating charges +€3,426
new in 2022: €3,426
- Financial charges +€759
new in 2022: €759
- Depreciation +€254
up €254 (+99.6%), from €255 to €509
From the 2020 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2020 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €10,189 | €11,739 | +€1,551 | +15.2% |
| Fixed assets | 21/28 | €536 | €848 | +€311 | +58.0% |
| Tangible fixed assets | 22/27 | €536 | €848 | +€311 | +58.0% |
| Land and buildings | 22 | - | €152 | +€152 | |
| Plant, machinery and equipment | 23 | - | €696 | +€696 | |
| Current assets | 29/58 | €9,652 | €10,892 | +€1,239 | +12.8% |
| Stocks and contracts in progress | 3 | €4,687 | €5,969 | +€1,282 | +27.4% |
| Stocks | 30/36 | - | €4,469 | +€4,469 | |
| Contracts in progress | 37 | - | €1,500 | +€1,500 | |
| Amounts receivable within one year | 40/41 | €2,617 | €4,138 | +€1,521 | +58.1% |
| Trade receivables | 40 | - | €4,138 | +€4,138 | |
| Cash at bank and in hand | 54/58 | €99 | €785 | +€686 | +694.4% |
| Total equity and liabilities | 10/49 | €10,189 | €11,739 | +€1,551 | +15.2% |
| Equity | 10/15 | -€17,253 | -€2,249 | +€15,004 | +87.0% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | - | €11,870 | +€11,870 | |
| Distributable reserves | 133 | - | €11,870 | +€11,870 | |
| Profit (loss) carried forward | 14 | -€21,253 | -€18,119 | +€3,134 | +14.7% |
| Amounts payable | 17/49 | €27,442 | €13,988 | -€13,453 | -49.0% |
| Amounts payable within one year | 42/48 | €27,442 | €13,988 | -€13,453 | -49.0% |
| Trade debts | 44 | €7,898 | €6,635 | -€1,263 | -16.0% |
| Suppliers | 440/4 | - | €6,635 | +€6,635 | |
| Taxes, remuneration and social security | 45 | - | €3,649 | +€3,649 | |
| Taxes | 450/3 | - | €2,731 | +€2,731 | |
| Remuneration and social security | 454/9 | - | €918 | +€918 | |
| Other amounts payable | 47/48 | - | €3,705 | +€3,705 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €255 | €509 | +€254 | +99.6% |
| Other operating charges | 640/8 | - | €3,426 | +€3,426 | |
| Gross operating margin | 9900 | €12,448 | €8,502 | -€3,945 | -31.7% |
| Operating profit (loss) | 9901 | €8,999 | €4,567 | -€4,431 | -49.2% |
| Financial charges | 65/66B | - | €759 | +€759 | |
| Recurring financial charges | 65 | €791 | €759 | -€32 | -4.1% |
| Profit (loss) for the period before taxes | 9903 | €8,208 | €3,809 | -€4,399 | -53.6% |
| Profit (loss) for the period | 9904 | €8,208 | €3,809 | -€4,399 | -53.6% |
| Profit (loss) for the period to be appropriated | 9905 | €8,208 | €3,809 | -€4,399 | -53.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2020 and 30 June 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.