BRUSSELS KUNSTENOVERLEG: 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.
BRUSSELS KUNSTENOVERLEG
Largest movements
- Current assets -€7,893
down €7,893 (-8.0%), from €98,654 to €90,762
of which Cash: -€22,519
- Debts -€27,508
down €27,508 (-45.1%), from €60,943 to €33,435
of which Debts within one year: -€18,758
- Profit (loss) carried forward +€19,615
up €19,615 (+146%), from €13,404 to €33,019
- Staff costs +€49,394
new in 2022: €49,394
- Gross operating margin -€8,648
down €8,648 (-11.1%), from €77,890 to €69,242
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.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €98,654 | €90,762 | -€7,893 | -8.0% |
| Current assets | 29/58 | €98,654 | €90,762 | -€7,893 | -8.0% |
| Amounts receivable within one year | 40/41 | €15,300 | €33,268 | +€17,968 | +117% |
| Trade receivables | 40 | - | €14,289 | +€14,289 | |
| Other amounts receivable | 41 | - | €18,979 | +€18,979 | |
| Cash at bank and in hand | 54/58 | €77,974 | €55,456 | -€22,519 | -28.9% |
| Deferred charges and accrued income | 490/1 | - | €2,038 | +€2,038 | |
| Total equity and liabilities | 10/49 | €98,654 | €90,762 | -€7,893 | -8.0% |
| Equity | 10/15 | €13,404 | €33,019 | +€19,615 | +146% |
| Profit (loss) carried forward | 14 | €13,404 | €33,019 | +€19,615 | +146% |
| Provisions and deferred taxes | 16 | €24,307 | €24,307 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | - | €24,307 | +€24,307 | |
| Pensions and similar obligations | 160 | - | €24,307 | +€24,307 | |
| Amounts payable | 17/49 | €60,943 | €33,435 | -€27,508 | -45.1% |
| Amounts payable within one year | 42/48 | €32,752 | €13,995 | -€18,758 | -57.3% |
| Trade debts | 44 | €29,277 | €11,416 | -€17,861 | -61.0% |
| Suppliers | 440/4 | - | €11,416 | +€11,416 | |
| Taxes, remuneration and social security | 45 | - | €2,579 | +€2,579 | |
| Remuneration and social security | 454/9 | - | €2,579 | +€2,579 | |
| Accrued charges and deferred income | 492/3 | - | €19,441 | +€19,441 | |
| Remuneration, social security and pensions | 62 | - | €49,394 | +€49,394 | |
| Other operating charges | 640/8 | - | €76 | +€76 | |
| Gross operating margin | 9900 | €77,890 | €69,242 | -€8,648 | -11.1% |
| Operating profit (loss) | 9901 | -€14,814 | €19,772 | +€34,586 | |
| Recurring financial income | 75 | €8 | - | -€8 | |
| Financial charges | 65/66B | - | €158 | +€158 | |
| Recurring financial charges | 65 | €238 | €108 | -€131 | -54.8% |
| Non-recurring financial charges | 66B | - | €50 | +€50 | |
| Profit (loss) for the period before taxes | 9903 | -€15,045 | €19,615 | +€34,659 | |
| Profit (loss) for the period | 9904 | -€15,045 | €19,615 | +€34,659 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,045 | €19,615 | +€34,659 |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.