BUSINESS & LAW: what changed
BUSINESS & LAW
Largest movements
- Cash +€1,448
up €1,448 (+93.1%), from €1,555 to €3,003
mainly Net result for the year (+€1,165) and Trade debts (+€208)
- Receivables within one year -€75
down €75 (-50.0%), from €150 to €75
- Profit (loss) carried forward +€1,165
up €1,165 (+227%), from €513 to €1,678
- Trade debts +€208
up €208 (+17.4%), from €1,192 to €1,400
- Gross operating margin -€3,937
down €3,937 (-71.1%), from €5,534 to €1,598
Change in the result, 2009 to 2010
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2009 and 2010 balance sheets and the 2010 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2009 | 2010 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,705 | €3,078 | +€1,373 | +80.5% |
| Current assets | 29/58 | €1,705 | €3,078 | +€1,373 | +80.5% |
| Amounts receivable within one year | 40/41 | €150 | €75 | -€75 | -50.0% |
| Cash at bank and in hand | 54/58 | €1,555 | €3,003 | +€1,448 | +93.1% |
| Total equity and liabilities | 10/49 | €1,705 | €3,078 | +€1,373 | +80.5% |
| Equity | 10/15 | €513 | €1,678 | +€1,165 | +227% |
| Profit (loss) carried forward | 14 | €513 | €1,678 | +€1,165 | +227% |
| Amounts payable | 17/49 | €1,192 | €1,400 | +€208 | +17.4% |
| Amounts payable within one year | 42/48 | €1,192 | €1,400 | +€208 | +17.4% |
| Trade debts | 44 | €1,192 | €1,400 | +€208 | +17.4% |
| Gross operating margin | 9900 | €5,534 | €1,598 | -€3,937 | -71.1% |
| Operating profit (loss) | 9901 | €2,399 | €1,230 | -€1,169 | -48.7% |
| Recurring financial charges | 65 | €96 | €65 | -€30 | -31.7% |
| Profit (loss) for the period before taxes | 9903 | -€1,566 | €1,165 | +€2,731 | |
| Profit (loss) for the period | 9904 | -€1,566 | €1,165 | +€2,731 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,566 | €1,165 | +€2,731 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2009 and 31 December 2010. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.