C. CHALTIN SOLUTIONS: 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.
C. CHALTIN SOLUTIONS
Largest movements
- Receivables within one year -€15,658
down €15,658 (-99.9%), from €15,672 to €14
of which Trade receivables: -€15,658
- Cash +€12,162
up €12,162 (+4,068%), from €299 to €12,461
mainly Net result for the year (+€44,981) and Receivables within one year (+€15,658)
- Tangible fixed assets -€5,988
down €5,988 (-40.0%), from €14,971 to €8,982
- Deferred charges and accrued income +€3,948
new in 2022: €3,948
- Other debts -€50,909
down €50,909 (-75.9%), from €67,047 to €16,138
- Profit (loss) carried forward +€44,981
up €44,981 (+85.1%), from -€52,843 to -€7,862
- Tax, wage and social debts +€444
up €444 (+5.1%), from €8,626 to €9,070
- Gross operating margin +€38,810
up €38,810 (+213%), from €18,222 to €57,031
- Depreciation +€2,181
up €2,181 (+57.3%), from €3,807 to €5,988
- Taxes +€1,907
up €1,907 (+170%), from €1,119 to €3,026
- Other operating charges +€1,158
up €1,158 (+65.5%), from €1,769 to €2,928
- Financial charges -€685
down €685 (-86.3%), from €794 to €109
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
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 | €30,942 | €25,405 | -€5,536 | -17.9% |
| Fixed assets | 21/28 | €14,971 | €8,982 | -€5,988 | -40.0% |
| Tangible fixed assets | 22/27 | €14,971 | €8,982 | -€5,988 | -40.0% |
| Furniture and vehicles | 24 | €14,971 | €8,982 | -€5,988 | -40.0% |
| Current assets | 29/58 | €15,971 | €16,423 | +€452 | +2.8% |
| Amounts receivable within one year | 40/41 | €15,672 | €14 | -€15,658 | -99.9% |
| Trade receivables | 40 | €15,658 | - | -€15,658 | |
| Other amounts receivable | 41 | €14 | €14 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €299 | €12,461 | +€12,162 | +4,068% |
| Deferred charges and accrued income | 490/1 | - | €3,948 | +€3,948 | |
| Total equity and liabilities | 10/49 | €30,942 | €25,405 | -€5,536 | -17.9% |
| Equity | 10/15 | -€44,783 | €198 | +€44,981 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€52,843 | -€7,862 | +€44,981 | +85.1% |
| Amounts payable | 17/49 | €75,724 | €25,207 | -€50,517 | -66.7% |
| Amounts payable within one year | 42/48 | €75,724 | €25,207 | -€50,517 | -66.7% |
| Trade debts | 44 | €52 | - | -€52 | |
| Suppliers | 440/4 | €52 | - | -€52 | |
| Taxes, remuneration and social security | 45 | €8,626 | €9,070 | +€444 | +5.1% |
| Taxes | 450/3 | €8,626 | €9,070 | +€444 | +5.1% |
| Other amounts payable | 47/48 | €67,047 | €16,138 | -€50,909 | -75.9% |
| Non-recurring operating income | 76A | €3,137 | - | -€3,137 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,807 | €5,988 | +€2,181 | +57.3% |
| Other operating charges | 640/8 | €1,769 | €2,928 | +€1,158 | +65.5% |
| Gross operating margin | 9900 | €18,222 | €57,031 | +€38,810 | +213% |
| Operating profit (loss) | 9901 | €12,645 | €48,115 | +€35,470 | +280% |
| Financial charges | 65/66B | €794 | €109 | -€685 | -86.3% |
| Recurring financial charges | 65 | €794 | €109 | -€685 | -86.3% |
| Profit (loss) for the period before taxes | 9903 | €11,851 | €48,006 | +€36,155 | +305% |
| Income taxes | 67/77 | €1,119 | €3,026 | +€1,907 | +170% |
| Profit (loss) for the period | 9904 | €10,732 | €44,981 | +€34,248 | +319% |
| Profit (loss) for the period to be appropriated | 9905 | €10,732 | €44,981 | +€34,248 | +319% |
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 29 October 2026 via checked.be.