CARDIBAT: 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.
CARDIBAT
Largest movements
- Tangible fixed assets -€6,799
down €6,799 (-34.7%), from €19,609 to €12,810
- Receivables within one year +€3,434
up €3,434 (+38.4%), from €8,936 to €12,370
of which Other amounts receivable: +€8,256
- Cash +€3,425
up €3,425 (+99.1%), from €3,457 to €6,882
mainly Depreciation (+€6,799) and Debts within one year (+€3,573)
- Debts after one year -€6,759
down €6,759 (-42.7%), from €15,839 to €9,080
- Debts within one year +€3,573
up €3,573 (+23.1%), from €15,470 to €19,043
of which Other debts: +€7,784
- Profit (loss) carried forward +€3,248
up €3,248 (+16.6%), from -€19,553 to -€16,305
- Purchases and services +€19,647
new in 2021: €19,647
- Turnover +€10,016
up €10,016 (+49.8%), from €20,133 to €30,149
- Taxes +€2,000
new in 2021: €2,000
- Gross operating margin +€1,668
up €1,668 (+14.4%), from €11,581 to €13,249
- Other operating charges +€785
new in 2021: €785
From the 2020 result to the 2021 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 2020 and 2021 balance sheets and the 2021 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2020 | 2021 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €32,208 | €32,269 | +€61 | +0.2% |
| Fixed assets | 21/28 | €19,815 | €13,016 | -€6,799 | -34.3% |
| Tangible fixed assets | 22/27 | €19,609 | €12,810 | -€6,799 | -34.7% |
| Furniture and vehicles | 24 | - | €12,810 | +€12,810 | |
| Financial fixed assets | 28 | €206 | €206 | +€0 | +0.1% |
| Current assets | 29/58 | €12,393 | €19,253 | +€6,860 | +55.4% |
| Amounts receivable within one year | 40/41 | €8,936 | €12,370 | +€3,434 | +38.4% |
| Trade receivables | 40 | - | €4,114 | +€4,114 | |
| Other amounts receivable | 41 | - | €8,256 | +€8,256 | |
| Cash at bank and in hand | 54/58 | €3,457 | €6,882 | +€3,425 | +99.1% |
| Deferred charges and accrued income | 490/1 | - | €1 | +€1 | |
| Total equity and liabilities | 10/49 | €32,208 | €32,269 | +€61 | +0.2% |
| Equity | 10/15 | €898 | €4,146 | +€3,248 | +362% |
| Contributions | 10/11 | €18,592 | €18,592 | -€0 | 0.0% |
| Capital | 10 | - | €18,592 | +€18,592 | |
| Issued capital | 100 | - | €18,592 | +€18,592 | |
| Reserves | 13 | €1,859 | €1,859 | -€0 | 0.0% |
| Non-distributable reserves | 130/1 | - | €1,859 | +€1,859 | |
| Legal reserve | 130 | - | €1,859 | +€1,859 | |
| Profit (loss) carried forward | 14 | -€19,553 | -€16,305 | +€3,248 | +16.6% |
| Amounts payable | 17/49 | €31,309 | €28,123 | -€3,186 | -10.2% |
| Amounts payable after more than one year | 17 | €15,839 | €9,080 | -€6,759 | -42.7% |
| Financial debts | 170/4 | - | €9,080 | +€9,080 | |
| Amounts payable within one year | 42/48 | €15,470 | €19,043 | +€3,573 | +23.1% |
| Current portion of amounts payable after more than one year | 42 | - | €6,759 | +€6,759 | |
| Trade debts | 44 | €609 | €1,145 | +€536 | +87.9% |
| Suppliers | 440/4 | - | €1,145 | +€1,145 | |
| Taxes, remuneration and social security | 45 | - | €3,355 | +€3,355 | |
| Taxes | 450/3 | - | €3,355 | +€3,355 | |
| Other amounts payable | 47/48 | - | €7,784 | +€7,784 | |
| Turnover | 70 | €20,133 | €30,149 | +€10,016 | +49.8% |
| Non-recurring operating income | 76A | - | €2,747 | +€2,747 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €19,647 | +€19,647 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,799 | €6,799 | +€0 | 0.0% |
| Other operating charges | 640/8 | - | €785 | +€785 | |
| Gross operating margin | 9900 | €11,581 | €13,249 | +€1,668 | +14.4% |
| Operating profit (loss) | 9901 | €4,438 | €5,665 | +€1,227 | +27.7% |
| Financial charges | 65/66B | - | €418 | +€418 | |
| Recurring financial charges | 65 | €1,073 | €418 | -€655 | -61.1% |
| Profit (loss) for the period before taxes | 9903 | €206 | €5,247 | +€5,041 | +2,453% |
| Income taxes | 67/77 | - | €2,000 | +€2,000 | |
| Profit (loss) for the period | 9904 | €206 | €3,247 | +€3,041 | +1,480% |
| Profit (loss) for the period to be appropriated | 9905 | €206 | €3,247 | +€3,041 | +1,480% |
Source: filed annual accounts (NBB), financial years ended 31 December 2020 and 31 December 2021. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.