CHARIVARI: 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.
CHARIVARI
Largest movements
- Cash -€1,720
down €1,720 (-92.9%), from €1,852 to €132
mainly Net result for the year (-€8,263)
- Receivables within one year -€1,210
down €1,210 (-25.0%), from €4,840 to €3,630
- Profit (loss) carried forward -€8,263
down €8,263 (-20.3%), from -€40,622 to -€48,885
- Debts within one year +€5,333
up €5,333 (+11.4%), from €46,768 to €52,102
of which Other debts: +€40,990
- Gross operating margin -€1,374
down €1,374 (-21.4%), from -€6,414 to -€7,788
- Financial charges +€196
new in 2021: €196
- Taxes -€125
down €125 (-31.0%), from €404 to €279
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.
Cash bridge derived
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 | €6,692 | €3,762 | -€2,930 | -43.8% |
| Current assets | 29/58 | €6,692 | €3,762 | -€2,930 | -43.8% |
| Amounts receivable within one year | 40/41 | €4,840 | €3,630 | -€1,210 | -25.0% |
| Trade receivables | 40 | - | €3,630 | +€3,630 | |
| Cash at bank and in hand | 54/58 | €1,852 | €132 | -€1,720 | -92.9% |
| Total equity and liabilities | 10/49 | €6,692 | €3,762 | -€2,930 | -43.8% |
| Equity | 10/15 | -€40,077 | -€48,339 | -€8,263 | -20.6% |
| Contributions | 10/11 | €496 | €496 | = | 0.0% |
| Capital | 10 | - | €496 | +€496 | |
| Issued capital | 100 | - | €496 | +€496 | |
| Reserves | 13 | €50 | €50 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €50 | +€50 | |
| Legal reserve | 130 | - | €50 | +€50 | |
| Profit (loss) carried forward | 14 | -€40,622 | -€48,885 | -€8,263 | -20.3% |
| Amounts payable | 17/49 | €46,768 | €52,102 | +€5,333 | +11.4% |
| Amounts payable within one year | 42/48 | €46,768 | €52,102 | +€5,333 | +11.4% |
| Trade debts | 44 | €11,307 | €11,082 | -€225 | -2.0% |
| Suppliers | 440/4 | - | €11,082 | +€11,082 | |
| Taxes, remuneration and social security | 45 | - | €30 | +€30 | |
| Taxes | 450/3 | - | €30 | +€30 | |
| Other amounts payable | 47/48 | - | €40,990 | +€40,990 | |
| Other operating charges | 640/8 | - | €0 | +€0 | |
| Gross operating margin | 9900 | -€6,414 | -€7,788 | -€1,374 | -21.4% |
| Operating profit (loss) | 9901 | -€6,414 | -€7,788 | -€1,374 | -21.4% |
| Financial charges | 65/66B | - | €196 | +€196 | |
| Recurring financial charges | 65 | €30 | €196 | +€166 | +562.4% |
| Profit (loss) for the period before taxes | 9903 | -€6,444 | -€7,984 | -€1,540 | -23.9% |
| Income taxes | 67/77 | €404 | €279 | -€125 | -31.0% |
| Profit (loss) for the period | 9904 | -€6,848 | -€8,263 | -€1,415 | -20.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,848 | -€8,263 | -€1,415 | -20.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2020 and 31 December 2021. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.