CIVASS.SCS: 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.
CIVASS.SCS
Largest movements
- Receivables within one year +€7,704
up €7,704 (+95.7%), from €8,050 to €15,754
of which Other amounts receivable: +€6,667
- Cash +€1,601
up €1,601 (+25.1%), from €6,366 to €7,966
mainly Net result for the year (+€6,848) and Tax, wage and social debts (+€1,633)
- Tangible fixed assets -€1,334
down €1,334 (-55.5%), from €2,404 to €1,070
- Profit (loss) carried forward +€6,848
up €6,848, from -€6,489 to €359
- Tax, wage and social debts +€1,633
up €1,633 (+140%), from €1,165 to €2,798
- Trade debts -€368
down €368 (-33.6%), from €1,096 to €728
- Gross operating margin +€7,326
up €7,326 (+227%), from €3,233 to €10,559
- Taxes +€1,929
up €1,929 (+1,649%), from €117 to €2,046
- Financial charges -€1,113
down €1,113 (-76.9%), from €1,447 to €335
- Depreciation +€798
up €798 (+149%), from €536 to €1,334
- Financial income +€223
new in 2022: €223
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 | €17,307 | €25,419 | +€8,112 | +46.9% |
| Fixed assets | 21/28 | €2,404 | €1,070 | -€1,334 | -55.5% |
| Tangible fixed assets | 22/27 | €2,404 | €1,070 | -€1,334 | -55.5% |
| Furniture and vehicles | 24 | €2,404 | €1,070 | -€1,334 | -55.5% |
| Current assets | 29/58 | €14,903 | €24,349 | +€9,446 | +63.4% |
| Amounts receivable within one year | 40/41 | €8,050 | €15,754 | +€7,704 | +95.7% |
| Trade receivables | 40 | €8,050 | €9,087 | +€1,037 | +12.9% |
| Other amounts receivable | 41 | - | €6,667 | +€6,667 | |
| Cash at bank and in hand | 54/58 | €6,366 | €7,966 | +€1,601 | +25.1% |
| Deferred charges and accrued income | 490/1 | €488 | €629 | +€141 | +29.0% |
| Total equity and liabilities | 10/49 | €17,307 | €25,419 | +€8,112 | +46.9% |
| Equity | 10/15 | €15,046 | €21,893 | +€6,848 | +45.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €18,534 | €18,534 | = | 0.0% |
| Distributable reserves | 133 | €18,534 | €18,534 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,489 | €359 | +€6,848 | |
| Amounts payable | 17/49 | €2,262 | €3,526 | +€1,265 | +55.9% |
| Amounts payable within one year | 42/48 | €2,262 | €3,526 | +€1,265 | +55.9% |
| Trade debts | 44 | €1,096 | €728 | -€368 | -33.6% |
| Suppliers | 440/4 | €1,096 | €728 | -€368 | -33.6% |
| Taxes, remuneration and social security | 45 | €1,165 | €2,798 | +€1,633 | +140% |
| Taxes | 450/3 | €1,165 | €2,798 | +€1,633 | +140% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €536 | €1,334 | +€798 | +149% |
| Other operating charges | 640/8 | €400 | €219 | -€180 | -45.1% |
| Non-recurring operating charges | 66A | - | -€0 | -€0 | |
| Gross operating margin | 9900 | €3,233 | €10,559 | +€7,326 | +227% |
| Operating profit (loss) | 9901 | €2,297 | €9,006 | +€6,708 | +292% |
| Financial income | 75/76B | - | €223 | +€223 | |
| Recurring financial income | 75 | - | €223 | +€223 | |
| Financial charges | 65/66B | €1,447 | €335 | -€1,113 | -76.9% |
| Recurring financial charges | 65 | €1,447 | €335 | -€1,113 | -76.9% |
| Profit (loss) for the period before taxes | 9903 | €850 | €8,894 | +€8,044 | +946% |
| Income taxes | 67/77 | €117 | €2,046 | +€1,929 | +1,649% |
| Profit (loss) for the period | 9904 | €733 | €6,848 | +€6,114 | +834% |
| Profit (loss) for the period to be appropriated | 9905 | €733 | €6,848 | +€6,114 | +834% |
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 20 October 2026 via checked.be.