CODE EVENT: 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.
CODE EVENT
Largest movements
- Receivables within one year +€5,669
up €5,669 (+921.8%), from €615 to €6,284
of which Other amounts receivable: +€5,809
- Tangible fixed assets -€1,734
down €1,734 (-94.2%), from €1,840 to €106
- Cash -€571
down €571 (-31.3%), from €1,826 to €1,255
mainly Tax, wage and social debts (-€10,679) and Receivables within one year (-€5,669)
- Deferred charges and accrued income +€442
new in 2022: €442
- Stocks and contracts -€248
down €248 (-7.4%), from €3,329 to €3,081
- Profit (loss) carried forward +€11,617
up €11,617 (+50.9%), from -€22,844 to -€11,227
- Tax, wage and social debts -€10,679
down €10,679 (-55.9%), from €19,101 to €8,422
of which Remuneration and social security: -€12,349
- Trade debts +€2,532
up €2,532 (+123.5%), from €2,051 to €4,583
- Other debts +€674
up €674 (+102.7%), from €656 to €1,330
- Short-term financial debts -€586
no longer reported in 2022 (was €586)
- Gross operating margin +€17,978
up €17,978, from -€602 to €17,376
- Taxes -€5,291
no longer reported in 2022 (was €5,291)
- Other operating charges +€1,731
up €1,731 (+110.5%), from €1,567 to €3,298
- Depreciation -€1,377
down €1,377 (-44.3%), from €3,111 to €1,734
- Financial charges +€619
up €619 (+327.5%), from €189 to €808
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.
Cash bridge derived
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 | €7,610 | €11,168 | +€3,558 | +46.8% |
| Fixed assets | 21/28 | €1,840 | €106 | -€1,734 | -94.2% |
| Tangible fixed assets | 22/27 | €1,840 | €106 | -€1,734 | -94.2% |
| Furniture and vehicles | 24 | €1,840 | €106 | -€1,734 | -94.2% |
| Current assets | 29/58 | €5,770 | €11,062 | +€5,292 | +91.7% |
| Stocks and contracts in progress | 3 | €3,329 | €3,081 | -€248 | -7.4% |
| Stocks | 30/36 | €3,329 | €3,081 | -€248 | -7.4% |
| Amounts receivable within one year | 40/41 | €615 | €6,284 | +€5,669 | +921.8% |
| Trade receivables | 40 | €503 | €363 | -€140 | -27.8% |
| Other amounts receivable | 41 | €112 | €5,921 | +€5,809 | +5186.6% |
| Cash at bank and in hand | 54/58 | €1,826 | €1,255 | -€571 | -31.3% |
| Deferred charges and accrued income | 490/1 | - | €442 | +€442 | |
| Total equity and liabilities | 10/49 | €7,610 | €11,168 | +€3,558 | +46.8% |
| Equity | 10/15 | -€14,784 | -€3,167 | +€11,617 | +78.6% |
| 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 | -€22,844 | -€11,227 | +€11,617 | +50.9% |
| Amounts payable | 17/49 | €22,394 | €14,335 | -€8,059 | -36.0% |
| Amounts payable within one year | 42/48 | €22,394 | €14,335 | -€8,059 | -36.0% |
| Financial debts | 43 | €586 | - | -€586 | |
| Credit institutions | 430/8 | €586 | - | -€586 | |
| Trade debts | 44 | €2,051 | €4,583 | +€2,532 | +123.5% |
| Suppliers | 440/4 | €2,051 | €4,583 | +€2,532 | +123.5% |
| Taxes, remuneration and social security | 45 | €19,101 | €8,422 | -€10,679 | -55.9% |
| Taxes | 450/3 | €6,752 | €8,422 | +€1,670 | +24.7% |
| Remuneration and social security | 454/9 | €12,349 | - | -€12,349 | |
| Other amounts payable | 47/48 | €656 | €1,330 | +€674 | +102.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,111 | €1,734 | -€1,377 | -44.3% |
| Other operating charges | 640/8 | €1,567 | €3,298 | +€1,731 | +110.5% |
| Gross operating margin | 9900 | -€602 | €17,376 | +€17,978 | |
| Operating profit (loss) | 9901 | -€5,280 | €12,344 | +€17,624 | |
| Financial income | 75/76B | - | €81 | +€81 | |
| Recurring financial income | 75 | - | €81 | +€81 | |
| Financial charges | 65/66B | €189 | €808 | +€619 | +327.5% |
| Recurring financial charges | 65 | €189 | €808 | +€619 | +327.5% |
| Profit (loss) for the period before taxes | 9903 | -€5,469 | €11,617 | +€17,086 | |
| Income taxes | 67/77 | €5,291 | - | -€5,291 | |
| Profit (loss) for the period | 9904 | -€10,760 | €11,617 | +€22,377 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,760 | €11,617 | +€22,377 |
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 9 October 2026 via checked.be.