COMMITTED: 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.
COMMITTED
Largest movements
- Current assets +€33,984
up €33,984 (+20.5%), from €166,029 to €200,013
of which Cash: +€32,763
- Debts after one year +€60,883
up €60,883 (+468.0%), from €13,010 to €73,893
- Debts within one year -€40,217
down €40,217 (-21.5%), from €187,320 to €147,103
of which Trade debts: -€41,902
- Equity +€13,910
up €13,910 (+28.8%), from €48,280 to €62,190
of which Profit (loss) carried forward: +€13,910
- Staff costs +€121,178
new in 2022: €121,178
- Gross operating margin +€61,639
up €61,639 (+56.6%), from €108,947 to €170,586
- Depreciation +€4,871
up €4,871 (+17.8%), from €27,366 to €32,238
- Other operating charges +€1,960
new in 2022: €1,960
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €248,610 | €283,186 | +€34,576 | +13.9% |
| Fixed assets | 21/28 | €82,581 | €83,173 | +€592 | +0.7% |
| Tangible fixed assets | 22/27 | €78,178 | €77,585 | -€593 | -0.8% |
| Furniture and vehicles | 24 | - | €77,585 | +€77,585 | |
| Financial fixed assets | 28 | €4,403 | €5,588 | +€1,185 | +26.9% |
| Current assets | 29/58 | €166,029 | €200,013 | +€33,984 | +20.5% |
| Amounts receivable within one year | 40/41 | €140,601 | €141,822 | +€1,221 | +0.9% |
| Trade receivables | 40 | - | €131,164 | +€131,164 | |
| Other amounts receivable | 41 | - | €10,658 | +€10,658 | |
| Cash at bank and in hand | 54/58 | €17,090 | €49,853 | +€32,763 | +191.7% |
| Deferred charges and accrued income | 490/1 | - | €8,338 | +€8,338 | |
| Total equity and liabilities | 10/49 | €248,610 | €283,186 | +€34,576 | +13.9% |
| Equity | 10/15 | €48,280 | €62,190 | +€13,910 | +28.8% |
| Contributions | 10/11 | - | €6,200 | +€6,200 | |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €1,859 | +€1,859 | |
| Reserves not available under the articles | 1311 | - | €1,859 | +€1,859 | |
| Profit (loss) carried forward | 14 | €40,221 | €54,131 | +€13,910 | +34.6% |
| Amounts payable | 17/49 | €200,330 | €220,996 | +€20,666 | +10.3% |
| Amounts payable after more than one year | 17 | €13,010 | €73,893 | +€60,883 | +468.0% |
| Financial debts | 170/4 | - | €73,893 | +€73,893 | |
| Amounts payable within one year | 42/48 | €187,320 | €147,103 | -€40,217 | -21.5% |
| Trade debts | 44 | €59,675 | €17,773 | -€41,902 | -70.2% |
| Suppliers | 440/4 | - | €17,773 | +€17,773 | |
| Advances received on contracts in progress | 46 | - | €4,475 | +€4,475 | |
| Taxes, remuneration and social security | 45 | - | €39,189 | +€39,189 | |
| Taxes | 450/3 | - | €3,681 | +€3,681 | |
| Remuneration and social security | 454/9 | - | €35,508 | +€35,508 | |
| Other amounts payable | 47/48 | - | €85,667 | +€85,667 | |
| Remuneration, social security and pensions | 62 | - | €121,178 | +€121,178 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,366 | €32,238 | +€4,871 | +17.8% |
| Other operating charges | 640/8 | - | €1,960 | +€1,960 | |
| Gross operating margin | 9900 | €108,947 | €170,586 | +€61,639 | +56.6% |
| Operating profit (loss) | 9901 | -€19,818 | €15,211 | +€35,029 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | €1,342 | €0 | -€1,342 | -100.0% |
| Financial charges | 65/66B | - | €1,184 | +€1,184 | |
| Recurring financial charges | 65 | €966 | €1,184 | +€218 | +22.6% |
| Profit (loss) for the period before taxes | 9903 | -€19,542 | €14,027 | +€33,569 | |
| Income taxes | 67/77 | €116 | €117 | +€1 | +0.7% |
| Profit (loss) for the period | 9904 | -€19,658 | €13,910 | +€33,568 | |
| Profit (loss) for the period to be appropriated | 9905 | -€19,658 | €13,910 | +€33,568 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2021 and 31 March 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.