COMPTA DG PLUS: 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.
COMPTA DG PLUS
Largest movements
- Receivables within one year +€41,304
up €41,304 (+7.1%), from €580,726 to €622,030
of which Other amounts receivable: +€41,598
- Profit (loss) carried forward -€34,051
down €34,051 (-19.2%), from €177,312 to €143,261
- Other debts +€28,757
new in 2022: €28,757
- Tax, wage and social debts +€23,495
up €23,495 (+30.7%), from €76,621 to €100,116
- Trade debts +€21,424
up €21,424 (+41.4%), from €51,811 to €73,235
- Other operating charges +€38,194
up €38,194 (+1986.2%), from €1,923 to €40,117
- Financial income +€35,840
new in 2022: €35,840
of which Financial income: +€35,840
- Taxes +€20,425
up €20,425 (+299.5%), from €6,820 to €27,245
- Write-downs -€605
down €605 (-100.0%), from €605 to €0
- Gross operating margin +€261
up €261 (+7.6%), from €3,453 to €3,714
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 | €735,114 | €771,837 | +€36,723 | +5.0% |
| Fixed assets | 21/28 | €153,957 | €149,192 | -€4,765 | -3.1% |
| Tangible fixed assets | 22/27 | €153,957 | €149,192 | -€4,765 | -3.1% |
| Land and buildings | 22 | €131,877 | €127,112 | -€4,765 | -3.6% |
| Plant, machinery and equipment | 23 | - | €0 | = | |
| Other tangible fixed assets | 26 | €22,080 | €22,080 | -€0 | 0.0% |
| Current assets | 29/58 | €581,157 | €622,646 | +€41,489 | +7.1% |
| Amounts receivable within one year | 40/41 | €580,726 | €622,030 | +€41,304 | +7.1% |
| Trade receivables | 40 | €79,541 | €79,247 | -€294 | -0.4% |
| Other amounts receivable | 41 | €501,185 | €542,783 | +€41,598 | +8.3% |
| Cash at bank and in hand | 54/58 | €431 | €616 | +€185 | +42.9% |
| Total equity and liabilities | 10/49 | €735,114 | €771,837 | +€36,723 | +5.0% |
| Equity | 10/15 | €602,669 | €568,618 | -€34,051 | -5.6% |
| Contributions | 10/11 | €8,317 | €8,317 | -€0 | 0.0% |
| Capital | 10 | €8,317 | - | -€8,317 | |
| Issued capital | 100 | €20,402 | - | -€20,402 | |
| Uncalled capital | 101 | €12,085 | - | -€12,085 | |
| Reserves | 13 | €417,040 | €417,040 | +€0 | 0.0% |
| Non-distributable reserves | 130/1 | €2,040 | €2,040 | +€0 | 0.0% |
| Legal reserve | 130 | €2,040 | - | -€2,040 | |
| Reserves not available under the articles | 1311 | - | €2,040 | +€2,040 | |
| Tax-exempt reserves | 132 | €15,000 | €15,000 | = | 0.0% |
| Distributable reserves | 133 | €400,000 | €400,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €177,312 | €143,261 | -€34,051 | -19.2% |
| Amounts payable | 17/49 | €132,445 | €203,219 | +€70,774 | +53.4% |
| Amounts payable within one year | 42/48 | €132,445 | €202,108 | +€69,663 | +52.6% |
| Financial debts | 43 | €4,013 | €0 | -€4,013 | -100.0% |
| Credit institutions | 430/8 | €4,013 | €0 | -€4,013 | -100.0% |
| Trade debts | 44 | €51,811 | €73,235 | +€21,424 | +41.4% |
| Suppliers | 440/4 | €51,811 | €73,235 | +€21,424 | +41.4% |
| Taxes, remuneration and social security | 45 | €76,621 | €100,116 | +€23,495 | +30.7% |
| Taxes | 450/3 | €76,621 | €100,116 | +€23,495 | +30.7% |
| Other amounts payable | 47/48 | - | €28,757 | +€28,757 | |
| Accrued charges and deferred income | 492/3 | - | €1,111 | +€1,111 | |
| Non-recurring operating income | 76A | €3,000 | - | -€3,000 | |
| Remuneration, social security and pensions | 62 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,765 | €4,765 | +€0 | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €605 | €0 | -€605 | -100.0% |
| Other operating charges | 640/8 | €1,923 | €40,117 | +€38,194 | +1986.2% |
| Gross operating margin | 9900 | €3,453 | €3,714 | +€261 | +7.6% |
| Operating profit (loss) | 9901 | -€3,840 | -€41,168 | -€37,328 | -972.1% |
| Financial income | 75/76B | - | €35,840 | +€35,840 | |
| Recurring financial income | 75 | - | €35,840 | +€35,840 | |
| Non-recurring financial income | 76B | - | €0 | = | |
| Financial charges | 65/66B | €1,336 | €1,476 | +€140 | +10.5% |
| Recurring financial charges | 65 | €1,336 | €1,476 | +€140 | +10.5% |
| Profit (loss) for the period before taxes | 9903 | -€5,176 | -€6,805 | -€1,629 | -31.5% |
| Income taxes | 67/77 | €6,820 | €27,245 | +€20,425 | +299.5% |
| Profit (loss) for the period | 9904 | -€11,996 | -€34,050 | -€22,054 | -183.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,996 | -€34,050 | -€22,054 | -183.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.