Cut & Paste: 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.
Cut & Paste
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Profit (loss) carried forward -€408
down €408 (-0.8%), from -€48,756 to -€49,164
- Current portion of long-term debt +€408
up €408 (+1.2%), from €35,225 to €35,633
- Gross operating margin +€352
up €352 (+55.1%), from -€639 to -€287
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 | €8,250 | €8,250 | = | 0.0% |
| Fixed assets | 21/28 | €250 | €250 | = | 0.0% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €8,000 | €8,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €8,000 | €8,000 | = | 0.0% |
| Trade receivables | 40 | €8,000 | €8,000 | = | 0.0% |
| Total equity and liabilities | 10/49 | €8,250 | €8,250 | = | 0.0% |
| Equity | 10/15 | -€30,156 | -€30,564 | -€408 | -1.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€48,756 | -€49,164 | -€408 | -0.8% |
| Amounts payable | 17/49 | €38,406 | €38,814 | +€408 | +1.1% |
| Amounts payable within one year | 42/48 | €38,406 | €38,814 | +€408 | +1.1% |
| Current portion of amounts payable after more than one year | 42 | €35,225 | €35,633 | +€408 | +1.2% |
| Other amounts payable | 47/48 | €3,181 | €3,181 | = | 0.0% |
| Other operating charges | 640/8 | €120 | €122 | +€2 | +1.3% |
| Gross operating margin | 9900 | -€639 | -€287 | +€352 | +55.1% |
| Operating profit (loss) | 9901 | -€759 | -€408 | +€350 | +46.2% |
| Profit (loss) for the period before taxes | 9903 | -€759 | -€408 | +€350 | +46.2% |
| Profit (loss) for the period | 9904 | -€759 | -€408 | +€350 | +46.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€759 | -€408 | +€350 | +46.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2021 and 30 September 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.