DAPHNE: 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.
DAPHNE
Largest movements
- Cash -€669
down €669 (-1.5%), from €43,827 to €43,158
mainly Net result for the year (-€669)
- Profit (loss) carried forward -€670
down €670 (-2.0%), from €34,279 to €33,609
- Taxes -€7,088
no longer reported in 2022 (was €7,088)
- Gross operating margin +€6,814
up €6,814 (+96.7%), from -€7,046 to -€232
- Financial income -€6,500
no longer reported in 2022 (was €6,500)
- Other operating charges +€333
new in 2022: €333
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 | €54,742 | €54,073 | -€669 | -1.2% |
| Current assets | 29/58 | €54,742 | €54,073 | -€669 | -1.2% |
| Amounts receivable within one year | 40/41 | €10,915 | €10,915 | = | 0.0% |
| Other amounts receivable | 41 | €10,915 | €10,915 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €43,827 | €43,158 | -€669 | -1.5% |
| Total equity and liabilities | 10/49 | €54,742 | €54,073 | -€669 | -1.2% |
| Equity | 10/15 | €54,742 | €54,073 | -€669 | -1.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,863 | €1,864 | +€1 | +0.1% |
| Non-distributable reserves | 130/1 | €1,863 | €1,864 | +€1 | +0.1% |
| Legal reserve | 130 | €1,863 | €1,864 | +€1 | +0.1% |
| Profit (loss) carried forward | 14 | €34,279 | €33,609 | -€670 | -2.0% |
| Other operating charges | 640/8 | - | €333 | +€333 | |
| Gross operating margin | 9900 | -€7,046 | -€232 | +€6,814 | +96.7% |
| Operating profit (loss) | 9901 | -€7,046 | -€565 | +€6,481 | +92.0% |
| Financial income | 75/76B | €6,500 | - | -€6,500 | |
| Recurring financial income | 75 | €6,500 | - | -€6,500 | |
| Financial charges | 65/66B | €60 | €104 | +€44 | +73.3% |
| Recurring financial charges | 65 | €60 | €104 | +€44 | +73.3% |
| Profit (loss) for the period before taxes | 9903 | -€606 | -€669 | -€63 | -10.4% |
| Income taxes | 67/77 | €7,088 | - | -€7,088 | |
| Profit (loss) for the period | 9904 | -€7,694 | -€669 | +€7,025 | +91.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,694 | -€669 | +€7,025 | +91.3% |
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 6 October 2026 via checked.be.