De Viersprong: 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.
De Viersprong
Largest movements
- Receivables within one year -€63,440
down €63,440 (-57.5%), from €110,357 to €46,917
- Cash -€28,213
down €28,213 (-21.8%), from €129,427 to €101,214
mainly Net result for the year (-€195,617) and Investment in fixed assets (net) (-€14,537)
- Tangible fixed assets +€10,673
up €10,673 (+58.1%), from €18,377 to €29,050
of which Other tangible fixed assets: +€13,762
- Profit (loss) carried forward -€195,617
down €195,617 (-18.0%), from -€1.1m to -€1.3m
- Debts within one year +€89,891
up €89,891 (+8.5%), from €1.1m to €1.1m
- Provisions +€20,000
up €20,000 (+13.3%), from €150,000 to €170,000
- Accrued charges and deferred income +€5,790
up €5,790 (+7.1%), from €81,235 to €87,026
- Other operating charges -€16,920
down €16,920 (-6.5%), from €261,666 to €244,745
- Write-downs +€3,936
new in 2022: €3,936
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.
Derived cash bridge
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 | €259,015 | €179,079 | -€79,935 | -30.9% |
| Fixed assets | 21/28 | €18,377 | €29,050 | +€10,673 | +58.1% |
| Tangible fixed assets | 22/27 | €18,377 | €29,050 | +€10,673 | +58.1% |
| Furniture and vehicles | 24 | €18,377 | €15,288 | -€3,089 | -16.8% |
| Other tangible fixed assets | 26 | - | €13,762 | +€13,762 | |
| Current assets | 29/58 | €240,638 | €150,030 | -€90,608 | -37.7% |
| Amounts receivable within one year | 40/41 | €110,357 | €46,917 | -€63,440 | -57.5% |
| Trade receivables | 40 | €110,357 | €46,917 | -€63,440 | -57.5% |
| Cash at bank and in hand | 54/58 | €129,427 | €101,214 | -€28,213 | -21.8% |
| Deferred charges and accrued income | 490/1 | €853 | €1,898 | +€1,045 | +123% |
| Total equity and liabilities | 10/49 | €259,015 | €179,079 | -€79,935 | -30.9% |
| Equity | 10/15 | -€1,088,177 | -€1,283,794 | -€195,617 | -18.0% |
| Profit (loss) carried forward | 14 | -€1,088,177 | -€1,283,794 | -€195,617 | -18.0% |
| Provisions and deferred taxes | 16 | €150,000 | €170,000 | +€20,000 | +13.3% |
| Provisions for liabilities and charges | 160/5 | €150,000 | €170,000 | +€20,000 | +13.3% |
| Other liabilities and charges | 164/5 | €150,000 | €170,000 | +€20,000 | +13.3% |
| Amounts payable | 17/49 | €1,197,192 | €1,292,873 | +€95,682 | +8.0% |
| Amounts payable after more than one year | 17 | €58,000 | €58,000 | = | 0.0% |
| Other amounts payable | 178/9 | €58,000 | €58,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,057,957 | €1,147,848 | +€89,891 | +8.5% |
| Trade debts | 44 | €40,484 | €44,971 | +€4,487 | +11.1% |
| Suppliers | 440/4 | €40,484 | €44,971 | +€4,487 | +11.1% |
| Accrued charges and deferred income | 492/3 | €81,235 | €87,026 | +€5,790 | +7.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,089 | €3,864 | +€775 | +25.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €3,936 | +€3,936 | |
| Other operating charges | 640/8 | €261,666 | €244,745 | -€16,920 | -6.5% |
| Non-recurring operating charges | 66A | €150,000 | €20,000 | -€130,000 | -86.7% |
| Gross operating margin | 9900 | €82,509 | €81,779 | -€730 | -0.9% |
| Operating profit (loss) | 9901 | -€332,246 | -€190,767 | +€141,479 | +42.6% |
| Financial charges | 65/66B | €4,029 | €4,850 | +€822 | +20.4% |
| Recurring financial charges | 65 | €4,029 | €4,850 | +€822 | +20.4% |
| Profit (loss) for the period before taxes | 9903 | -€336,275 | -€195,617 | +€140,658 | +41.8% |
| Profit (loss) for the period | 9904 | -€336,275 | -€195,617 | +€140,658 | +41.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€336,275 | -€195,617 | +€140,658 | +41.8% |
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 26 October 2026 via checked.be.