DIEREN ONDER DAK: 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.
DIEREN ONDER DAK
Largest movements
- Cash +€145,061
up €145,061 (+90.6%), from €160,044 to €305,105
mainly Other debts (+€150,000) and Smaller working-capital items (+€75)
- Other debts +€150,000
new in 2021: €150,000
- Equity -€4,339
down €4,339 (-2.7%), from €160,051 to €155,712
- Gross operating margin -€1,944
down €1,944, from €544 to -€1,400
- Other operating charges +€1,440
new in 2021: €1,440
- Financial charges +€60
new in 2021: €60
From the 2020 result to the 2021 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 2020 and 2021 balance sheets and the 2021 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2020 | 2021 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €160,172 | €305,908 | +€145,736 | +91.0% |
| Current assets | 29/58 | €160,172 | €305,908 | +€145,736 | +91.0% |
| Amounts receivable within one year | 40/41 | €128 | €802 | +€674 | +527% |
| Trade receivables | 40 | - | €237 | +€237 | |
| Other amounts receivable | 41 | - | €565 | +€565 | |
| Cash at bank and in hand | 54/58 | €160,044 | €305,105 | +€145,061 | +90.6% |
| Total equity and liabilities | 10/49 | €160,172 | €305,908 | +€145,736 | +91.0% |
| Equity | 10/15 | €160,051 | €155,712 | -€4,339 | -2.7% |
| Contributions | 10/11 | - | €61,701 | +€61,701 | |
| Reserves | 13 | €96,910 | €96,910 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €4,910 | +€4,910 | |
| Reserves not available under the articles | 1311 | - | €4,910 | +€4,910 | |
| Distributable reserves | 133 | - | €92,000 | +€92,000 | |
| Profit (loss) carried forward | 14 | -€1,596 | -€2,899 | -€1,303 | -81.7% |
| Amounts payable | 17/49 | €121 | €150,196 | +€150,075 | +124,029% |
| Amounts payable within one year | 42/48 | €121 | €150,000 | +€149,879 | +123,867% |
| Trade debts | 44 | €121 | - | -€121 | |
| Other amounts payable | 47/48 | - | €150,000 | +€150,000 | |
| Accrued charges and deferred income | 492/3 | - | €196 | +€196 | |
| Other operating charges | 640/8 | - | €1,440 | +€1,440 | |
| Gross operating margin | 9900 | €544 | -€1,400 | -€1,944 | |
| Operating profit (loss) | 9901 | €88 | -€2,840 | -€2,927 | |
| Financial charges | 65/66B | - | €60 | +€60 | |
| Recurring financial charges | 65 | €23 | €60 | +€37 | +159% |
| Profit (loss) for the period before taxes | 9903 | €65 | -€2,899 | -€2,964 | |
| Profit (loss) for the period | 9904 | €65 | -€2,899 | -€2,964 | |
| Profit (loss) for the period to be appropriated | 9905 | €65 | -€2,899 | -€2,964 |
Source: filed annual accounts (NBB), financial years ended 31 December 2020 and 31 December 2021. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.