DILAN FIRINI: what changed
DILAN FIRINI
Largest movements
- Cash -€5,645
down €5,645 (-91.9%), from €6,140 to €495
mainly Investment in fixed assets (net) (-€6,741) and Debts within one year (-€6,126)
- Stocks and contracts +€3,775
up €3,775 (+425%), from €887 to €4,662
- Receivables within one year -€1,903
down €1,903 (-43.6%), from €4,363 to €2,460
- Tangible fixed assets -€1,093
down €1,093 (-3.9%), from €27,973 to €26,881
- Deferred charges and accrued income +€622
new in 2021: €622
- Debts within one year -€6,126
down €6,126 (-42.7%), from €14,334 to €8,208
of which Trade debts: -€4,556
- Equity +€5,821
up €5,821 (+33.1%), from €17,582 to €23,403
of which Contributions: +€6,200
- Debts after one year -€3,946
down €3,946 (-33.0%), from €11,955 to €8,009
- Gross operating margin +€6,742
up €6,742 (+58.1%), from €11,597 to €18,338
- Depreciation +€2,622
up €2,622 (+50.3%), from €5,212 to €7,834
- Other operating charges +€2,481
new in 2021: €2,481
- Financial charges +€2,078
new in 2021: €2,078
Change in the result, 2020 to 2021
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2020 and 2021 balance sheets and the 2021 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2020 | 2021 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €43,870 | €39,619 | -€4,251 | -9.7% |
| Fixed assets | 21/28 | €32,473 | €31,381 | -€1,093 | -3.4% |
| Tangible fixed assets | 22/27 | €27,973 | €26,881 | -€1,093 | -3.9% |
| Plant, machinery and equipment | 23 | - | €9,750 | +€9,750 | |
| Furniture and vehicles | 24 | - | €17,131 | +€17,131 | |
| Financial fixed assets | 28 | €4,500 | €4,500 | = | 0.0% |
| Current assets | 29/58 | €11,397 | €8,238 | -€3,159 | -27.7% |
| Stocks and contracts in progress | 3 | €887 | €4,662 | +€3,775 | +425% |
| Stocks | 30/36 | - | €4,662 | +€4,662 | |
| Amounts receivable within one year | 40/41 | €4,363 | €2,460 | -€1,903 | -43.6% |
| Trade receivables | 40 | - | €768 | +€768 | |
| Other amounts receivable | 41 | - | €1,692 | +€1,692 | |
| Cash at bank and in hand | 54/58 | €6,140 | €495 | -€5,645 | -91.9% |
| Deferred charges and accrued income | 490/1 | - | €622 | +€622 | |
| Total equity and liabilities | 10/49 | €43,870 | €39,619 | -€4,251 | -9.7% |
| Equity | 10/15 | €17,582 | €23,403 | +€5,821 | +33.1% |
| Contributions | 10/11 | - | €6,200 | +€6,200 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €1,860 | +€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €9,522 | €15,343 | +€5,821 | +61.1% |
| Amounts payable | 17/49 | €26,288 | €16,216 | -€10,072 | -38.3% |
| Amounts payable after more than one year | 17 | €11,955 | €8,009 | -€3,946 | -33.0% |
| Financial debts | 170/4 | - | €8,009 | +€8,009 | |
| Amounts payable within one year | 42/48 | €14,334 | €8,208 | -€6,126 | -42.7% |
| Current portion of amounts payable after more than one year | 42 | - | €3,946 | +€3,946 | |
| Trade debts | 44 | €6,896 | €2,339 | -€4,556 | -66.1% |
| Suppliers | 440/4 | - | €2,339 | +€2,339 | |
| Taxes, remuneration and social security | 45 | - | €349 | +€349 | |
| Taxes | 450/3 | - | €349 | +€349 | |
| Other amounts payable | 47/48 | - | €1,573 | +€1,573 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,212 | €7,834 | +€2,622 | +50.3% |
| Other operating charges | 640/8 | - | €2,481 | +€2,481 | |
| Gross operating margin | 9900 | €11,597 | €18,338 | +€6,742 | +58.1% |
| Operating profit (loss) | 9901 | €3,143 | €8,024 | +€4,881 | +155% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | - | €2,078 | +€2,078 | |
| Recurring financial charges | 65 | €321 | €2,078 | +€1,758 | +548% |
| Profit (loss) for the period before taxes | 9903 | €2,823 | €5,946 | +€3,123 | +111% |
| Income taxes | 67/77 | €225 | €125 | -€100 | -44.6% |
| Profit (loss) for the period | 9904 | €2,598 | €5,821 | +€3,223 | +124% |
| Profit (loss) for the period to be appropriated | 9905 | €2,598 | €5,821 | +€3,223 | +124% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2020 and 31 December 2021. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.