DINNERFREE: 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.
DINNERFREE
Largest movements
- Cash -€2,169
down €2,169 (-91.5%), from €2,369 to €200
mainly Trade debts (-€1,573) and Net result for the year (-€1,101)
- Trade debts -€1,573
down €1,573 (-50.2%), from €3,137 to €1,564
- Profit (loss) carried forward -€1,101
down €1,101 (-20.9%), from -€5,280 to -€6,382
- Other debts +€496
up €496 (+24.8%), from €2,000 to €2,496
- Gross operating margin +€3,513
up €3,513 (+89.5%), from -€3,923 to -€410
- Financial charges +€159
up €159 (+223.7%), from €71 to €230
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 | €4,877 | €2,678 | -€2,198 | -45.1% |
| Current assets | 29/58 | €4,877 | €2,678 | -€2,198 | -45.1% |
| Amounts receivable within one year | 40/41 | €2,504 | €2,470 | -€34 | -1.4% |
| Trade receivables | 40 | €0 | €1,618 | +€1,618 | |
| Other amounts receivable | 41 | €2,504 | €852 | -€1,652 | -66.0% |
| Cash at bank and in hand | 54/58 | €2,369 | €200 | -€2,169 | -91.5% |
| Deferred charges and accrued income | 490/1 | €4 | €8 | +€5 | +117.7% |
| Total equity and liabilities | 10/49 | €4,877 | €2,678 | -€2,198 | -45.1% |
| Equity | 10/15 | -€280 | -€1,382 | -€1,101 | -392.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,280 | -€6,382 | -€1,101 | -20.9% |
| Amounts payable | 17/49 | €5,157 | €4,060 | -€1,097 | -21.3% |
| Amounts payable within one year | 42/48 | €5,137 | €4,060 | -€1,077 | -21.0% |
| Trade debts | 44 | €3,137 | €1,564 | -€1,573 | -50.2% |
| Suppliers | 440/4 | €3,137 | €1,564 | -€1,573 | -50.2% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Other amounts payable | 47/48 | €2,000 | €2,496 | +€496 | +24.8% |
| Accrued charges and deferred income | 492/3 | €20 | €0 | -€20 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €468 | €469 | +€2 | +0.3% |
| Gross operating margin | 9900 | -€3,923 | -€410 | +€3,513 | +89.5% |
| Operating profit (loss) | 9901 | -€4,390 | -€879 | +€3,511 | +80.0% |
| Financial income | 75/76B | €4 | €8 | +€5 | +117.7% |
| Recurring financial income | 75 | €4 | €8 | +€5 | +117.7% |
| Financial charges | 65/66B | €71 | €230 | +€159 | +223.7% |
| Recurring financial charges | 65 | €71 | €230 | +€159 | +223.7% |
| Profit (loss) for the period before taxes | 9903 | -€4,458 | -€1,101 | +€3,356 | +75.3% |
| Profit (loss) for the period | 9904 | -€4,458 | -€1,101 | +€3,356 | +75.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,458 | -€1,101 | +€3,356 | +75.3% |
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 8 October 2026 via checked.be.