DIT SOLUTION: 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.
DIT SOLUTION
Largest movements
- Cash -€7,831
down €7,831 (-30.1%), from €26,030 to €18,199
mainly Receivables within one year (-€7,276) and Investment in fixed assets (net) (-€5,734)
- Receivables within one year +€7,276
up €7,276 (+56.9%), from €12,778 to €20,054
of which Other amounts receivable: +€6,296
- Tangible fixed assets -€1,611
down €1,611 (-3.9%), from €41,541 to €39,930
of which Land and buildings: -€1,366
- Debts after one year -€2,402
down €2,402 (-14.0%), from €17,120 to €14,719
- Trade debts -€2,319
down €2,319 (-50.4%), from €4,599 to €2,280
- Reserves +€1,657
up €1,657 (+5.2%), from €31,921 to €33,578
of which Distributable reserves: +€1,657
- Tax, wage and social debts +€1,554
up €1,554 (+56.9%), from €2,731 to €4,285
- Other debts -€1,279
down €1,279 (-61.6%), from €2,076 to €797
- Gross operating margin -€40,591
down €40,591 (-74.4%), from €54,559 to €13,968
- Taxes -€6,712
down €6,712 (-68.1%), from €9,858 to €3,145
- Depreciation -€5,838
down €5,838 (-44.3%), from €13,184 to €7,345
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 | €81,731 | €79,829 | -€1,902 | -2.3% |
| Fixed assets | 21/28 | €41,541 | €39,930 | -€1,611 | -3.9% |
| Tangible fixed assets | 22/27 | €41,541 | €39,930 | -€1,611 | -3.9% |
| Land and buildings | 22 | €24,323 | €22,956 | -€1,366 | -5.6% |
| Plant, machinery and equipment | 23 | €1,678 | €1,016 | -€663 | -39.5% |
| Furniture and vehicles | 24 | €15,540 | €15,958 | +€418 | +2.7% |
| Current assets | 29/58 | €40,190 | €39,899 | -€291 | -0.7% |
| Amounts receivable within one year | 40/41 | €12,778 | €20,054 | +€7,276 | +56.9% |
| Trade receivables | 40 | €12,185 | €13,165 | +€980 | +8.0% |
| Other amounts receivable | 41 | €593 | €6,889 | +€6,296 | +1062.3% |
| Cash at bank and in hand | 54/58 | €26,030 | €18,199 | -€7,831 | -30.1% |
| Deferred charges and accrued income | 490/1 | €1,382 | €1,646 | +€264 | +19.1% |
| Total equity and liabilities | 10/49 | €81,731 | €79,829 | -€1,902 | -2.3% |
| Equity | 10/15 | €50,521 | €52,178 | +€1,657 | +3.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €31,921 | €33,578 | +€1,657 | +5.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €30,061 | €31,718 | +€1,657 | +5.5% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €31,210 | €27,651 | -€3,559 | -11.4% |
| Amounts payable after more than one year | 17 | €17,120 | €14,719 | -€2,402 | -14.0% |
| Financial debts | 170/4 | €17,120 | €14,719 | -€2,402 | -14.0% |
| Amounts payable within one year | 42/48 | €11,773 | €9,764 | -€2,009 | -17.1% |
| Current portion of amounts payable after more than one year | 42 | €2,367 | €2,402 | +€34 | +1.4% |
| Trade debts | 44 | €4,599 | €2,280 | -€2,319 | -50.4% |
| Suppliers | 440/4 | €4,599 | €2,280 | -€2,319 | -50.4% |
| Taxes, remuneration and social security | 45 | €2,731 | €4,285 | +€1,554 | +56.9% |
| Taxes | 450/3 | €2,731 | €4,285 | +€1,554 | +56.9% |
| Other amounts payable | 47/48 | €2,076 | €797 | -€1,279 | -61.6% |
| Accrued charges and deferred income | 492/3 | €2,317 | €3,169 | +€852 | +36.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,184 | €7,345 | -€5,838 | -44.3% |
| Other operating charges | 640/8 | €994 | €1,220 | +€225 | +22.7% |
| Gross operating margin | 9900 | €54,559 | €13,968 | -€40,591 | -74.4% |
| Operating profit (loss) | 9901 | €40,381 | €5,403 | -€34,978 | -86.6% |
| Financial income | 75/76B | €6 | €10 | +€4 | +62.7% |
| Recurring financial income | 75 | €6 | €10 | +€4 | +62.7% |
| Financial charges | 65/66B | €469 | €611 | +€142 | +30.3% |
| Recurring financial charges | 65 | €469 | €611 | +€142 | +30.3% |
| Profit (loss) for the period before taxes | 9903 | €39,918 | €4,802 | -€35,117 | -88.0% |
| Income taxes | 67/77 | €9,858 | €3,145 | -€6,712 | -68.1% |
| Profit (loss) for the period | 9904 | €30,061 | €1,657 | -€28,404 | -94.5% |
| Profit (loss) for the period to be appropriated | 9905 | €30,061 | €1,657 | -€28,404 | -94.5% |
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 5 October 2026 via checked.be.