E&K: 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.
E&K
Largest movements
- Current assets +€59,081
up €59,081 (+56.5%), from €104,560 to €163,641
of which Receivables within one year: +€57,746
- Tangible fixed assets -€8,346
down €8,346 (-36.7%), from €22,744 to €14,399
- Equity +€45,501
up €45,501 (+411%), from €11,078 to €56,579
of which Profit (loss) carried forward: +€45,501
- Debts within one year +€5,635
up €5,635 (+4.8%), from €116,592 to €122,227
of which Trade debts: +€55,569
- Staff costs +€104,974
new in 2022: €104,974
- Gross operating margin +€68,067
up €68,067 (+63.7%), from €106,792 to €174,859
- Other operating charges +€8,697
new in 2022: €8,697
- Financial charges +€2,512
new in 2022: €2,512
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €127,671 | €178,806 | +€51,136 | +40.1% |
| Fixed assets | 21/28 | €23,111 | €15,165 | -€7,946 | -34.4% |
| Tangible fixed assets | 22/27 | €22,744 | €14,399 | -€8,346 | -36.7% |
| Plant, machinery and equipment | 23 | - | €3,903 | +€3,903 | |
| Furniture and vehicles | 24 | - | €3,009 | +€3,009 | |
| Leasing and similar rights | 25 | - | €7,486 | +€7,486 | |
| Financial fixed assets | 28 | €367 | €767 | +€400 | +109% |
| Current assets | 29/58 | €104,560 | €163,641 | +€59,081 | +56.5% |
| Amounts receivable within one year | 40/41 | €98,747 | €156,493 | +€57,746 | +58.5% |
| Trade receivables | 40 | - | €60,511 | +€60,511 | |
| Other amounts receivable | 41 | - | €95,981 | +€95,981 | |
| Cash at bank and in hand | 54/58 | €5,206 | €6,985 | +€1,779 | +34.2% |
| Deferred charges and accrued income | 490/1 | - | €164 | +€164 | |
| Total equity and liabilities | 10/49 | €127,671 | €178,806 | +€51,136 | +40.1% |
| Equity | 10/15 | €11,078 | €56,579 | +€45,501 | +411% |
| Contributions | 10/11 | - | €18,600 | +€18,600 | |
| 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 | -€9,382 | €36,119 | +€45,501 | |
| Amounts payable | 17/49 | €116,592 | €122,227 | +€5,635 | +4.8% |
| Amounts payable within one year | 42/48 | €116,592 | €122,227 | +€5,635 | +4.8% |
| Current portion of amounts payable after more than one year | 42 | - | €1,240 | +€1,240 | |
| Trade debts | 44 | €49,318 | €104,887 | +€55,569 | +113% |
| Suppliers | 440/4 | - | €104,887 | +€104,887 | |
| Taxes, remuneration and social security | 45 | - | €8,376 | +€8,376 | |
| Taxes | 450/3 | - | €2,702 | +€2,702 | |
| Remuneration and social security | 454/9 | - | €5,674 | +€5,674 | |
| Other amounts payable | 47/48 | - | €7,723 | +€7,723 | |
| Remuneration, social security and pensions | 62 | - | €104,974 | +€104,974 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,481 | €12,143 | -€1,339 | -9.9% |
| Other operating charges | 640/8 | - | €8,697 | +€8,697 | |
| Gross operating margin | 9900 | €106,792 | €174,859 | +€68,067 | +63.7% |
| Operating profit (loss) | 9901 | -€110,015 | €49,045 | +€159,060 | |
| Financial income | 75/76B | - | €8 | +€8 | |
| Recurring financial income | 75 | €10,070 | €8 | -€10,062 | -99.9% |
| Financial charges | 65/66B | - | €2,512 | +€2,512 | |
| Recurring financial charges | 65 | €12,307 | €2,512 | -€9,795 | -79.6% |
| Profit (loss) for the period before taxes | 9903 | -€112,252 | €46,541 | +€158,793 | |
| Income taxes | 67/77 | €1,009 | €1,040 | +€31 | +3.1% |
| Profit (loss) for the period | 9904 | -€113,260 | €45,501 | +€158,761 | |
| Profit (loss) for the period to be appropriated | 9905 | -€113,260 | €45,501 | +€158,761 |
Source: filed annual accounts (NBB), financial years ended 30 June 2021 and 30 June 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.