e-Necto: 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.
e-Necto
Largest movements
- Receivables within one year +€9,312
up €9,312 (+229.5%), from €4,058 to €13,371
of which Trade receivables: +€13,371
- Cash -€4,656
down €4,656 (-36.8%), from €12,668 to €8,012
mainly Contributions, distributions and other (-€21,099) and Receivables within one year (-€9,312)
- Deferred charges and accrued income +€1,900
up €1,900 (+147.5%), from €1,288 to €3,187
- Other debts +€6,670
up €6,670 (+133.4%), from €5,000 to €11,670
- Tax, wage and social debts +€4,774
up €4,774 (+49.7%), from €9,615 to €14,390
- Trade debts -€3,182
down €3,182 (-56.9%), from €5,596 to €2,414
- Debts after one year -€1,970
down €1,970 (-44.8%), from €4,400 to €2,430
- Current portion of long-term debt +€1,389
up €1,389 (+247.8%), from €560 to €1,949
- Gross operating margin +€13,564
up €13,564 (+64.1%), from €21,147 to €34,711
- Taxes +€3,111
up €3,111 (+83.8%), from €3,713 to €6,824
- Financial charges -€2,606
down €2,606 (-64.3%), from €4,052 to €1,446
of which Non-recurring financial charges: -€2,686
- Other operating charges +€1,416
up €1,416 (+133.9%), from €1,057 to €2,473
- Depreciation +€1,108
up €1,108 (+46.6%), from €2,375 to €3,483
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 | €27,059 | €33,852 | +€6,794 | +25.1% |
| Fixed assets | 21/28 | €9,045 | €9,282 | +€238 | +2.6% |
| Tangible fixed assets | 22/27 | €8,795 | €9,032 | +€238 | +2.7% |
| Furniture and vehicles | 24 | €2,700 | €5,240 | +€2,541 | +94.1% |
| Leasing and similar rights | 25 | €6,095 | €3,792 | -€2,303 | -37.8% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €18,014 | €24,570 | +€6,556 | +36.4% |
| Amounts receivable within one year | 40/41 | €4,058 | €13,371 | +€9,312 | +229.5% |
| Trade receivables | 40 | - | €13,371 | +€13,371 | |
| Other amounts receivable | 41 | €4,058 | - | -€4,058 | |
| Cash at bank and in hand | 54/58 | €12,668 | €8,012 | -€4,656 | -36.8% |
| Deferred charges and accrued income | 490/1 | €1,288 | €3,187 | +€1,900 | +147.5% |
| Total equity and liabilities | 10/49 | €27,059 | €33,852 | +€6,794 | +25.1% |
| Equity | 10/15 | €1,887 | €1,000 | -€887 | -47.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Outside capital | 11 | €1,000 | €1,000 | = | 0.0% |
| Other | 1109/19 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €887 | - | -€887 | |
| Amounts payable | 17/49 | €25,172 | €32,852 | +€7,681 | +30.5% |
| Amounts payable after more than one year | 17 | €4,400 | €2,430 | -€1,970 | -44.8% |
| Financial debts | 170/4 | €4,400 | €2,430 | -€1,970 | -44.8% |
| Amounts payable within one year | 42/48 | €20,772 | €30,422 | +€9,650 | +46.5% |
| Current portion of amounts payable after more than one year | 42 | €560 | €1,949 | +€1,389 | +247.8% |
| Trade debts | 44 | €5,596 | €2,414 | -€3,182 | -56.9% |
| Suppliers | 440/4 | €5,596 | €2,414 | -€3,182 | -56.9% |
| Taxes, remuneration and social security | 45 | €9,615 | €14,390 | +€4,774 | +49.7% |
| Taxes | 450/3 | €9,615 | €14,390 | +€4,774 | +49.7% |
| Other amounts payable | 47/48 | €5,000 | €11,670 | +€6,670 | +133.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,375 | €3,483 | +€1,108 | +46.6% |
| Other operating charges | 640/8 | €1,057 | €2,473 | +€1,416 | +133.9% |
| Non-recurring operating charges | 66A | €612 | €327 | -€284 | -46.5% |
| Gross operating margin | 9900 | €21,147 | €34,711 | +€13,564 | +64.1% |
| Operating profit (loss) | 9901 | €17,102 | €28,428 | +€11,325 | +66.2% |
| Financial income | 75/76B | €16 | €55 | +€38 | +232.2% |
| Recurring financial income | 75 | €16 | €55 | +€38 | +232.2% |
| Financial charges | 65/66B | €4,052 | €1,446 | -€2,606 | -64.3% |
| Recurring financial charges | 65 | €1,366 | €1,446 | +€80 | +5.9% |
| Non-recurring financial charges | 66B | €2,686 | - | -€2,686 | |
| Profit (loss) for the period before taxes | 9903 | €13,067 | €27,037 | +€13,969 | +106.9% |
| Income taxes | 67/77 | €3,713 | €6,824 | +€3,111 | +83.8% |
| Profit (loss) for the period | 9904 | €9,354 | €20,213 | +€10,858 | +116.1% |
| Profit (loss) for the period to be appropriated | 9905 | €9,354 | €20,213 | +€10,858 | +116.1% |
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 28 September 2026 via checked.be.