ECHHYPPO: 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.
ECHHYPPO
Largest movements
- Receivables within one year +€7,694
up €7,694 (+80.1%), from €9,600 to €17,294
- Cash -€190
down €190 (-31.3%), from €608 to €418
mainly Net result for the year (-€16,975) and Receivables within one year (-€7,694)
- Other debts +€24,202
up €24,202 (+1,024%), from €2,364 to €26,566
- Profit (loss) carried forward -€16,975
down €16,975 (-50.7%), from -€33,459 to -€50,434
- Trade debts +€5,359
new in 2022: €5,359
- Tax, wage and social debts -€5,083
down €5,083 (-22.9%), from €22,203 to €17,120
- Gross operating margin -€30,029
down €30,029, from €13,842 to -€16,187
- Taxes -€3,733
down €3,733, from €3,259 to -€474
- Financial charges -€1,060
down €1,060 (-72.9%), from €1,454 to €394
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
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 | €10,208 | €17,712 | +€7,504 | +73.5% |
| Current assets | 29/58 | €10,208 | €17,712 | +€7,504 | +73.5% |
| Amounts receivable within one year | 40/41 | €9,600 | €17,294 | +€7,694 | +80.1% |
| Trade receivables | 40 | €9,600 | €17,294 | +€7,694 | +80.1% |
| Cash at bank and in hand | 54/58 | €608 | €418 | -€190 | -31.3% |
| Total equity and liabilities | 10/49 | €10,208 | €17,712 | +€7,504 | +73.5% |
| Equity | 10/15 | -€14,359 | -€31,334 | -€16,975 | -118% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €100 | €100 | = | 0.0% |
| Non-distributable reserves | 130/1 | €100 | €100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,459 | -€50,434 | -€16,975 | -50.7% |
| Amounts payable | 17/49 | €24,567 | €49,046 | +€24,479 | +99.6% |
| Amounts payable within one year | 42/48 | €24,567 | €49,046 | +€24,479 | +99.6% |
| Trade debts | 44 | - | €5,359 | +€5,359 | |
| Suppliers | 440/4 | - | €5,359 | +€5,359 | |
| Taxes, remuneration and social security | 45 | €22,203 | €17,120 | -€5,083 | -22.9% |
| Taxes | 450/3 | €22,203 | €17,120 | -€5,083 | -22.9% |
| Other amounts payable | 47/48 | €2,364 | €26,566 | +€24,202 | +1,024% |
| Other operating charges | 640/8 | €880 | €868 | -€12 | -1.4% |
| Gross operating margin | 9900 | €13,842 | -€16,187 | -€30,029 | |
| Operating profit (loss) | 9901 | €12,962 | -€17,055 | -€30,016 | |
| Financial charges | 65/66B | €1,454 | €394 | -€1,060 | -72.9% |
| Recurring financial charges | 65 | €1,454 | €394 | -€1,060 | -72.9% |
| Profit (loss) for the period before taxes | 9903 | €11,507 | -€17,449 | -€28,956 | |
| Income taxes | 67/77 | €3,259 | -€474 | -€3,733 | |
| Profit (loss) for the period | 9904 | €8,248 | -€16,975 | -€25,223 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,248 | -€16,975 | -€25,223 |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.