ECLIPSIS IT: 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.
ECLIPSIS IT
Largest movements
- Cash +€43,132
up €43,132 (+21.7%), from €198,780 to €241,912
mainly Net result for the year (+€26,661) and Depreciation (+€11,128)
- Tangible fixed assets -€11,128
down €11,128 (-33.3%), from €33,428 to €22,300
- Receivables within one year -€9,562
down €9,562 (-20.5%), from €46,737 to €37,175
- Equity +€26,661
up €26,661 (+11.8%), from €225,592 to €252,253
of which Reserves: +€26,661
- Debts after one year -€10,886
no longer reported in 2021 (was €10,886)
- Debts within one year +€6,666
up €6,666 (+15.7%), from €42,467 to €49,134
of which Current portion of long-term debt: +€15,944
- Other operating charges +€1,887
new in 2021: €1,887
- Financial charges +€803
new in 2021: €803
From the 2020 result to the 2021 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 2020 and 2021 balance sheets and the 2021 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2020 | 2021 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €278,945 | €301,387 | +€22,442 | +8.0% |
| Fixed assets | 21/28 | €33,428 | €22,300 | -€11,128 | -33.3% |
| Tangible fixed assets | 22/27 | €33,428 | €22,300 | -€11,128 | -33.3% |
| Leasing and similar rights | 25 | - | €22,300 | +€22,300 | |
| Current assets | 29/58 | €245,517 | €279,087 | +€33,570 | +13.7% |
| Amounts receivable within one year | 40/41 | €46,737 | €37,175 | -€9,562 | -20.5% |
| Trade receivables | 40 | - | €22,099 | +€22,099 | |
| Other amounts receivable | 41 | - | €15,076 | +€15,076 | |
| Cash at bank and in hand | 54/58 | €198,780 | €241,912 | +€43,132 | +21.7% |
| Total equity and liabilities | 10/49 | €278,945 | €301,387 | +€22,442 | +8.0% |
| Equity | 10/15 | €225,592 | €252,253 | +€26,661 | +11.8% |
| Contributions | 10/11 | - | €1,000 | +€1,000 | |
| Capital | 10 | - | €1,000 | +€1,000 | |
| Issued capital | 100 | - | €1,000 | +€1,000 | |
| Reserves | 13 | €224,592 | €251,253 | +€26,661 | +11.9% |
| Non-distributable reserves | 130/1 | - | €100 | +€100 | |
| Legal reserve | 130 | - | €100 | +€100 | |
| Distributable reserves | 133 | - | €251,153 | +€251,153 | |
| Amounts payable | 17/49 | €53,353 | €49,134 | -€4,219 | -7.9% |
| Amounts payable after more than one year | 17 | €10,886 | - | -€10,886 | |
| Amounts payable within one year | 42/48 | €42,467 | €49,134 | +€6,666 | +15.7% |
| Current portion of amounts payable after more than one year | 42 | - | €15,944 | +€15,944 | |
| Trade debts | 44 | €13,908 | €25,762 | +€11,854 | +85.2% |
| Suppliers | 440/4 | - | €25,762 | +€25,762 | |
| Taxes, remuneration and social security | 45 | - | €2,998 | +€2,998 | |
| Taxes | 450/3 | - | €2,998 | +€2,998 | |
| Other amounts payable | 47/48 | - | €4,430 | +€4,430 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,241 | €11,128 | -€113 | -1.0% |
| Other operating charges | 640/8 | - | €1,887 | +€1,887 | |
| Gross operating margin | 9900 | €52,620 | €53,020 | +€400 | +0.8% |
| Operating profit (loss) | 9901 | €39,492 | €40,005 | +€513 | +1.3% |
| Financial income | 75/76B | - | €38 | +€38 | |
| Recurring financial income | 75 | €77 | €38 | -€39 | -50.6% |
| Financial charges | 65/66B | - | €803 | +€803 | |
| Recurring financial charges | 65 | €1,034 | €803 | -€231 | -22.3% |
| Profit (loss) for the period before taxes | 9903 | €38,535 | €39,240 | +€705 | +1.8% |
| Income taxes | 67/77 | €12,345 | €12,579 | +€234 | +1.9% |
| Profit (loss) for the period | 9904 | €26,190 | €26,661 | +€471 | +1.8% |
| Profit (loss) for the period to be appropriated | 9905 | €26,190 | €26,661 | +€471 | +1.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2020 and 31 December 2021. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.