ENABLING PROCUREMENT: 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.
ENABLING PROCUREMENT
Largest movements
- Cash -€45,346
down €45,346 (-21.2%), from €213,777 to €168,431
mainly Trade debts (-€42,977) and Receivables within one year (-€9,189)
- Receivables within one year +€9,189
up €9,189 (+14.8%), from €62,082 to €71,271
of which Other amounts receivable: +€4,887
- Trade debts -€42,977
down €42,977 (-51.3%), from €83,796 to €40,819
- Profit (loss) carried forward +€5,201
up €5,201 (+3.0%), from €174,017 to €179,219
- Gross operating margin +€24,534
up €24,534, from -€12,842 to €11,691
- Staff costs -€1,728
down €1,728, from €895 to -€834
- Other operating charges -€628
down €628 (-63.8%), from €985 to €357
- Depreciation -€316
down €316 (-26.6%), from €1,188 to €871
- Financial charges -€280
down €280, from €252 to -€27
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 | €278,866 | €240,638 | -€38,228 | -13.7% |
| Fixed assets | 21/28 | €1,807 | €936 | -€871 | -48.2% |
| Tangible fixed assets | 22/27 | €1,807 | €936 | -€871 | -48.2% |
| Plant, machinery and equipment | 23 | €535 | €45 | -€490 | -91.7% |
| Furniture and vehicles | 24 | €1,273 | €891 | -€381 | -30.0% |
| Current assets | 29/58 | €277,059 | €239,702 | -€37,357 | -13.5% |
| Amounts receivable within one year | 40/41 | €62,082 | €71,271 | +€9,189 | +14.8% |
| Trade receivables | 40 | €43,767 | €48,068 | +€4,302 | +9.8% |
| Other amounts receivable | 41 | €18,316 | €23,203 | +€4,887 | +26.7% |
| Cash at bank and in hand | 54/58 | €213,777 | €168,431 | -€45,346 | -21.2% |
| Deferred charges and accrued income | 490/1 | €1,200 | €0 | -€1,200 | -100.0% |
| Total equity and liabilities | 10/49 | €278,866 | €240,638 | -€38,228 | -13.7% |
| Equity | 10/15 | €194,477 | €199,679 | +€5,201 | +2.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €174,017 | €179,219 | +€5,201 | +3.0% |
| Amounts payable | 17/49 | €84,389 | €40,960 | -€43,430 | -51.5% |
| Amounts payable within one year | 42/48 | €84,389 | €40,960 | -€43,430 | -51.5% |
| Financial debts | 43 | - | €9 | +€9 | |
| Credit institutions | 430/8 | - | €9 | +€9 | |
| Trade debts | 44 | €83,796 | €40,819 | -€42,977 | -51.3% |
| Suppliers | 440/4 | €83,796 | €40,819 | -€42,977 | -51.3% |
| Taxes, remuneration and social security | 45 | €593 | €132 | -€461 | -77.8% |
| Taxes | 450/3 | €593 | €132 | -€461 | -77.8% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €895 | -€834 | -€1,728 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,188 | €871 | -€316 | -26.6% |
| Other operating charges | 640/8 | €985 | €357 | -€628 | -63.8% |
| Non-recurring operating charges | 66A | €658 | €5,804 | +€5,146 | +782.5% |
| Gross operating margin | 9900 | -€12,842 | €11,691 | +€24,534 | |
| Operating profit (loss) | 9901 | -€16,567 | €5,493 | +€22,061 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €252 | -€27 | -€280 | |
| Recurring financial charges | 65 | €252 | -€27 | -€280 | |
| Profit (loss) for the period before taxes | 9903 | -€16,819 | €5,521 | +€22,340 | |
| Income taxes | 67/77 | €315 | €319 | +€5 | +1.4% |
| Profit (loss) for the period | 9904 | -€17,134 | €5,201 | +€22,336 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,134 | €5,201 | +€22,336 |
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 4 October 2026 via checked.be.