EPIDOTE Consulting: 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.
EPIDOTE Consulting
Largest movements
- Cash -€1,962
down €1,962 (-90.3%), from €2,172 to €210
mainly Receivables within one year (-€1,254) and Other debts (-€550)
- Receivables within one year +€1,254
up €1,254 (+3.3%), from €37,427 to €38,681
of which Other amounts receivable: +€1,254
- Other debts -€550
down €550 (-2.5%), from €21,685 to €21,135
- Gross operating margin +€689
up €689 (+85.9%), from -€802 to -€113
- Other operating charges -€675
down €675 (-93.1%), from €725 to €50
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 | €39,599 | €38,890 | -€708 | -1.8% |
| Current assets | 29/58 | €39,599 | €38,890 | -€708 | -1.8% |
| Amounts receivable within one year | 40/41 | €37,427 | €38,681 | +€1,254 | +3.3% |
| Trade receivables | 40 | €19,650 | €19,650 | = | 0.0% |
| Other amounts receivable | 41 | €17,777 | €19,031 | +€1,254 | +7.1% |
| Cash at bank and in hand | 54/58 | €2,172 | €210 | -€1,962 | -90.3% |
| Total equity and liabilities | 10/49 | €39,599 | €38,890 | -€708 | -1.8% |
| Equity | 10/15 | €16,843 | €16,635 | -€208 | -1.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,157 | -€5,365 | -€208 | -4.0% |
| Amounts payable | 17/49 | €22,755 | €22,255 | -€500 | -2.2% |
| Amounts payable within one year | 42/48 | €22,755 | €22,255 | -€500 | -2.2% |
| Trade debts | 44 | €1,071 | €1,121 | +€50 | +4.7% |
| Suppliers | 440/4 | €1,071 | €1,121 | +€50 | +4.7% |
| Other amounts payable | 47/48 | €21,685 | €21,135 | -€550 | -2.5% |
| Other operating charges | 640/8 | €725 | €50 | -€675 | -93.1% |
| Gross operating margin | 9900 | -€802 | -€113 | +€689 | +85.9% |
| Operating profit (loss) | 9901 | -€1,527 | -€163 | +€1,364 | +89.3% |
| Financial charges | 65/66B | €45 | €45 | = | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,572 | -€208 | +€1,364 | +86.8% |
| Profit (loss) for the period | 9904 | -€1,572 | -€208 | +€1,364 | +86.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,572 | -€208 | +€1,364 | +86.8% |
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 1 November 2026 via checked.be.