Etc ... 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.
Etc ... Consulting
Largest movements
- Receivables within one year +€122,735
up €122,735 (+183.9%), from €66,743 to €189,478
of which Trade receivables: +€74,464
- Cash +€38,787
up €38,787 (+77.7%), from €49,913 to €88,701
mainly Net result for the year (+€121,487) and Trade debts (+€72,811)
- Profit (loss) carried forward +€121,487
up €121,487 (+225.0%), from €53,990 to €175,477
- Trade debts +€72,811
up €72,811 (+529.9%), from €13,740 to €86,551
- Other debts -€34,828
down €34,828 (-100.0%), from €34,828 to €0
- Financial charges -€159,339
down €159,339 (-98.9%), from €161,077 to €1,738
- Gross operating margin +€26,339
up €26,339 (+24.3%), from €108,237 to €134,576
- Taxes +€12,230
new in 2022: €12,230
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 | €116,818 | €278,341 | +€161,523 | +138.3% |
| Current assets | 29/58 | €116,818 | €278,341 | +€161,523 | +138.3% |
| Amounts receivable within one year | 40/41 | €66,743 | €189,478 | +€122,735 | +183.9% |
| Trade receivables | 40 | €62,990 | €137,454 | +€74,464 | +118.2% |
| Other amounts receivable | 41 | €3,753 | €52,025 | +€48,272 | +1286.2% |
| Cash at bank and in hand | 54/58 | €49,913 | €88,701 | +€38,787 | +77.7% |
| Deferred charges and accrued income | 490/1 | €162 | €162 | = | 0.0% |
| Total equity and liabilities | 10/49 | €116,818 | €278,341 | +€161,523 | +138.3% |
| Equity | 10/15 | €68,250 | €189,737 | +€121,487 | +178.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 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 | €53,990 | €175,477 | +€121,487 | +225.0% |
| Amounts payable | 17/49 | €48,568 | €88,604 | +€40,036 | +82.4% |
| Amounts payable within one year | 42/48 | €48,568 | €88,604 | +€40,036 | +82.4% |
| Trade debts | 44 | €13,740 | €86,551 | +€72,811 | +529.9% |
| Suppliers | 440/4 | €13,740 | €86,551 | +€72,811 | +529.9% |
| Taxes, remuneration and social security | 45 | - | €2,053 | +€2,053 | |
| Taxes | 450/3 | - | €2,053 | +€2,053 | |
| Other amounts payable | 47/48 | €34,828 | €0 | -€34,828 | -100.0% |
| Other operating charges | 640/8 | €449 | €450 | +€1 | +0.2% |
| Gross operating margin | 9900 | €108,237 | €134,576 | +€26,339 | +24.3% |
| Operating profit (loss) | 9901 | €107,789 | €134,127 | +€26,338 | +24.4% |
| Financial income | 75/76B | €1,312 | €1,328 | +€16 | +1.2% |
| Recurring financial income | 75 | €1,312 | €1,328 | +€16 | +1.2% |
| Financial charges | 65/66B | €161,077 | €1,738 | -€159,339 | -98.9% |
| Recurring financial charges | 65 | €161,077 | €1,738 | -€159,339 | -98.9% |
| Profit (loss) for the period before taxes | 9903 | -€51,976 | €133,717 | +€185,693 | |
| Income taxes | 67/77 | - | €12,230 | +€12,230 | |
| Profit (loss) for the period | 9904 | -€51,976 | €121,487 | +€173,463 | |
| Profit (loss) for the period to be appropriated | 9905 | -€51,976 | €121,487 | +€173,463 |
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 9 October 2026 via checked.be.