EXAM: 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.
EXAM
Largest movements
No asset line moved by more than 1% of the balance sheet total.
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€2,891
down €2,891 (-696.8%), from -€415 to -€3,306
- Other operating charges +€1,764
up €1,764 (+173.5%), from €1,017 to €2,782
- Financial charges -€277
down €277 (-29.5%), from €936 to €660
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 | €767,344 | €768,196 | +€853 | +0.1% |
| Current assets | 29/58 | €767,344 | €768,196 | +€853 | +0.1% |
| Amounts receivable within one year | 40/41 | €767,270 | €767,899 | +€629 | +0.1% |
| Trade receivables | 40 | €534,293 | €534,293 | = | 0.0% |
| Other amounts receivable | 41 | €232,977 | €233,606 | +€629 | +0.3% |
| Cash at bank and in hand | 54/58 | €73 | €297 | +€224 | +304.9% |
| Total equity and liabilities | 10/49 | €767,344 | €768,196 | +€853 | +0.1% |
| Equity | 10/15 | €727,144 | €720,396 | -€6,747 | -0.9% |
| Contributions | 10/11 | €1,207,200 | €1,207,200 | = | 0.0% |
| Capital | 10 | €1,207,200 | €1,207,200 | = | 0.0% |
| Issued capital | 100 | €1,207,200 | €1,207,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€480,056 | -€486,804 | -€6,747 | -1.4% |
| Amounts payable | 17/49 | €40,200 | €47,800 | +€7,600 | +18.9% |
| Amounts payable within one year | 42/48 | €40,200 | €47,800 | +€7,600 | +18.9% |
| Other amounts payable | 47/48 | €40,200 | €47,800 | +€7,600 | +18.9% |
| Other operating charges | 640/8 | €1,017 | €2,782 | +€1,764 | +173.5% |
| Gross operating margin | 9900 | -€415 | -€3,306 | -€2,891 | -696.8% |
| Operating profit (loss) | 9901 | -€1,432 | -€6,088 | -€4,655 | -325.1% |
| Financial charges | 65/66B | €936 | €660 | -€277 | -29.5% |
| Recurring financial charges | 65 | €936 | €660 | -€277 | -29.5% |
| Profit (loss) for the period before taxes | 9903 | -€2,368 | -€6,747 | -€4,379 | -184.9% |
| Profit (loss) for the period | 9904 | -€2,368 | -€6,747 | -€4,379 | -184.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,368 | -€6,747 | -€4,379 | -184.9% |
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 5 October 2026 via checked.be.