EXPARTISE: 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.
EXPARTISE
Largest movements
- Current assets -€7,003
down €7,003 (-18.4%), from €38,055 to €31,052
of which Cash: -€13,356
- Debts within one year -€8,094
down €8,094 (-67.2%), from €12,040 to €3,946
- Profit (loss) carried forward +€692
up €692 (+3.2%), from €21,539 to €22,231
- Gross operating margin -€41,433
down €41,433 (-83.8%), from €49,469 to €8,036
- Taxes -€8,621
down €8,621 (-80.9%), from €10,654 to €2,033
- Depreciation -€1,875
down €1,875 (-35.4%), from €5,293 to €3,419
From the 2010 result to the 2011 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2010 | 2011 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €45,679 | €38,276 | -€7,403 | -16.2% |
| Fixed assets | 21/28 | €7,625 | €7,225 | -€400 | -5.2% |
| Tangible fixed assets | 22/27 | €7,625 | €7,225 | -€400 | -5.2% |
| Current assets | 29/58 | €38,055 | €31,052 | -€7,003 | -18.4% |
| Amounts receivable within one year | 40/41 | €3,922 | €10,009 | +€6,088 | +155% |
| Current investments | 50/53 | - | €0 | +€0 | |
| Cash at bank and in hand | 54/58 | €33,373 | €20,018 | -€13,356 | -40.0% |
| Total equity and liabilities | 10/49 | €45,679 | €38,276 | -€7,403 | -16.2% |
| Equity | 10/15 | €33,639 | €34,331 | +€692 | +2.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €11,100 | €11,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,539 | €22,231 | +€692 | +3.2% |
| Amounts payable | 17/49 | €12,040 | €3,946 | -€8,094 | -67.2% |
| Amounts payable within one year | 42/48 | €12,040 | €3,946 | -€8,094 | -67.2% |
| Trade debts | 44 | €1,168 | €968 | -€200 | -17.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,293 | €3,419 | -€1,875 | -35.4% |
| Gross operating margin | 9900 | €49,469 | €8,036 | -€41,433 | -83.8% |
| Operating profit (loss) | 9901 | €43,435 | €2,792 | -€40,643 | -93.6% |
| Recurring financial income | 75 | €93 | €177 | +€83 | +89.5% |
| Recurring financial charges | 65 | €236 | €185 | -€50 | -21.4% |
| Profit (loss) for the period before taxes | 9903 | €43,293 | €2,725 | -€40,568 | -93.7% |
| Income taxes | 67/77 | €10,654 | €2,033 | -€8,621 | -80.9% |
| Profit (loss) for the period | 9904 | €32,639 | €692 | -€31,947 | -97.9% |
| Profit (loss) for the period to be appropriated | 9905 | €21,639 | €692 | -€20,947 | -96.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2010 and 30 September 2011. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.