FIERARU: 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.
FIERARU
Largest movements
- Receivables within one year -€1,100
down €1,100 (-1.7%), from €64,375 to €63,275
of which Other amounts receivable: -€1,100
- Reserves -€17,173
down €17,173 (-25.5%), from €67,454 to €50,282
of which Distributable reserves: -€17,173
- Profit (loss) carried forward +€14,817
no longer reported in 2022 (was -€14,817)
- Trade debts +€1,404
new in 2022: €1,404
- Taxes +€1,254
new in 2022: €1,254
- Gross operating margin -€1,056
new in 2022: -€1,056
- Other operating charges +€1,048
new in 2022: €1,048
- Financial income +€285
up €285 (+37.1%), from €770 to €1,055
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 | €64,401 | €63,349 | -€1,053 | -1.6% |
| Current assets | 29/58 | €64,401 | €63,349 | -€1,053 | -1.6% |
| Amounts receivable within one year | 40/41 | €64,375 | €63,275 | -€1,100 | -1.7% |
| Trade receivables | 40 | €24,084 | €24,084 | = | 0.0% |
| Other amounts receivable | 41 | €40,291 | €39,191 | -€1,100 | -2.7% |
| Cash at bank and in hand | 54/58 | €27 | €74 | +€47 | +178.4% |
| Total equity and liabilities | 10/49 | €64,401 | €63,349 | -€1,053 | -1.6% |
| Equity | 10/15 | €58,837 | €56,482 | -€2,355 | -4.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €67,454 | €50,282 | -€17,173 | -25.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €65,594 | €48,422 | -€17,173 | -26.2% |
| Profit (loss) carried forward | 14 | -€14,817 | - | +€14,817 | |
| Amounts payable | 17/49 | €5,565 | €6,867 | +€1,303 | +23.4% |
| Amounts payable within one year | 42/48 | €5,565 | €6,867 | +€1,303 | +23.4% |
| Trade debts | 44 | - | €1,404 | +€1,404 | |
| Suppliers | 440/4 | - | €1,404 | +€1,404 | |
| Taxes, remuneration and social security | 45 | €1,455 | €1,254 | -€201 | -13.8% |
| Taxes | 450/3 | €1,455 | €1,254 | -€201 | -13.8% |
| Other amounts payable | 47/48 | €4,109 | €4,209 | +€100 | +2.4% |
| Other operating charges | 640/8 | - | €1,048 | +€1,048 | |
| Gross operating margin | 9900 | - | -€1,056 | -€1,056 | |
| Operating profit (loss) | 9901 | - | -€2,104 | -€2,104 | |
| Financial income | 75/76B | €770 | €1,055 | +€285 | +37.1% |
| Recurring financial income | 75 | €770 | €1,055 | +€285 | +37.1% |
| Financial charges | 65/66B | €59 | €53 | -€7 | -11.4% |
| Recurring financial charges | 65 | €59 | €53 | -€7 | -11.4% |
| Profit (loss) for the period before taxes | 9903 | €711 | -€1,101 | -€1,812 | |
| Income taxes | 67/77 | - | €1,254 | +€1,254 | |
| Profit (loss) for the period | 9904 | €711 | -€2,355 | -€3,066 | |
| Profit (loss) for the period to be appropriated | 9905 | €711 | -€2,355 | -€3,066 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2021 and 30 September 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.