FISCALE COMPTA: 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.
FISCALE COMPTA
Largest movements
- Receivables within one year +€41,668
up €41,668 (+44.9%), from €92,851 to €134,519
of which Other amounts receivable: +€112,135
- Profit (loss) carried forward +€27,763
up €27,763 (+962.8%), from €2,884 to €30,647
- Debts +€14,787
up €14,787 (+19.2%), from €76,861 to €91,649
of which Debts within one year: +€15,057
- Gross operating margin -€15,178
down €15,178 (-65.7%), from €23,108 to €7,930
- Financial income +€6,824
new in 2022: €6,824
- Taxes -€2,100
no longer reported in 2022 (was €2,100)
- Write-downs +€1,253
new in 2022: €1,253
- Depreciation -€639
no longer reported in 2022 (was €639)
From the 2020 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2020 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €94,005 | €136,555 | +€42,550 | +45.3% |
| Fixed assets | 21/28 | €1,060 | €1,060 | = | 0.0% |
| Financial fixed assets | 28 | €1,060 | €1,060 | = | 0.0% |
| Current assets | 29/58 | €92,945 | €135,495 | +€42,550 | +45.8% |
| Amounts receivable within one year | 40/41 | €92,851 | €134,519 | +€41,668 | +44.9% |
| Trade receivables | 40 | - | €22,384 | +€22,384 | |
| Other amounts receivable | 41 | - | €112,135 | +€112,135 | |
| Cash at bank and in hand | 54/58 | €56 | €13 | -€43 | -76.7% |
| Deferred charges and accrued income | 490/1 | - | €964 | +€964 | |
| Total equity and liabilities | 10/49 | €94,005 | €136,555 | +€42,550 | +45.3% |
| Equity | 10/15 | €17,144 | €44,907 | +€27,763 | +161.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Capital | 10 | - | €12,400 | +€12,400 | |
| Issued capital | 100 | - | €18,600 | +€18,600 | |
| Uncalled capital | 101 | - | €6,200 | +€6,200 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €1,860 | +€1,860 | |
| Legal reserve | 130 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €2,884 | €30,647 | +€27,763 | +962.8% |
| Amounts payable | 17/49 | €76,861 | €91,649 | +€14,787 | +19.2% |
| Amounts payable within one year | 42/48 | €76,505 | €91,562 | +€15,057 | +19.7% |
| Financial debts | 43 | - | €5,598 | +€5,598 | |
| Credit institutions | 430/8 | - | €5,598 | +€5,598 | |
| Trade debts | 44 | €10,082 | €14,249 | +€4,167 | +41.3% |
| Suppliers | 440/4 | - | €14,249 | +€14,249 | |
| Taxes, remuneration and social security | 45 | - | €39,190 | +€39,190 | |
| Taxes | 450/3 | - | €39,190 | +€39,190 | |
| Other amounts payable | 47/48 | - | €32,525 | +€32,525 | |
| Accrued charges and deferred income | 492/3 | - | €87 | +€87 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €639 | - | -€639 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,253 | +€1,253 | |
| Gross operating margin | 9900 | €23,108 | €7,930 | -€15,178 | -65.7% |
| Operating profit (loss) | 9901 | €20,713 | €6,678 | -€14,035 | -67.8% |
| Financial income | 75/76B | - | €6,824 | +€6,824 | |
| Recurring financial income | 75 | €4,511 | €6,824 | +€2,313 | +51.3% |
| Financial charges | 65/66B | - | €586 | +€586 | |
| Recurring financial charges | 65 | €3,928 | €586 | -€3,342 | -85.1% |
| Profit (loss) for the period before taxes | 9903 | €21,297 | €12,916 | -€8,381 | -39.4% |
| Income taxes | 67/77 | €2,100 | - | -€2,100 | |
| Profit (loss) for the period | 9904 | €19,197 | €12,916 | -€6,281 | -32.7% |
| Profit (loss) for the period to be appropriated | 9905 | €19,197 | €12,916 | -€6,281 | -32.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2020 and 31 March 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.