FITADVICE: 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.
FITADVICE
Largest movements
- Receivables within one year -€1,128
down €1,128 (-48.3%), from €2,334 to €1,206
of which Trade receivables: -€1,128
- Formation expenses -€677
down €677 (-21.1%), from €3,205 to €2,528
- Tangible fixed assets -€196
down €196 (-41.3%), from €474 to €278
- Trade debts -€2,278
down €2,278 (-72.0%), from €3,165 to €887
- Other debts +€1,489
up €1,489 (+66.1%), from €2,252 to €3,741
- Profit (loss) carried forward -€1,262
down €1,262 (-29.0%), from -€4,354 to -€5,616
- Gross operating margin +€3,783
up €3,783 (+93.2%), from -€4,057 to -€274
- Depreciation +€578
up €578 (+196%), from €295 to €873
- Financial charges +€112
up €112 (+4,240%), from €3 to €115
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.
Derived cash bridge
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 | €6,062 | €4,012 | -€2,050 | -33.8% |
| Formation expenses | 20 | €3,205 | €2,528 | -€677 | -21.1% |
| Fixed assets | 21/28 | €474 | €278 | -€196 | -41.3% |
| Tangible fixed assets | 22/27 | €474 | €278 | -€196 | -41.3% |
| Furniture and vehicles | 24 | €474 | €278 | -€196 | -41.3% |
| Current assets | 29/58 | €2,383 | €1,206 | -€1,177 | -49.4% |
| Amounts receivable within one year | 40/41 | €2,334 | €1,206 | -€1,128 | -48.3% |
| Trade receivables | 40 | €1,128 | - | -€1,128 | |
| Other amounts receivable | 41 | €1,206 | €1,206 | -€0 | 0.0% |
| Cash at bank and in hand | 54/58 | €49 | - | -€49 | |
| Total equity and liabilities | 10/49 | €6,062 | €4,012 | -€2,050 | -33.8% |
| Equity | 10/15 | €646 | -€616 | -€1,262 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,354 | -€5,616 | -€1,262 | -29.0% |
| Amounts payable | 17/49 | €5,417 | €4,628 | -€789 | -14.6% |
| Amounts payable within one year | 42/48 | €5,417 | €4,628 | -€789 | -14.6% |
| Trade debts | 44 | €3,165 | €887 | -€2,278 | -72.0% |
| Suppliers | 440/4 | €3,165 | €887 | -€2,278 | -72.0% |
| Other amounts payable | 47/48 | €2,252 | €3,741 | +€1,489 | +66.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €295 | €873 | +€578 | +196% |
| Gross operating margin | 9900 | -€4,057 | -€274 | +€3,783 | +93.2% |
| Operating profit (loss) | 9901 | -€4,352 | -€1,147 | +€3,205 | +73.6% |
| Financial charges | 65/66B | €3 | €115 | +€112 | +4,240% |
| Recurring financial charges | 65 | €3 | €115 | +€112 | +4,240% |
| Profit (loss) for the period before taxes | 9903 | -€4,354 | -€1,262 | +€3,092 | +71.0% |
| Profit (loss) for the period | 9904 | -€4,354 | -€1,262 | +€3,092 | +71.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,354 | -€1,262 | +€3,092 | +71.0% |
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 19 October 2026 via checked.be.