FOR-HAN: 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.
FOR-HAN
Largest movements
- Current assets -€3,181
down €3,181 (-25.8%), from €12,329 to €9,148
of which Cash: -€6,518
- Equity -€3,181
down €3,181 (-45.4%), from €7,000 to €3,818
of which Contributions: -€21,000
- Gross operating margin +€10,692
up €10,692 (+82.1%), from -€13,028 to -€2,336
From the 2019 result to the 2020 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
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 | 2019 | 2020 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €12,329 | €9,148 | -€3,181 | -25.8% |
| Current assets | 29/58 | €12,329 | €9,148 | -€3,181 | -25.8% |
| Amounts receivable within one year | 40/41 | €4,823 | €7,543 | +€2,721 | +56.4% |
| Cash at bank and in hand | 54/58 | €7,247 | €729 | -€6,518 | -89.9% |
| Total equity and liabilities | 10/49 | €12,329 | €9,148 | -€3,181 | -25.8% |
| Equity | 10/15 | €7,000 | €3,818 | -€3,181 | -45.4% |
| Contributions | 10/11 | €21,000 | - | -€21,000 | |
| Profit (loss) carried forward | 14 | -€14,000 | -€17,182 | -€3,181 | -22.7% |
| Amounts payable | 17/49 | €5,329 | €5,329 | = | 0.0% |
| Amounts payable within one year | 42/48 | €5,329 | €5,329 | = | 0.0% |
| Trade debts | 44 | €3,000 | €3,000 | = | 0.0% |
| Gross operating margin | 9900 | -€13,028 | -€2,336 | +€10,692 | +82.1% |
| Operating profit (loss) | 9901 | -€13,457 | -€3,685 | +€9,772 | +72.6% |
| Recurring financial income | 75 | €260 | €616 | +€356 | +136.9% |
| Recurring financial charges | 65 | €803 | €112 | -€691 | -86.1% |
| Profit (loss) for the period before taxes | 9903 | -€14,000 | -€3,181 | +€10,819 | +77.3% |
| Profit (loss) for the period | 9904 | -€14,000 | -€3,181 | +€10,819 | +77.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,000 | -€3,181 | +€10,819 | +77.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2019 and 31 December 2020. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.