GAME51: 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.
GAME51
Largest movements
- Tangible fixed assets -€8,542
down €8,542 (-78.9%), from €10,827 to €2,285
- Cash -€6,027
down €6,027 (-98.0%), from €6,147 to €120
- Profit (loss) carried forward -€11,897
down €11,897 (-41.2%), from -€28,877 to -€40,774
- Other debts -€1,767
down €1,767 (-3.8%), from €46,887 to €45,120
- Trade debts -€741
down €741 (-16.4%), from €4,527 to €3,786
- Gross operating margin +€14,358
up €14,358 (+91.6%), from -€15,675 to -€1,317
- Staff costs -€5,158
no longer reported in 2023 (was €5,158)
- Depreciation -€2,865
down €2,865 (-42.9%), from €6,684 to €3,819
- Financial charges -€454
down €454 (-81.7%), from €556 to €102
- Other operating charges -€423
down €423 (-52.4%), from €807 to €384
From the 2021 result to the 2023 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 | 2021 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €24,037 | €9,632 | -€14,405 | -59.9% |
| Fixed assets | 21/28 | €10,827 | €2,285 | -€8,542 | -78.9% |
| Tangible fixed assets | 22/27 | €10,827 | €2,285 | -€8,542 | -78.9% |
| Furniture and vehicles | 24 | €10,827 | €2,285 | -€8,542 | -78.9% |
| Current assets | 29/58 | €13,210 | €7,347 | -€5,863 | -44.4% |
| Amounts receivable within one year | 40/41 | €7,063 | €7,227 | +€164 | +2.3% |
| Other amounts receivable | 41 | €7,063 | €7,227 | +€164 | +2.3% |
| Cash at bank and in hand | 54/58 | €6,147 | €120 | -€6,027 | -98.0% |
| Total equity and liabilities | 10/49 | €24,037 | €9,632 | -€14,405 | -59.9% |
| Equity | 10/15 | -€27,377 | -€39,274 | -€11,897 | -43.5% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,877 | -€40,774 | -€11,897 | -41.2% |
| Amounts payable | 17/49 | €51,414 | €48,906 | -€2,508 | -4.9% |
| Amounts payable within one year | 42/48 | €51,414 | €48,906 | -€2,508 | -4.9% |
| Trade debts | 44 | €4,527 | €3,786 | -€741 | -16.4% |
| Suppliers | 440/4 | €4,527 | €3,786 | -€741 | -16.4% |
| Other amounts payable | 47/48 | €46,887 | €45,120 | -€1,767 | -3.8% |
| Remuneration, social security and pensions | 62 | €5,158 | - | -€5,158 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,684 | €3,819 | -€2,865 | -42.9% |
| Other operating charges | 640/8 | €807 | €384 | -€423 | -52.4% |
| Gross operating margin | 9900 | -€15,675 | -€1,317 | +€14,358 | +91.6% |
| Operating profit (loss) | 9901 | -€28,324 | -€5,520 | +€22,804 | +80.5% |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €556 | €102 | -€454 | -81.7% |
| Recurring financial charges | 65 | €556 | €102 | -€454 | -81.7% |
| Profit (loss) for the period before taxes | 9903 | -€28,877 | -€5,622 | +€23,255 | +80.5% |
| Profit (loss) for the period | 9904 | -€28,877 | -€5,622 | +€23,255 | +80.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€28,877 | -€5,622 | +€23,255 | +80.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2021 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.