GLOBAL DISCOUNT: 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.
GLOBAL DISCOUNT
Largest movements
- Stocks and contracts +€25,642
up €25,642 (+33.9%), from €75,532 to €101,174
- Receivables within one year +€15,270
new in 2022: €15,270
- Cash +€3,623
up €3,623 (+783.6%), from €462 to €4,085
mainly Other debts (+€23,777) and Trade debts (+€18,520)
- Other debts +€23,777
up €23,777 (+718340.5%), from €3 to €23,780
- Trade debts +€18,520
up €18,520 (+35.9%), from €51,658 to €70,179
- Profit (loss) carried forward +€2,235
up €2,235 (+31.5%), from -€7,092 to -€4,857
- Staff costs -€22,015
down €22,015 (-44.2%), from €49,831 to €27,816
- Gross operating margin -€7,145
down €7,145 (-15.6%), from €45,664 to €38,518
- Taxes +€606
new in 2022: €606
- Other operating charges -€517
down €517 (-13.7%), from €3,759 to €3,242
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 | €81,811 | €125,729 | +€43,919 | +53.7% |
| Fixed assets | 21/28 | €5,816 | €5,200 | -€616 | -10.6% |
| Tangible fixed assets | 22/27 | €616 | €0 | -€616 | -100.0% |
| Furniture and vehicles | 24 | €616 | €0 | -€616 | -100.0% |
| Financial fixed assets | 28 | €5,200 | €5,200 | = | 0.0% |
| Current assets | 29/58 | €75,994 | €120,529 | +€44,535 | +58.6% |
| Stocks and contracts in progress | 3 | €75,532 | €101,174 | +€25,642 | +33.9% |
| Stocks | 30/36 | €75,532 | €101,174 | +€25,642 | +33.9% |
| Amounts receivable within one year | 40/41 | - | €15,270 | +€15,270 | |
| Trade receivables | 40 | - | €15,270 | +€15,270 | |
| Cash at bank and in hand | 54/58 | €462 | €4,085 | +€3,623 | +783.6% |
| Total equity and liabilities | 10/49 | €81,811 | €125,729 | +€43,919 | +53.7% |
| Equity | 10/15 | €2,908 | €5,143 | +€2,235 | +76.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,092 | -€4,857 | +€2,235 | +31.5% |
| Amounts payable | 17/49 | €78,902 | €120,586 | +€41,684 | +52.8% |
| Amounts payable within one year | 42/48 | €78,902 | €120,586 | +€41,684 | +52.8% |
| Trade debts | 44 | €51,658 | €70,179 | +€18,520 | +35.9% |
| Suppliers | 440/4 | €51,658 | €70,179 | +€18,520 | +35.9% |
| Taxes, remuneration and social security | 45 | €27,241 | €26,627 | -€614 | -2.3% |
| Taxes | 450/3 | €5,512 | €6,125 | +€613 | +11.1% |
| Remuneration and social security | 454/9 | €21,728 | €20,502 | -€1,226 | -5.6% |
| Other amounts payable | 47/48 | €3 | €23,780 | +€23,777 | +718340.5% |
| Remuneration, social security and pensions | 62 | €49,831 | €27,816 | -€22,015 | -44.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €826 | €616 | -€210 | -25.4% |
| Other operating charges | 640/8 | €3,759 | €3,242 | -€517 | -13.7% |
| Non-recurring operating charges | 66A | - | €2,236 | +€2,236 | |
| Gross operating margin | 9900 | €45,664 | €38,518 | -€7,145 | -15.6% |
| Operating profit (loss) | 9901 | -€8,752 | €4,608 | +€13,360 | |
| Financial charges | 65/66B | €1,372 | €1,767 | +€395 | +28.8% |
| Recurring financial charges | 65 | €1,372 | €1,767 | +€395 | +28.8% |
| Profit (loss) for the period before taxes | 9903 | -€10,124 | €2,841 | +€12,965 | |
| Income taxes | 67/77 | - | €606 | +€606 | |
| Profit (loss) for the period | 9904 | -€10,124 | €2,235 | +€12,359 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,124 | €2,235 | +€12,359 |
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 10 October 2026 via checked.be.