GREEN IMPACT: 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.
GREEN IMPACT
Largest movements
- Tangible fixed assets -€17,907
down €17,907 (-12.1%), from €147,729 to €129,821
of which Land and buildings: -€17,749
- Cash +€5,466
up €5,466 (+50.6%), from €10,810 to €16,276
mainly Depreciation (+€19,585) and Receivables within one year (+€3,537)
- Receivables within one year -€3,537
down €3,537 (-26.8%), from €13,209 to €9,672
of which Trade receivables: -€1,944
- Debts after one year -€12,561
down €12,561 (-8.8%), from €143,441 to €130,880
- Trade debts -€3,375
no longer reported in 2021 (was €3,375)
- Reserves -€1,919
down €1,919 (-42.2%), from €4,548 to €2,629
of which Distributable reserves: -€1,919
- Gross operating margin +€5,585
up €5,585 (+25.7%), from €21,768 to €27,352
- Depreciation -€783
down €783 (-3.8%), from €20,368 to €19,585
From the 2020 result to the 2021 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 2020 and 2021 balance sheets and the 2021 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2020 | 2021 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €174,883 | €157,520 | -€17,363 | -9.9% |
| Fixed assets | 21/28 | €150,323 | €131,551 | -€18,772 | -12.5% |
| Intangible fixed assets | 21 | €2,594 | €1,730 | -€865 | -33.3% |
| Tangible fixed assets | 22/27 | €147,729 | €129,821 | -€17,907 | -12.1% |
| Land and buildings | 22 | €146,315 | €128,565 | -€17,749 | -12.1% |
| Plant, machinery and equipment | 23 | €470 | - | -€470 | |
| Furniture and vehicles | 24 | €945 | €1,256 | +€312 | +33.0% |
| Current assets | 29/58 | €24,560 | €25,969 | +€1,409 | +5.7% |
| Amounts receivable within one year | 40/41 | €13,209 | €9,672 | -€3,537 | -26.8% |
| Trade receivables | 40 | €5,214 | €3,271 | -€1,944 | -37.3% |
| Other amounts receivable | 41 | €7,994 | €6,401 | -€1,593 | -19.9% |
| Cash at bank and in hand | 54/58 | €10,810 | €16,276 | +€5,466 | +50.6% |
| Deferred charges and accrued income | 490/1 | €541 | €21 | -€520 | -96.1% |
| Total equity and liabilities | 10/49 | €174,883 | €157,520 | -€17,363 | -9.9% |
| Equity | 10/15 | €16,948 | €15,029 | -€1,919 | -11.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Outside capital | 11 | €12,400 | €12,400 | = | 0.0% |
| Other | 1109/19 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €4,548 | €2,629 | -€1,919 | -42.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €2,688 | €769 | -€1,919 | -71.4% |
| Amounts payable | 17/49 | €157,935 | €142,492 | -€15,443 | -9.8% |
| Amounts payable after more than one year | 17 | €143,441 | €130,880 | -€12,561 | -8.8% |
| Financial debts | 170/4 | €143,441 | €130,880 | -€12,561 | -8.8% |
| Amounts payable within one year | 42/48 | €14,494 | €11,612 | -€2,882 | -19.9% |
| Current portion of amounts payable after more than one year | 42 | €11,119 | €11,612 | +€493 | +4.4% |
| Trade debts | 44 | €3,375 | - | -€3,375 | |
| Suppliers | 440/4 | €3,375 | - | -€3,375 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,368 | €19,585 | -€783 | -3.8% |
| Other operating charges | 640/8 | €3,218 | €3,105 | -€113 | -3.5% |
| Gross operating margin | 9900 | €21,768 | €27,352 | +€5,585 | +25.7% |
| Operating profit (loss) | 9901 | -€1,818 | €4,662 | +€6,480 | |
| Financial income | 75/76B | €69 | €71 | +€2 | +2.7% |
| Recurring financial income | 75 | €69 | €71 | +€2 | +2.7% |
| Financial charges | 65/66B | €6,753 | €6,652 | -€101 | -1.5% |
| Recurring financial charges | 65 | €6,753 | €6,652 | -€101 | -1.5% |
| Profit (loss) for the period before taxes | 9903 | -€8,503 | -€1,919 | +€6,583 | +77.4% |
| Profit (loss) for the period | 9904 | -€8,503 | -€1,919 | +€6,583 | +77.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,503 | -€1,919 | +€6,583 | +77.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2020 and 31 December 2021. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.