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Groeiwijzer: 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.

What changed

Groeiwijzer

BE 0682.409.945
NACE 70.200, Business and other management consultancy
financial year 2021 against 2022filed annual accounts (NBB)
Net result for the year
-€48
2021 · -€331+€283
Equity
€135
2021 · €183-€48
Cash
€502
2021 · €876-€374
Balance sheet total
€502
2021 · €1,245-€743

Largest movements

2021 to 2022
Assets
  • Cash -€374

    down €374 (-42.7%), from €876 to €502

    mainly Debts within one year (-€696) and Net result for the year (-€48)

  • Receivables within one year -€370

    no longer reported in 2022 (was €370)

Equity and liabilities
  • Debts within one year -€696

    down €696 (-65.5%), from €1,062 to €367

  • Profit (loss) carried forward -€48

    down €48 (-26.0%), from €183 to €135

Income statement
  • Purchases and services +€2,118

    new in 2022: €2,118

  • Turnover +€2,114

    new in 2022: €2,114

  • Gross operating margin +€160

    up €160 (+97.5%), from -€164 to -€4

  • Other operating charges -€121

    no longer reported in 2022 (was €121)

From the 2021 result to the 2022 result

effect on the 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.

Result 2021 -€331
Gross operating margin +€160
Other operating charges +€121
Financial income -€0
Financial charges +€3
Result 2022 -€48

Cash bridge derived

cash 2021 to 2022

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.

From operations -€374
Investment €0
Financing €0
Cash 2021 €876
Net result for the year -€48
Receivables within one year +€370
Debts within one year -€696
Cash 2022 €502
Every line side by side 24 lines
Line Code 2021 2022 Change %
Total assets 20/58 €1,245 €502 -€743 -59.7%
Current assets 29/58 €1,245 €502 -€743 -59.7%
Amounts receivable within one year 40/41 €370 - -€370
Trade receivables 40 €370 - -€370
Cash at bank and in hand 54/58 €876 €502 -€374 -42.7%
Total equity and liabilities 10/49 €1,245 €502 -€743 -59.7%
Equity 10/15 €183 €135 -€48 -26.0%
Profit (loss) carried forward 14 €183 €135 -€48 -26.0%
Amounts payable 17/49 €1,062 €367 -€696 -65.5%
Amounts payable within one year 42/48 €1,062 €367 -€696 -65.5%
Trade debts 44 €696 - -€696
Suppliers 440/4 €696 - -€696
Turnover 70 - €2,114 +€2,114
Goods, raw materials, services and sundry goods 60/61 - €2,118 +€2,118
Other operating charges 640/8 €121 - -€121
Gross operating margin 9900 -€164 -€4 +€160 +97.5%
Operating profit (loss) 9901 -€285 -€4 +€281 +98.6%
Financial income 75/76B €0 - -€0
Recurring financial income 75 €0 - -€0
Financial charges 65/66B €46 €43 -€3 -5.5%
Recurring financial charges 65 €46 €43 -€3 -5.5%
Profit (loss) for the period before taxes 9903 -€331 -€48 +€283 +85.6%
Profit (loss) for the period 9904 -€331 -€48 +€283 +85.6%
Profit (loss) for the period to be appropriated 9905 -€331 -€48 +€283 +85.6%

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.