HIGH-TECH SOLUTION: 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.
HIGH-TECH SOLUTION
Largest movements
- Receivables within one year +€55,802
up €55,802 (+39.6%), from €140,995 to €196,797
of which Other amounts receivable: +€71,071
- Tangible fixed assets -€3,702
down €3,702 (-33.1%), from €11,187 to €7,486
of which Furniture and vehicles: -€5,519
- Profit (loss) carried forward +€57,953
up €57,953 (+71.8%), from €80,754 to €138,708
- Tax, wage and social debts -€6,037
down €6,037 (-9.8%), from €61,671 to €55,634
- Turnover -€193,128
no longer reported in 2022 (was €193,128)
- Purchases and services -€93,661
no longer reported in 2022 (was €93,661)
- Gross operating margin -€33,631
down €33,631 (-30.5%), from €110,439 to €76,808
- Taxes -€13,857
down €13,857 (-40.8%), from €33,991 to €20,134
- Other operating charges -€7,198
down €7,198 (-77.7%), from €9,263 to €2,065
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 | €172,025 | €221,376 | +€49,351 | +28.7% |
| Fixed assets | 21/28 | €11,187 | €7,486 | -€3,702 | -33.1% |
| Tangible fixed assets | 22/27 | €11,187 | €7,486 | -€3,702 | -33.1% |
| Plant, machinery and equipment | 23 | - | €1,818 | +€1,818 | |
| Furniture and vehicles | 24 | €11,187 | €5,668 | -€5,519 | -49.3% |
| Current assets | 29/58 | €160,837 | €213,890 | +€53,053 | +33.0% |
| Amounts receivable within one year | 40/41 | €140,995 | €196,797 | +€55,802 | +39.6% |
| Trade receivables | 40 | €36,946 | €21,677 | -€15,269 | -41.3% |
| Other amounts receivable | 41 | €104,049 | €175,121 | +€71,071 | +68.3% |
| Cash at bank and in hand | 54/58 | €18,395 | €16,207 | -€2,188 | -11.9% |
| Deferred charges and accrued income | 490/1 | €1,447 | €886 | -€561 | -38.8% |
| Total equity and liabilities | 10/49 | €172,025 | €221,376 | +€49,351 | +28.7% |
| Equity | 10/15 | €100,793 | €158,746 | +€57,953 | +57.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €10,038 | €10,038 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,038 | €10,038 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10,038 | €10,038 | = | 0.0% |
| Profit (loss) carried forward | 14 | €80,754 | €138,708 | +€57,953 | +71.8% |
| Amounts payable | 17/49 | €71,232 | €62,630 | -€8,602 | -12.1% |
| Amounts payable within one year | 42/48 | €71,232 | €62,630 | -€8,602 | -12.1% |
| Financial debts | 43 | €1,749 | €1,178 | -€570 | -32.6% |
| Credit institutions | 430/8 | €1,749 | €1,178 | -€570 | -32.6% |
| Trade debts | 44 | €7,812 | €5,817 | -€1,994 | -25.5% |
| Suppliers | 440/4 | €7,812 | €5,817 | -€1,994 | -25.5% |
| Taxes, remuneration and social security | 45 | €61,671 | €55,634 | -€6,037 | -9.8% |
| Taxes | 450/3 | €61,671 | €55,634 | -€6,037 | -9.8% |
| Other amounts payable | 47/48 | €0 | €0 | -€0 | -100.0% |
| Turnover | 70 | €193,128 | - | -€193,128 | |
| Goods, raw materials, services and sundry goods | 60/61 | €93,661 | - | -€93,661 | |
| Remuneration, social security and pensions | 62 | - | €101 | +€101 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,519 | €4,339 | -€1,180 | -21.4% |
| Other operating charges | 640/8 | €9,263 | €2,065 | -€7,198 | -77.7% |
| Gross operating margin | 9900 | €110,439 | €76,808 | -€33,631 | -30.5% |
| Operating profit (loss) | 9901 | €95,658 | €70,303 | -€25,354 | -26.5% |
| Financial income | 75/76B | €4,177 | €9,632 | +€5,455 | +130.6% |
| Recurring financial income | 75 | €4,177 | €9,632 | +€5,455 | +130.6% |
| Financial charges | 65/66B | €908 | €1,847 | +€940 | +103.5% |
| Recurring financial charges | 65 | €908 | €1,847 | +€940 | +103.5% |
| Profit (loss) for the period before taxes | 9903 | €98,927 | €78,088 | -€20,839 | -21.1% |
| Income taxes | 67/77 | €33,991 | €20,134 | -€13,857 | -40.8% |
| Profit (loss) for the period | 9904 | €64,936 | €57,953 | -€6,982 | -10.8% |
| Profit (loss) for the period to be appropriated | 9905 | €64,936 | €57,953 | -€6,982 | -10.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.