iCocktail: 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.
iCocktail
Largest movements
- Cash -€2,017
no longer reported in 2022 (was €2,017)
mainly Net result for the year (-€1,043) and Receivables within one year (-€1,035)
- Receivables within one year +€1,035
up €1,035 (+1372.7%), from €75 to €1,111
of which Trade receivables: +€931
- Other debts -€1,013
down €1,013 (-75.2%), from €1,348 to €335
- Trade debts +€25
up €25 (+3.3%), from €745 to €770
- Gross operating margin -€394
down €394 (-95.3%), from -€414 to -€807
- Other operating charges +€121
new in 2022: €121
- Financial charges -€26
down €26 (-18.3%), from €141 to €115
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 | €2,093 | €1,111 | -€982 | -46.9% |
| Current assets | 29/58 | €2,093 | €1,111 | -€982 | -46.9% |
| Amounts receivable within one year | 40/41 | €75 | €1,111 | +€1,035 | +1372.7% |
| Trade receivables | 40 | - | €931 | +€931 | |
| Other amounts receivable | 41 | €75 | €179 | +€104 | +138.0% |
| Cash at bank and in hand | 54/58 | €2,017 | - | -€2,017 | |
| Total equity and liabilities | 10/49 | €2,093 | €1,111 | -€982 | -46.9% |
| Amounts payable | 17/49 | €2,093 | €1,111 | -€982 | -46.9% |
| Amounts payable within one year | 42/48 | €2,093 | €1,111 | -€982 | -46.9% |
| Financial debts | 43 | - | €6 | +€6 | |
| Credit institutions | 430/8 | - | €6 | +€6 | |
| Trade debts | 44 | €745 | €770 | +€25 | +3.3% |
| Suppliers | 440/4 | €745 | €770 | +€25 | +3.3% |
| Other amounts payable | 47/48 | €1,348 | €335 | -€1,013 | -75.2% |
| Other operating charges | 640/8 | - | €121 | +€121 | |
| Gross operating margin | 9900 | -€414 | -€807 | -€394 | -95.3% |
| Operating profit (loss) | 9901 | -€414 | -€929 | -€515 | -124.6% |
| Financial charges | 65/66B | €141 | €115 | -€26 | -18.3% |
| Recurring financial charges | 65 | €141 | €115 | -€26 | -18.3% |
| Profit (loss) for the period before taxes | 9903 | -€554 | -€1,043 | -€489 | -88.3% |
| Profit (loss) for the period | 9904 | -€554 | -€1,043 | -€489 | -88.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€554 | -€1,043 | -€489 | -88.3% |
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.