IDEA: 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.
IDEA
Largest movements
- Cash -€15,631
down €15,631 (-52.7%), from €29,678 to €14,047
mainly Receivables within one year (-€11,162) and Total equity and liabilities (-€4,469)
- Receivables within one year +€11,162
up €11,162 (+3.9%), from €287,030 to €298,191
- Total equity and liabilities -€4,469
down €4,469 (-1.4%), from €316,707 to €312,238
of which Equity: -€16,279
- Taxes -€11,810
no longer reported in 2021 (was €11,810)
- Other operating charges +€695
new in 2021: €695
- Financial charges +€644
new in 2021: €644
- Gross operating margin -€319
down €319 (-23.5%), from -€1,357 to -€1,675
- Financial income +€250
new in 2021: €250
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 | €316,707 | €312,238 | -€4,469 | -1.4% |
| Formation expenses | 20 | €0 | - | = | |
| Intangible fixed assets | 21 | €0 | - | = | |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €316,707 | €312,238 | -€4,469 | -1.4% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €287,030 | €298,191 | +€11,162 | +3.9% |
| Other amounts receivable | 41 | - | €298,191 | +€298,191 | |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €29,678 | €14,047 | -€15,631 | -52.7% |
| Total equity and liabilities | 10/49 | €316,707 | €312,238 | -€4,469 | -1.4% |
| Equity | 10/15 | €316,707 | €300,428 | -€16,279 | -5.1% |
| Contributions | 10/11 | €200,794 | €200,794 | = | 0.0% |
| Capital | 10 | - | €200,794 | +€200,794 | |
| Issued capital | 100 | - | €200,794 | +€200,794 | |
| Reserves | 13 | €115,913 | €20,079 | -€95,834 | -82.7% |
| Non-distributable reserves | 130/1 | - | €20,079 | +€20,079 | |
| Legal reserve | 130 | - | €20,079 | +€20,079 | |
| Profit (loss) carried forward | 14 | €82,320 | €79,555 | -€2,765 | -3.4% |
| Amounts payable | 17/49 | €13,514 | €11,810 | -€1,704 | -12.6% |
| Amounts payable within one year | 42/48 | €13,514 | €11,810 | -€1,704 | -12.6% |
| Taxes, remuneration and social security | 45 | - | €11,810 | +€11,810 | |
| Taxes | 450/3 | - | €11,810 | +€11,810 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | - | €695 | +€695 | |
| Gross operating margin | 9900 | -€1,357 | -€1,675 | -€319 | -23.5% |
| Operating profit (loss) | 9901 | -€1,704 | -€2,370 | -€666 | -39.1% |
| Financial income | 75/76B | - | €250 | +€250 | |
| Recurring financial income | 75 | €0 | €250 | +€250 | |
| Financial charges | 65/66B | - | €644 | +€644 | |
| Recurring financial charges | 65 | €0 | €644 | +€644 | |
| Profit (loss) for the period before taxes | 9903 | -€1,704 | -€2,765 | -€1,061 | -62.2% |
| Income taxes | 67/77 | €11,810 | - | -€11,810 | |
| Profit (loss) for the period | 9904 | -€13,514 | -€2,765 | +€10,749 | +79.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,514 | -€2,765 | +€10,749 | +79.5% |
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 1 October 2026 via checked.be.