IDEAL BOIS: 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.
IDEAL BOIS
Largest movements
- Receivables within one year +€54,684
up €54,684 (+99.3%), from €55,060 to €109,744
of which Trade receivables: +€38,234
- Profit (loss) carried forward +€58,444
up €58,444 (+13.8%), from €423,220 to €481,664
- Gross operating margin -€110,352
down €110,352 (-58.5%), from €188,612 to €78,260
- Taxes -€29,206
down €29,206 (-60.0%), from €48,688 to €19,482
- Other operating charges +€2,715
up €2,715 (+122%), from €2,221 to €4,936
- Financial income -€2,132
down €2,132 (-30.9%), from €6,896 to €4,764
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.
Derived cash bridge
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 | €455,512 | €515,602 | +€60,090 | +13.2% |
| Current assets | 29/58 | €455,512 | €515,602 | +€60,090 | +13.2% |
| Stocks and contracts in progress | 3 | €29,690 | €32,891 | +€3,201 | +10.8% |
| Stocks | 30/36 | €29,690 | €32,891 | +€3,201 | +10.8% |
| Amounts receivable within one year | 40/41 | €55,060 | €109,744 | +€54,684 | +99.3% |
| Trade receivables | 40 | €53,043 | €91,277 | +€38,234 | +72.1% |
| Other amounts receivable | 41 | €2,017 | €18,467 | +€16,450 | +816% |
| Cash at bank and in hand | 54/58 | €370,762 | €372,967 | +€2,205 | +0.6% |
| Total equity and liabilities | 10/49 | €455,512 | €515,602 | +€60,090 | +13.2% |
| Equity | 10/15 | €450,720 | €509,164 | +€58,444 | +13.0% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €2,500 | €2,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €423,220 | €481,664 | +€58,444 | +13.8% |
| Amounts payable | 17/49 | €4,792 | €6,438 | +€1,646 | +34.3% |
| Amounts payable within one year | 42/48 | €4,792 | €6,438 | +€1,646 | +34.3% |
| Trade debts | 44 | €526 | €1,662 | +€1,136 | +216% |
| Suppliers | 440/4 | €526 | €1,662 | +€1,136 | +216% |
| Taxes, remuneration and social security | 45 | €4,266 | €4,776 | +€510 | +12.0% |
| Taxes | 450/3 | €4,266 | €4,776 | +€510 | +12.0% |
| Other operating charges | 640/8 | €2,221 | €4,936 | +€2,715 | +122% |
| Gross operating margin | 9900 | €188,612 | €78,260 | -€110,352 | -58.5% |
| Operating profit (loss) | 9901 | €186,391 | €73,324 | -€113,067 | -60.7% |
| Financial income | 75/76B | €6,896 | €4,764 | -€2,132 | -30.9% |
| Recurring financial income | 75 | €6,896 | €4,764 | -€2,132 | -30.9% |
| Financial charges | 65/66B | €170 | €162 | -€8 | -4.7% |
| Recurring financial charges | 65 | €170 | €162 | -€8 | -4.7% |
| Profit (loss) for the period before taxes | 9903 | €193,117 | €77,926 | -€115,191 | -59.6% |
| Income taxes | 67/77 | €48,688 | €19,482 | -€29,206 | -60.0% |
| Profit (loss) for the period | 9904 | €144,429 | €58,444 | -€85,985 | -59.5% |
| Profit (loss) for the period to be appropriated | 9905 | €144,429 | €58,444 | -€85,985 | -59.5% |
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 23 October 2026 via checked.be.