INFOSULT: 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.
INFOSULT
Largest movements
- Receivables after one year +€30,000
up €30,000 (+42.9%), from €70,000 to €100,000
- Cash -€11,016
down €11,016 (-32.5%), from €33,892 to €22,876
mainly Receivables after one year (-€30,000) and Net result for the year (-€19,981)
- Receivables within one year -€6,112
down €6,112 (-15.7%), from €38,972 to €32,860
of which Trade receivables: -€6,299
- Deferred charges and accrued income +€2,640
up €2,640 (+28.6%), from €9,240 to €11,880
- Other debts +€26,242
up €26,242 (+4,628%), from €567 to €26,809
- Profit (loss) carried forward -€19,981
down €19,981 (-17.8%), from €112,132 to €92,151
- Tax, wage and social debts +€5,904
up €5,904 (+67.3%), from €8,772 to €14,676
- Gross operating margin -€35,678
down €35,678, from €16,085 to -€19,593
- Taxes -€6,433
down €6,433, from €6,283 to -€150
- Depreciation +€1,786
up €1,786 (+260%), from €686 to €2,472
- Other operating charges -€844
down €844 (-61.4%), from €1,375 to €531
- Financial income +€724
up €724 (+37.8%), from €1,916 to €2,640
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 | €190,123 | €203,848 | +€13,725 | +7.2% |
| Fixed assets | 21/28 | €7,882 | €6,095 | -€1,787 | -22.7% |
| Tangible fixed assets | 22/27 | €7,882 | €6,095 | -€1,787 | -22.7% |
| Plant, machinery and equipment | 23 | €470 | €645 | +€175 | +37.2% |
| Furniture and vehicles | 24 | €7,412 | €5,450 | -€1,962 | -26.5% |
| Current assets | 29/58 | €182,241 | €197,753 | +€15,512 | +8.5% |
| Amounts receivable after more than one year | 29 | €70,000 | €100,000 | +€30,000 | +42.9% |
| Other amounts receivable | 291 | €70,000 | €100,000 | +€30,000 | +42.9% |
| Amounts receivable within one year | 40/41 | €38,972 | €32,860 | -€6,112 | -15.7% |
| Trade receivables | 40 | €11,542 | €5,243 | -€6,299 | -54.6% |
| Other amounts receivable | 41 | €27,430 | €27,617 | +€187 | +0.7% |
| Current investments | 50/53 | €30,137 | €30,137 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €33,892 | €22,876 | -€11,016 | -32.5% |
| Deferred charges and accrued income | 490/1 | €9,240 | €11,880 | +€2,640 | +28.6% |
| Total equity and liabilities | 10/49 | €190,123 | €203,848 | +€13,725 | +7.2% |
| Equity | 10/15 | €171,132 | €151,151 | -€19,981 | -11.7% |
| Reserves | 13 | €59,000 | €59,000 | = | 0.0% |
| Distributable reserves | 133 | €59,000 | €59,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €112,132 | €92,151 | -€19,981 | -17.8% |
| Amounts payable | 17/49 | €18,991 | €52,697 | +€33,706 | +177% |
| Amounts payable within one year | 42/48 | €18,991 | €52,697 | +€33,706 | +177% |
| Trade debts | 44 | €9,652 | €11,212 | +€1,560 | +16.2% |
| Suppliers | 440/4 | €9,652 | €11,212 | +€1,560 | +16.2% |
| Taxes, remuneration and social security | 45 | €8,772 | €14,676 | +€5,904 | +67.3% |
| Taxes | 450/3 | €8,772 | €14,676 | +€5,904 | +67.3% |
| Other amounts payable | 47/48 | €567 | €26,809 | +€26,242 | +4,628% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €686 | €2,472 | +€1,786 | +260% |
| Other operating charges | 640/8 | €1,375 | €531 | -€844 | -61.4% |
| Gross operating margin | 9900 | €16,085 | -€19,593 | -€35,678 | |
| Operating profit (loss) | 9901 | €14,024 | -€22,596 | -€36,620 | |
| Financial income | 75/76B | €1,916 | €2,640 | +€724 | +37.8% |
| Recurring financial income | 75 | €1,916 | €2,640 | +€724 | +37.8% |
| Financial charges | 65/66B | €171 | €175 | +€4 | +2.4% |
| Recurring financial charges | 65 | €171 | €175 | +€4 | +2.4% |
| Profit (loss) for the period before taxes | 9903 | €15,769 | -€20,131 | -€35,900 | |
| Income taxes | 67/77 | €6,283 | -€150 | -€6,433 | |
| Profit (loss) for the period | 9904 | €9,486 | -€19,981 | -€29,467 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,486 | -€19,981 | -€29,467 |
Source: filed annual accounts (NBB), financial years ended 30 June 2021 and 30 June 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.