INTERNATIONAL BUSINESS DEVELOPMENT: 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.
INTERNATIONAL BUSINESS DEVELOPMENT
Largest movements
- Receivables within one year +€8,778
new in 2022: €8,778
- Debts after one year +€8,321
new in 2022: €8,321
- Other debts +€678
up €678 (+35.7%), from €1,900 to €2,578
- Profit (loss) carried forward -€319
down €319 (-3.8%), from -€8,473 to -€8,791
- Financial charges +€411
up €411 (+265%), from €155 to €566
- Other operating charges -€348
down €348 (-77.3%), from €450 to €102
- Financial income +€173
up €173 (+68.9%), from €252 to €425
- Gross operating margin -€3
down €3 (-4.0%), from -€73 to -€76
- Purchases and services +€3
up €3 (+4.0%), from €73 to €76
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 | €2,871 | €11,551 | +€8,680 | +302% |
| Current assets | 29/58 | €2,871 | €11,551 | +€8,680 | +302% |
| Stocks and contracts in progress | 3 | €2,760 | €2,760 | = | 0.0% |
| Contracts in progress | 37 | €2,760 | €2,760 | = | 0.0% |
| Amounts receivable within one year | 40/41 | - | €8,778 | +€8,778 | |
| Other amounts receivable | 41 | - | €8,778 | +€8,778 | |
| Cash at bank and in hand | 54/58 | €111 | €14 | -€97 | -87.6% |
| Total equity and liabilities | 10/49 | €2,871 | €11,551 | +€8,680 | +302% |
| Equity | 10/15 | -€776 | -€1,095 | -€319 | -41.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,497 | €1,497 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,497 | €1,497 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,497 | €1,497 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,473 | -€8,791 | -€319 | -3.8% |
| Amounts payable | 17/49 | €3,647 | €12,646 | +€8,999 | +247% |
| Amounts payable after more than one year | 17 | - | €8,321 | +€8,321 | |
| Financial debts | 170/4 | - | €8,321 | +€8,321 | |
| Amounts payable within one year | 42/48 | €3,647 | €4,325 | +€678 | +18.6% |
| Trade debts | 44 | €1,747 | €1,747 | = | 0.0% |
| Suppliers | 440/4 | €1,747 | €1,747 | = | 0.0% |
| Other amounts payable | 47/48 | €1,900 | €2,578 | +€678 | +35.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €73 | €76 | +€3 | +4.0% |
| Other operating charges | 640/8 | €450 | €102 | -€348 | -77.3% |
| Gross operating margin | 9900 | -€73 | -€76 | -€3 | -4.0% |
| Operating profit (loss) | 9901 | -€523 | -€178 | +€345 | +66.0% |
| Financial income | 75/76B | €252 | €425 | +€173 | +68.9% |
| Recurring financial income | 75 | €252 | €425 | +€173 | +68.9% |
| Financial charges | 65/66B | €155 | €566 | +€411 | +265% |
| Recurring financial charges | 65 | €155 | €566 | +€411 | +265% |
| Profit (loss) for the period before taxes | 9903 | -€426 | -€319 | +€107 | +25.1% |
| Profit (loss) for the period | 9904 | -€426 | -€319 | +€107 | +25.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€426 | -€319 | +€107 | +25.1% |
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 21 October 2026 via checked.be.