IRU PROJECTS: 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.
IRU PROJECTS
Largest movements
- Cash -€14,861
down €14,861 (-40.3%), from €36,900 to €22,039
mainly Trade debts (-€11,575) and Net result for the year (-€3,376)
- Receivables within one year -€540
no longer reported in 2022 (was €540)
- Trade debts -€11,575
no longer reported in 2022 (was €11,575)
- Profit (loss) carried forward -€3,376
down €3,376 (-13.3%), from €25,415 to €22,039
- Accrued charges and deferred income -€450
no longer reported in 2022 (was €450)
- Staff costs -€69,175
down €69,175, from €69,079 to -€96
- Gross operating margin -€57,992
down €57,992, from €54,627 to -€3,365
- Purchases and services -€39,411
down €39,411 (-92.1%), from €42,776 to €3,365
- Financial charges -€13,786
down €13,786 (-99.2%), from €13,893 to €107
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 | €37,440 | €22,039 | -€15,401 | -41.1% |
| Current assets | 29/58 | €37,440 | €22,039 | -€15,401 | -41.1% |
| Amounts receivable within one year | 40/41 | €540 | - | -€540 | |
| Other amounts receivable | 41 | €540 | - | -€540 | |
| Cash at bank and in hand | 54/58 | €36,900 | €22,039 | -€14,861 | -40.3% |
| Total equity and liabilities | 10/49 | €37,440 | €22,039 | -€15,401 | -41.1% |
| Equity | 10/15 | €25,415 | €22,039 | -€3,376 | -13.3% |
| Profit (loss) carried forward | 14 | €25,415 | €22,039 | -€3,376 | -13.3% |
| Amounts payable | 17/49 | €12,025 | - | -€12,025 | |
| Amounts payable within one year | 42/48 | €11,575 | - | -€11,575 | |
| Trade debts | 44 | €11,575 | - | -€11,575 | |
| Suppliers | 440/4 | €11,575 | - | -€11,575 | |
| Accrued charges and deferred income | 492/3 | €450 | - | -€450 | |
| Membership fees, donations, legacies and grants | 73 | €71,955 | - | -€71,955 | |
| Non-recurring operating income | 76A | €25,448 | €0 | -€25,448 | -100.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €42,776 | €3,365 | -€39,411 | -92.1% |
| Remuneration, social security and pensions | 62 | €69,079 | -€96 | -€69,175 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €482 | - | -€482 | |
| Gross operating margin | 9900 | €54,627 | -€3,365 | -€57,992 | |
| Operating profit (loss) | 9901 | -€14,934 | -€3,269 | +€11,665 | +78.1% |
| Financial charges | 65/66B | €13,893 | €107 | -€13,786 | -99.2% |
| Recurring financial charges | 65 | €13,893 | €107 | -€13,786 | -99.2% |
| Profit (loss) for the period before taxes | 9903 | -€28,827 | -€3,376 | +€25,451 | +88.3% |
| Profit (loss) for the period | 9904 | -€28,827 | -€3,376 | +€25,451 | +88.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€28,827 | -€3,376 | +€25,451 | +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 11 October 2026 via checked.be.