Les amis de C Freinet: what changed
What changed
Les amis de C Freinet
filed annual accounts (NBB)
Net result for the year
€282
2020 · €1,013-€732
Equity
€1,625
2020 · €1,343+€282
Cash
€877
2020 · €1,343-€466
Balance sheet total
€1,625
2020 · €1,343+€282
Largest movements
Assets
- Receivables within one year +€748
new in 2021: €748
- Cash -€466
down €466 (-34.7%), from €1,343 to €877
mainly Receivables within one year (-€748)
Equity and liabilities
- Profit (loss) carried forward +€282
up €282 (+21.0%), from €1,343 to €1,625
Income statement
- Other operating charges +€68,000
new in 2021: €68,000
- Gross operating margin +€28,200
up €28,200 (+70.1%), from €40,243 to €68,443
Change in the result, 2020 to 2021
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2020
€1,013
Gross operating margin
+€28,200
Other operating charges
-€68,000
Other operating items
+€39,073
Financial charges
-€161
Other financial items
+€157
Result 2021
€282
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2020 and 2021 balance sheets and the 2021 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€466
Investment
€0
Financing
€0
Cash 2020
€1,343
From operations (derived)
-€466
Net result for the year
+€282
Receivables within one year
-€748
Cash 2021
€877
brings cash intakes cash out
Every line side by side
| Line | Code | 2020 | 2021 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,343 | €1,625 | +€282 | +21.0% |
| Current assets | 29/58 | €1,343 | €1,625 | +€282 | +21.0% |
| Amounts receivable within one year | 40/41 | - | €748 | +€748 | |
| Trade receivables | 40 | - | €748 | +€748 | |
| Cash at bank and in hand | 54/58 | €1,343 | €877 | -€466 | -34.7% |
| Total equity and liabilities | 10/49 | €1,343 | €1,625 | +€282 | +21.0% |
| Equity | 10/15 | €1,343 | €1,625 | +€282 | +21.0% |
| Profit (loss) carried forward | 14 | €1,343 | €1,625 | +€282 | +21.0% |
| Membership fees, donations, legacies and grants | 73 | - | €68,516 | +€68,516 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €73 | +€73 | |
| Other operating charges | 640/8 | - | €68,000 | +€68,000 | |
| Gross operating margin | 9900 | €40,243 | €68,443 | +€28,200 | +70.1% |
| Operating profit (loss) | 9901 | €1,170 | €443 | -€727 | -62.1% |
| Financial charges | 65/66B | - | €161 | +€161 | |
| Recurring financial charges | 65 | €157 | €161 | +€4 | +2.8% |
| Profit (loss) for the period before taxes | 9903 | €1,013 | €282 | -€732 | -72.2% |
| Profit (loss) for the period | 9904 | €1,013 | €282 | -€732 | -72.2% |
| Profit (loss) for the period to be appropriated | 9905 | €1,013 | €282 | -€732 | -72.2% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 July 2020 and 31 July 2021. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.