LGR: what changed
Two fiscal 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.
LGR
Largest movements
- Receivables within one year -€10,730
down €10,730 (-95.5%), from €11,230 to €500
of which Trade receivables: -€10,792
- Cash -€1,870
no longer reported in 2022 (was €1,870)
mainly Tax, wage and social debts (-€12,708) and Trade debts (-€6,186)
- Tax, wage and social debts -€12,708
down €12,708 (-49.4%), from €25,741 to €13,033
of which Remuneration and social security: -€11,522
- Other debts +€6,439
up €6,439 (+56.0%), from €11,500 to €17,939
- Trade debts -€6,186
no longer reported in 2022 (was €6,186)
- Profit (loss) carried forward -€658
down €658 (-2.2%), from -€30,122 to -€30,779
- Contributions +€500
new in 2022: €500
- Staff costs -€40,351
no longer reported in 2022 (was €40,351)
- Turnover -€25,264
no longer reported in 2022 (was €25,264)
- Gross operating margin -€20,615
down €20,615, from €20,199 to -€416
- Purchases and services -€4,214
down €4,214 (-83.2%), from €5,064 to €850
- Other operating charges -€945
no longer reported in 2022 (was €945)
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 | €13,305 | €705 | -€12,600 | -94.7% |
| Fixed assets | 21/28 | €205 | €205 | = | 0.0% |
| Financial fixed assets | 28 | €205 | €205 | = | 0.0% |
| Current assets | 29/58 | €13,100 | €500 | -€12,600 | -96.2% |
| Amounts receivable within one year | 40/41 | €11,230 | €500 | -€10,730 | -95.5% |
| Trade receivables | 40 | €10,792 | - | -€10,792 | |
| Other amounts receivable | 41 | €438 | €500 | +€62 | +14.1% |
| Cash at bank and in hand | 54/58 | €1,870 | - | -€1,870 | |
| Total equity and liabilities | 10/49 | €13,305 | €705 | -€12,600 | -94.7% |
| Equity | 10/15 | -€30,122 | -€30,279 | -€158 | -0.5% |
| Contributions | 10/11 | - | €500 | +€500 | |
| Profit (loss) carried forward | 14 | -€30,122 | -€30,779 | -€658 | -2.2% |
| Amounts payable | 17/49 | €43,427 | €30,984 | -€12,443 | -28.7% |
| Amounts payable within one year | 42/48 | €43,427 | €30,984 | -€12,443 | -28.7% |
| Financial debts | 43 | - | €12 | +€12 | |
| Credit institutions | 430/8 | - | €12 | +€12 | |
| Trade debts | 44 | €6,186 | - | -€6,186 | |
| Suppliers | 440/4 | €6,186 | - | -€6,186 | |
| Taxes, remuneration and social security | 45 | €25,741 | €13,033 | -€12,708 | -49.4% |
| Taxes | 450/3 | €12,684 | €11,498 | -€1,186 | -9.4% |
| Remuneration and social security | 454/9 | €13,057 | €1,535 | -€11,522 | -88.2% |
| Other amounts payable | 47/48 | €11,500 | €17,939 | +€6,439 | +56.0% |
| Turnover | 70 | €25,264 | - | -€25,264 | |
| Goods, raw materials, services and sundry goods | 60/61 | €5,064 | €850 | -€4,214 | -83.2% |
| Remuneration, social security and pensions | 62 | €40,351 | - | -€40,351 | |
| Other operating charges | 640/8 | €945 | - | -€945 | |
| Non-recurring operating charges | 66A | €14,054 | - | -€14,054 | |
| Gross operating margin | 9900 | €20,199 | -€416 | -€20,615 | |
| Operating profit (loss) | 9901 | -€35,151 | -€416 | +€34,735 | +98.8% |
| Financial charges | 65/66B | €0 | €242 | +€242 | +161213.3% |
| Recurring financial charges | 65 | €0 | €242 | +€242 | +161213.3% |
| Profit (loss) for the period before taxes | 9903 | -€35,151 | -€658 | +€34,493 | +98.1% |
| Profit (loss) for the period | 9904 | -€35,151 | -€658 | +€34,493 | +98.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€35,151 | -€658 | +€34,493 | +98.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.