LIGNES ET PERSPECTIVES: 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.
LIGNES ET PERSPECTIVES
Largest movements
- Deferred charges and accrued income +€10,200
new in 2022: €10,200
- Receivables within one year -€5,829
down €5,829 (-69.4%), from €8,400 to €2,571
- Cash +€3,328
up €3,328 (+262%), from €1,270 to €4,598
mainly Other debts (+€9,567) and Net result for the year (+€9,207)
- Other debts +€9,567
up €9,567 (+13.9%), from €68,824 to €78,390
- Profit (loss) carried forward +€9,207
up €9,207 (+362%), from €2,545 to €11,752
- Current portion of long-term debt -€5,018
no longer reported in 2022 (was €5,018)
- Trade debts -€3,161
down €3,161 (-10.4%), from €30,265 to €27,104
- Tax, wage and social debts -€2,895
down €2,895 (-9.3%), from €31,059 to €28,164
of which Remuneration and social security: -€7,000
- Turnover +€24,604
up €24,604 (+63.3%), from €38,869 to €63,472
- Purchases and services +€24,198
up €24,198 (+102%), from €23,673 to €47,871
- Gross operating margin +€10,406
up €10,406 (+200%), from €5,196 to €15,601
- Taxes +€4,398
up €4,398 (+1,305%), from €337 to €4,735
- Financial charges -€693
down €693 (-68.5%), from €1,012 to €319
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 | €158,171 | €165,870 | +€7,699 | +4.9% |
| Fixed assets | 21/28 | €148,500 | €148,500 | = | 0.0% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €148,500 | €148,500 | = | 0.0% |
| Land and buildings | 22 | €148,500 | €148,500 | = | 0.0% |
| Current assets | 29/58 | €9,671 | €17,370 | +€7,699 | +79.6% |
| Amounts receivable within one year | 40/41 | €8,400 | €2,571 | -€5,829 | -69.4% |
| Trade receivables | 40 | €8,400 | €2,571 | -€5,829 | -69.4% |
| Cash at bank and in hand | 54/58 | €1,270 | €4,598 | +€3,328 | +262% |
| Deferred charges and accrued income | 490/1 | - | €10,200 | +€10,200 | |
| Total equity and liabilities | 10/49 | €158,171 | €165,870 | +€7,699 | +4.9% |
| Equity | 10/15 | €23,005 | €32,212 | +€9,207 | +40.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,545 | €11,752 | +€9,207 | +362% |
| Amounts payable | 17/49 | €135,166 | €133,658 | -€1,508 | -1.1% |
| Amounts payable within one year | 42/48 | €135,166 | €133,658 | -€1,508 | -1.1% |
| Current portion of amounts payable after more than one year | 42 | €5,018 | - | -€5,018 | |
| Trade debts | 44 | €30,265 | €27,104 | -€3,161 | -10.4% |
| Suppliers | 440/4 | €30,265 | €27,104 | -€3,161 | -10.4% |
| Taxes, remuneration and social security | 45 | €31,059 | €28,164 | -€2,895 | -9.3% |
| Taxes | 450/3 | €2,059 | €6,164 | +€4,105 | +199% |
| Remuneration and social security | 454/9 | €29,000 | €22,000 | -€7,000 | -24.1% |
| Other amounts payable | 47/48 | €68,824 | €78,390 | +€9,567 | +13.9% |
| Turnover | 70 | €38,869 | €63,472 | +€24,604 | +63.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €23,673 | €47,871 | +€24,198 | +102% |
| Other operating charges | 640/8 | €747 | €1,250 | +€503 | +67.4% |
| Non-recurring operating charges | 66A | - | €90 | +€90 | |
| Gross operating margin | 9900 | €5,196 | €15,601 | +€10,406 | +200% |
| Operating profit (loss) | 9901 | €4,449 | €14,261 | +€9,812 | +221% |
| Financial charges | 65/66B | €1,012 | €319 | -€693 | -68.5% |
| Recurring financial charges | 65 | €1,012 | €319 | -€693 | -68.5% |
| Profit (loss) for the period before taxes | 9903 | €3,437 | €13,942 | +€10,506 | +306% |
| Income taxes | 67/77 | €337 | €4,735 | +€4,398 | +1,305% |
| Profit (loss) for the period | 9904 | €3,100 | €9,207 | +€6,107 | +197% |
| Profit (loss) for the period to be appropriated | 9905 | €3,100 | €9,207 | +€6,107 | +197% |
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 23 October 2026 via checked.be.