M.A.P.: 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.
M.A.P.
Largest movements
- Financial fixed assets -€47,300
no longer reported in 2022 (was €47,300)
- Receivables within one year -€26,477
no longer reported in 2022 (was €26,477)
of which Trade receivables: -€16,219
- Profit (loss) carried forward -€75,396
new in 2022: -€75,396
- Trade debts +€1,612
up €1,612 (+370.0%), from €436 to €2,048
- Financial charges +€53,764
up €53,764 (+2044.2%), from €2,630 to €56,394
of which Non-recurring financial charges: +€56,197
- Write-downs +€17,199
new in 2022: €17,199
- Other operating charges +€338
up €338 (+23.1%), from €1,465 to €1,804
- Gross operating margin +€95
no longer reported in 2022 (was -€95)
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 | €73,792 | €8 | -€73,784 | -100.0% |
| Fixed assets | 21/28 | €47,300 | - | -€47,300 | |
| Financial fixed assets | 28 | €47,300 | - | -€47,300 | |
| Current assets | 29/58 | €26,492 | €8 | -€26,484 | -100.0% |
| Amounts receivable within one year | 40/41 | €26,477 | - | -€26,477 | |
| Trade receivables | 40 | €16,219 | - | -€16,219 | |
| Other amounts receivable | 41 | €10,259 | - | -€10,259 | |
| Cash at bank and in hand | 54/58 | €15 | €8 | -€7 | -46.6% |
| Total equity and liabilities | 10/49 | €73,792 | €8 | -€73,784 | -100.0% |
| Equity | 10/15 | €59,117 | -€16,279 | -€75,396 | |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Contributions outside capital | 11 | €18,592 | €18,592 | = | 0.0% |
| Share premium | 1100/10 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €40,525 | €40,525 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €38,666 | €38,666 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€75,396 | -€75,396 | |
| Amounts payable | 17/49 | €14,675 | €16,287 | +€1,612 | +11.0% |
| Amounts payable within one year | 42/48 | €14,675 | €16,287 | +€1,612 | +11.0% |
| Current portion of amounts payable after more than one year | 42 | €5,141 | €5,141 | = | 0.0% |
| Trade debts | 44 | €436 | €2,048 | +€1,612 | +370.0% |
| Suppliers | 440/4 | €436 | €2,048 | +€1,612 | +370.0% |
| Taxes, remuneration and social security | 45 | €12 | €12 | = | 0.0% |
| Taxes | 450/3 | €12 | €12 | = | 0.0% |
| Other amounts payable | 47/48 | €9,086 | €9,086 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €17,199 | +€17,199 | |
| Other operating charges | 640/8 | €1,465 | €1,804 | +€338 | +23.1% |
| Gross operating margin | 9900 | -€95 | - | +€95 | |
| Operating profit (loss) | 9901 | -€1,560 | -€19,002 | -€17,442 | -1117.9% |
| Financial charges | 65/66B | €2,630 | €56,394 | +€53,764 | +2044.2% |
| Recurring financial charges | 65 | €2,469 | €35 | -€2,434 | -98.6% |
| Non-recurring financial charges | 66B | €161 | €56,359 | +€56,197 | +34851.1% |
| Profit (loss) for the period before taxes | 9903 | -€4,190 | -€75,396 | -€71,206 | -1699.3% |
| Profit (loss) for the period | 9904 | -€4,190 | -€75,396 | -€71,206 | -1699.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,190 | -€75,396 | -€71,206 | -1699.3% |
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 12 October 2026 via checked.be.