MAKE A DIFFERENCE: 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.
MAKE A DIFFERENCE
Largest movements
- Tangible fixed assets -€3,775
down €3,775 (-100.0%), from €3,775 to €0
- Receivables within one year +€3,761
up €3,761 (+18330.5%), from €21 to €3,782
- Trade debts -€736
down €736 (-26.5%), from €2,777 to €2,041
- Tax, wage and social debts +€705
up €705 (+329.8%), from €214 to €919
- Short-term financial debts +€235
up €235 (+4.7%), from €4,964 to €5,199
- Profit (loss) carried forward -€217
down €217 (-0.9%), from -€24,560 to -€24,777
- Depreciation -€6,817
down €6,817 (-100.0%), from €6,817 to €0
- Gross operating margin +€2,455
up €2,455, from -€1,910 to €545
- Other operating charges -€364
down €364 (-78.4%), from €464 to €100
- Financial income -€41
down €41 (-43.5%), from €94 to €53
- Taxes +€24
up €24 (+24.5%), from €97 to €120
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,796 | €3,782 | -€14 | -0.4% |
| Fixed assets | 21/28 | €3,775 | €0 | -€3,775 | -100.0% |
| Tangible fixed assets | 22/27 | €3,775 | €0 | -€3,775 | -100.0% |
| Furniture and vehicles | 24 | €3,775 | €0 | -€3,775 | -100.0% |
| Current assets | 29/58 | €21 | €3,782 | +€3,761 | +18330.5% |
| Amounts receivable within one year | 40/41 | €21 | €3,782 | +€3,761 | +18330.5% |
| Other amounts receivable | 41 | €21 | €3,782 | +€3,761 | +18330.5% |
| Total equity and liabilities | 10/49 | €3,796 | €3,782 | -€14 | -0.4% |
| Equity | 10/15 | -€8,160 | -€8,377 | -€217 | -2.7% |
| Contributions | 10/11 | €16,400 | €16,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,560 | -€24,777 | -€217 | -0.9% |
| Provisions and deferred taxes | 16 | €4,000 | €4,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €4,000 | €4,000 | = | 0.0% |
| Other liabilities and charges | 164/5 | €4,000 | €4,000 | = | 0.0% |
| Amounts payable | 17/49 | €7,956 | €8,159 | +€204 | +2.6% |
| Amounts payable within one year | 42/48 | €7,956 | €8,159 | +€204 | +2.6% |
| Financial debts | 43 | €4,964 | €5,199 | +€235 | +4.7% |
| Credit institutions | 430/8 | €4,964 | €5,199 | +€235 | +4.7% |
| Trade debts | 44 | €2,777 | €2,041 | -€736 | -26.5% |
| Suppliers | 440/4 | €2,777 | €2,041 | -€736 | -26.5% |
| Taxes, remuneration and social security | 45 | €214 | €919 | +€705 | +329.8% |
| Taxes | 450/3 | €214 | €919 | +€705 | +329.8% |
| Non-recurring operating income | 76A | - | €2,225 | +€2,225 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,817 | €0 | -€6,817 | -100.0% |
| Other operating charges | 640/8 | €464 | €100 | -€364 | -78.4% |
| Gross operating margin | 9900 | -€1,910 | €545 | +€2,455 | |
| Operating profit (loss) | 9901 | -€9,191 | €445 | +€9,636 | |
| Financial income | 75/76B | €94 | €53 | -€41 | -43.5% |
| Recurring financial income | 75 | €94 | €53 | -€41 | -43.5% |
| Financial charges | 65/66B | €586 | €595 | +€9 | +1.5% |
| Recurring financial charges | 65 | €586 | €595 | +€9 | +1.5% |
| Profit (loss) for the period before taxes | 9903 | -€9,683 | -€97 | +€9,586 | +99.0% |
| Income taxes | 67/77 | €97 | €120 | +€24 | +24.5% |
| Profit (loss) for the period | 9904 | -€9,780 | -€217 | +€9,563 | +97.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,780 | -€217 | +€9,563 | +97.8% |
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 28 September 2026 via checked.be.