Mandata: 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.
Mandata
Largest movements
- Receivables within one year -€18,992
down €18,992 (-21.1%), from €90,103 to €71,112
- Cash +€10,248
up €10,248 (+3,022%), from €339 to €10,587
mainly Receivables within one year (+€18,992) and Debts within one year (+€13,606)
- Tangible fixed assets +€3,550
up €3,550 (+284%), from €1,250 to €4,800
- Contributions -€18,750
no longer reported in 2022 (was €18,750)
- Debts within one year +€13,606
up €13,606 (+23.0%), from €59,190 to €72,796
of which Other debts: +€72,744
- Gross operating margin -€11,842
down €11,842 (-59.7%), from €19,852 to €8,010
- Taxes +€4,841
new in 2022: €4,841
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 | €97,955 | €92,760 | -€5,194 | -5.3% |
| Fixed assets | 21/28 | €7,512 | €11,062 | +€3,550 | +47.3% |
| Tangible fixed assets | 22/27 | €1,250 | €4,800 | +€3,550 | +284% |
| Furniture and vehicles | 24 | - | €4,800 | +€4,800 | |
| Financial fixed assets | 28 | €6,262 | €6,262 | = | 0.0% |
| Current assets | 29/58 | €90,443 | €81,698 | -€8,744 | -9.7% |
| Amounts receivable within one year | 40/41 | €90,103 | €71,112 | -€18,992 | -21.1% |
| Trade receivables | 40 | - | €61,276 | +€61,276 | |
| Other amounts receivable | 41 | - | €9,835 | +€9,835 | |
| Cash at bank and in hand | 54/58 | €339 | €10,587 | +€10,248 | +3,022% |
| Total equity and liabilities | 10/49 | €97,955 | €92,760 | -€5,194 | -5.3% |
| Equity | 10/15 | €38,765 | €19,965 | -€18,800 | -48.5% |
| Contributions | 10/11 | €18,750 | - | -€18,750 | |
| Reserves | 13 | €1,875 | €1,875 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €1,875 | +€1,875 | |
| Reserves not available under the articles | 1311 | - | €1,875 | +€1,875 | |
| Profit (loss) carried forward | 14 | €18,140 | €18,090 | -€50 | -0.3% |
| Amounts payable | 17/49 | €59,190 | €72,796 | +€13,606 | +23.0% |
| Amounts payable within one year | 42/48 | €59,190 | €72,796 | +€13,606 | +23.0% |
| Trade debts | 44 | €4,251 | - | -€4,251 | |
| Taxes, remuneration and social security | 45 | - | €52 | +€52 | |
| Taxes | 450/3 | - | €52 | +€52 | |
| Other amounts payable | 47/48 | - | €72,744 | +€72,744 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,250 | €1,250 | = | 0.0% |
| Gross operating margin | 9900 | €19,852 | €8,010 | -€11,842 | -59.7% |
| Operating profit (loss) | 9901 | €18,602 | €6,760 | -€11,842 | -63.7% |
| Financial charges | 65/66B | - | €94 | +€94 | |
| Recurring financial charges | 65 | €50 | €94 | +€43 | +85.9% |
| Profit (loss) for the period before taxes | 9903 | €18,551 | €6,666 | -€11,885 | -64.1% |
| Income taxes | 67/77 | - | €4,841 | +€4,841 | |
| Profit (loss) for the period | 9904 | €18,551 | €1,825 | -€16,726 | -90.2% |
| Profit (loss) for the period to be appropriated | 9905 | €18,551 | €1,825 | -€16,726 | -90.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2021 and 30 June 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.