MEDIAN.E: 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.
MEDIAN.E
Largest movements
- Cash +€32,041
up €32,041 (+138.0%), from €23,215 to €55,256
mainly Receivables within one year (+€10,810) and Tax, wage and social debts (+€10,747)
- Receivables within one year -€10,810
down €10,810 (-10.7%), from €101,028 to €90,219
of which Trade receivables: -€8,257
- Tangible fixed assets -€2,638
down €2,638 (-26.3%), from €10,022 to €7,384
of which Land and buildings: -€1,359
- Tax, wage and social debts +€10,747
up €10,747 (+157.1%), from €6,840 to €17,587
- Profit (loss) carried forward +€5,417
up €5,417 (+6.5%), from €83,214 to €88,630
- Trade debts +€2,488
up €2,488 (+153.5%), from €1,621 to €4,109
- Gross operating margin +€11,466
up €11,466 (+53.8%), from €21,302 to €32,768
- Taxes +€3,907
up €3,907 (+57.1%), from €6,840 to €10,747
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 | €159,875 | €178,526 | +€18,651 | +11.7% |
| Fixed assets | 21/28 | €10,022 | €7,384 | -€2,638 | -26.3% |
| Tangible fixed assets | 22/27 | €10,022 | €7,384 | -€2,638 | -26.3% |
| Land and buildings | 22 | €6,666 | €5,307 | -€1,359 | -20.4% |
| Plant, machinery and equipment | 23 | €2,465 | €1,483 | -€983 | -39.9% |
| Furniture and vehicles | 24 | €890 | €594 | -€297 | -33.3% |
| Current assets | 29/58 | €149,853 | €171,143 | +€21,290 | +14.2% |
| Amounts receivable within one year | 40/41 | €101,028 | €90,219 | -€10,810 | -10.7% |
| Trade receivables | 40 | €8,257 | - | -€8,257 | |
| Other amounts receivable | 41 | €92,771 | €90,219 | -€2,552 | -2.8% |
| Current investments | 50/53 | €25,000 | €25,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €23,215 | €55,256 | +€32,041 | +138.0% |
| Deferred charges and accrued income | 490/1 | €609 | €668 | +€59 | +9.6% |
| Total equity and liabilities | 10/49 | €159,875 | €178,526 | +€18,651 | +11.7% |
| Equity | 10/15 | €151,414 | €156,830 | +€5,417 | +3.6% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €83,214 | €88,630 | +€5,417 | +6.5% |
| Amounts payable | 17/49 | €8,461 | €21,696 | +€13,235 | +156.4% |
| Amounts payable within one year | 42/48 | €8,461 | €21,696 | +€13,235 | +156.4% |
| Trade debts | 44 | €1,621 | €4,109 | +€2,488 | +153.5% |
| Suppliers | 440/4 | €1,621 | €4,109 | +€2,488 | +153.5% |
| Taxes, remuneration and social security | 45 | €6,840 | €17,587 | +€10,747 | +157.1% |
| Taxes | 450/3 | €6,840 | €17,587 | +€10,747 | +157.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,638 | €2,638 | = | 0.0% |
| Non-recurring operating charges | 66A | - | €13,066 | +€13,066 | |
| Gross operating margin | 9900 | €21,302 | €32,768 | +€11,466 | +53.8% |
| Operating profit (loss) | 9901 | €18,664 | €17,064 | -€1,600 | -8.6% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €1,149 | €900 | -€248 | -21.6% |
| Recurring financial charges | 65 | €1,149 | €900 | -€248 | -21.6% |
| Profit (loss) for the period before taxes | 9903 | €17,517 | €16,163 | -€1,353 | -7.7% |
| Income taxes | 67/77 | €6,840 | €10,747 | +€3,907 | +57.1% |
| Profit (loss) for the period | 9904 | €10,677 | €5,417 | -€5,260 | -49.3% |
| Profit (loss) for the period to be appropriated | 9905 | €10,677 | €5,417 | -€5,260 | -49.3% |
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 2 October 2026 via checked.be.