MESOPOTAMIQUE: 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.
MESOPOTAMIQUE
Largest movements
- Receivables within one year +€18,100
up €18,100 (+534%), from €3,389 to €21,489
of which Other amounts receivable: +€15,208
- Tangible fixed assets -€4,160
down €4,160 (-19.0%), from €21,930 to €17,770
- Cash -€3,293
no longer reported in 2022 (was €3,293)
mainly Receivables within one year (-€18,100) and Trade debts (-€851)
- Profit (loss) carried forward +€10,406
up €10,406 (+27.0%), from -€38,513 to -€28,108
- Short-term financial debts +€965
new in 2022: €965
- Trade debts -€851
no longer reported in 2022 (was €851)
of which Suppliers: -€486
- Gross operating margin +€17,209
up €17,209, from -€2,215 to €14,994
- Depreciation -€2,645
down €2,645 (-38.9%), from €6,805 to €4,160
- Other operating charges +€269
new in 2022: €269
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 | €28,612 | €39,258 | +€10,647 | +37.2% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €21,930 | €17,770 | -€4,160 | -19.0% |
| Tangible fixed assets | 22/27 | €21,930 | €17,770 | -€4,160 | -19.0% |
| Furniture and vehicles | 24 | €21,930 | €17,770 | -€4,160 | -19.0% |
| Current assets | 29/58 | €6,682 | €21,489 | +€14,807 | +222% |
| Amounts receivable within one year | 40/41 | €3,389 | €21,489 | +€18,100 | +534% |
| Trade receivables | 40 | - | €2,892 | +€2,892 | |
| Other amounts receivable | 41 | €3,389 | €18,597 | +€15,208 | +449% |
| Cash at bank and in hand | 54/58 | €3,293 | - | -€3,293 | |
| Total equity and liabilities | 10/49 | €28,612 | €39,258 | +€10,647 | +37.2% |
| Equity | 10/15 | -€19,913 | -€9,508 | +€10,406 | +52.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€38,513 | -€28,108 | +€10,406 | +27.0% |
| Amounts payable | 17/49 | €48,525 | €48,766 | +€241 | +0.5% |
| Amounts payable within one year | 42/48 | €48,525 | €48,766 | +€241 | +0.5% |
| Financial debts | 43 | - | €965 | +€965 | |
| Credit institutions | 430/8 | - | €965 | +€965 | |
| Trade debts | 44 | €851 | - | -€851 | |
| Suppliers | 440/4 | €486 | - | -€486 | |
| Bills of exchange payable | 441 | €365 | - | -€365 | |
| Taxes, remuneration and social security | 45 | €9,794 | €9,794 | = | 0.0% |
| Remuneration and social security | 454/9 | €9,794 | €9,794 | = | 0.0% |
| Other amounts payable | 47/48 | €37,881 | €38,008 | +€127 | +0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,805 | €4,160 | -€2,645 | -38.9% |
| Other operating charges | 640/8 | - | €269 | +€269 | |
| Gross operating margin | 9900 | -€2,215 | €14,994 | +€17,209 | |
| Operating profit (loss) | 9901 | -€9,020 | €10,565 | +€19,585 | |
| Financial charges | 65/66B | €64 | €159 | +€95 | +149% |
| Recurring financial charges | 65 | €64 | €159 | +€95 | +149% |
| Profit (loss) for the period before taxes | 9903 | -€9,084 | €10,406 | +€19,489 | |
| Profit (loss) for the period | 9904 | -€9,084 | €10,406 | +€19,489 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,084 | €10,406 | +€19,489 |
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 29 October 2026 via checked.be.