MS VIP: 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.
MS VIP
Largest movements
- Receivables within one year -€6,510
down €6,510 (-61.7%), from €10,554 to €4,045
- Cash +€3,237
up €3,237 (+166854.1%), from €2 to €3,239
mainly Receivables within one year (+€6,510) and Advances received (+€4,288)
- Advances received +€4,288
new in 2022: €4,288
- Other debts -€3,044
down €3,044 (-36.0%), from €8,465 to €5,421
- Profit (loss) carried forward -€2,452
down €2,452 (-29.3%), from -€8,376 to -€10,828
- Tax, wage and social debts -€1,615
no longer reported in 2022 (was €1,615)
- Trade debts -€449
down €449 (-37.5%), from €1,199 to €750
- Purchases and services -€50,702
no longer reported in 2022 (was €50,702)
- Gross operating margin -€9,665
down €9,665, from €7,371 to -€2,294
- Turnover -€7,165
no longer reported in 2022 (was €7,165)
- Other operating charges -€2,937
no longer reported in 2022 (was €2,937)
- Financial charges -€569
down €569 (-78.2%), from €727 to €159
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 | €10,963 | €7,690 | -€3,273 | -29.9% |
| Fixed assets | 21/28 | €25 | €25 | = | 0.0% |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €10,938 | €7,665 | -€3,273 | -29.9% |
| Amounts receivable within one year | 40/41 | €10,554 | €4,045 | -€6,510 | -61.7% |
| Trade receivables | 40 | €10,554 | €4,045 | -€6,510 | -61.7% |
| Cash at bank and in hand | 54/58 | €2 | €3,239 | +€3,237 | +166854.1% |
| Deferred charges and accrued income | 490/1 | €382 | €382 | = | 0.0% |
| Total equity and liabilities | 10/49 | €10,963 | €7,690 | -€3,273 | -29.9% |
| Equity | 10/15 | -€316 | -€2,768 | -€2,452 | -776.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,376 | -€10,828 | -€2,452 | -29.3% |
| Amounts payable | 17/49 | €11,279 | €10,458 | -€820 | -7.3% |
| Amounts payable within one year | 42/48 | €11,279 | €10,458 | -€820 | -7.3% |
| Trade debts | 44 | €1,199 | €750 | -€449 | -37.5% |
| Suppliers | 440/4 | €1,199 | €750 | -€449 | -37.5% |
| Advances received on contracts in progress | 46 | - | €4,288 | +€4,288 | |
| Taxes, remuneration and social security | 45 | €1,615 | - | -€1,615 | |
| Taxes | 450/3 | €1,615 | - | -€1,615 | |
| Other amounts payable | 47/48 | €8,465 | €5,421 | -€3,044 | -36.0% |
| Turnover | 70 | €7,165 | - | -€7,165 | |
| Non-recurring operating income | 76A | €50,908 | - | -€50,908 | |
| Goods, raw materials, services and sundry goods | 60/61 | €50,702 | - | -€50,702 | |
| Other operating charges | 640/8 | €2,937 | - | -€2,937 | |
| Gross operating margin | 9900 | €7,371 | -€2,294 | -€9,665 | |
| Operating profit (loss) | 9901 | €4,434 | -€2,294 | -€6,728 | |
| Financial charges | 65/66B | €727 | €159 | -€569 | -78.2% |
| Recurring financial charges | 65 | €727 | €159 | -€569 | -78.2% |
| Profit (loss) for the period before taxes | 9903 | €3,707 | -€2,452 | -€6,159 | |
| Income taxes | 67/77 | €204 | - | -€204 | |
| Profit (loss) for the period | 9904 | €3,503 | -€2,452 | -€5,955 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,503 | -€2,452 | -€5,955 |
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 30 September 2026 via checked.be.