N & D CONCEPT: 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.
N & D CONCEPT
Largest movements
- Receivables within one year +€19,265
up €19,265 (+234.1%), from €8,229 to €27,494
of which Other amounts receivable: +€16,974
- Profit (loss) carried forward +€15,056
up €15,056 (+588.1%), from €2,560 to €17,616
- Tax, wage and social debts +€5,065
up €5,065 (+593.5%), from €853 to €5,919
- Trade debts -€1,349
down €1,349 (-47.8%), from €2,822 to €1,474
- Advances received +€400
new in 2022: €400
- Gross operating margin +€16,379
up €16,379 (+542.7%), from €3,018 to €19,398
- Taxes +€4,212
up €4,212 (+493.5%), from €853 to €5,065
- Purchases and services -€2,406
down €2,406 (-43.7%), from €5,501 to €3,095
- Other operating charges -€298
down €298 (-83.9%), from €355 to €57
- Financial income +€222
up €222 (+29.5%), from €751 to €972
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 | €8,236 | €27,504 | +€19,268 | +234.0% |
| Current assets | 29/58 | €8,236 | €27,504 | +€19,268 | +234.0% |
| Amounts receivable within one year | 40/41 | €8,229 | €27,494 | +€19,265 | +234.1% |
| Trade receivables | 40 | €2,300 | €4,591 | +€2,291 | +99.6% |
| Other amounts receivable | 41 | €5,929 | €22,903 | +€16,974 | +286.3% |
| Cash at bank and in hand | 54/58 | €7 | €10 | +€3 | +45.9% |
| Total equity and liabilities | 10/49 | €8,236 | €27,504 | +€19,268 | +234.0% |
| Equity | 10/15 | €4,560 | €19,616 | +€15,056 | +330.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,560 | €17,616 | +€15,056 | +588.1% |
| Amounts payable | 17/49 | €3,675 | €7,888 | +€4,212 | +114.6% |
| Amounts payable within one year | 42/48 | €3,675 | €7,792 | +€4,117 | +112.0% |
| Trade debts | 44 | €2,822 | €1,474 | -€1,349 | -47.8% |
| Suppliers | 440/4 | €2,822 | €1,474 | -€1,349 | -47.8% |
| Advances received on contracts in progress | 46 | - | €400 | +€400 | |
| Taxes, remuneration and social security | 45 | €853 | €5,919 | +€5,065 | +593.5% |
| Taxes | 450/3 | €853 | €5,919 | +€5,065 | +593.5% |
| Other amounts payable | 47/48 | €0 | €0 | = | |
| Accrued charges and deferred income | 492/3 | - | €96 | +€96 | |
| Goods, raw materials, services and sundry goods | 60/61 | €5,501 | €3,095 | -€2,406 | -43.7% |
| Other operating charges | 640/8 | €355 | €57 | -€298 | -83.9% |
| Gross operating margin | 9900 | €3,018 | €19,398 | +€16,379 | +542.7% |
| Operating profit (loss) | 9901 | €2,663 | €19,341 | +€16,677 | +626.2% |
| Financial income | 75/76B | €751 | €972 | +€222 | +29.5% |
| Recurring financial income | 75 | €751 | €972 | +€222 | +29.5% |
| Financial charges | 65/66B | €1 | €192 | +€191 | +38240.0% |
| Recurring financial charges | 65 | €1 | €192 | +€191 | +38240.0% |
| Profit (loss) for the period before taxes | 9903 | €3,414 | €20,121 | +€16,708 | +489.4% |
| Income taxes | 67/77 | €853 | €5,065 | +€4,212 | +493.5% |
| Profit (loss) for the period | 9904 | €2,560 | €15,056 | +€12,496 | +488.1% |
| Profit (loss) for the period to be appropriated | 9905 | €2,560 | €15,056 | +€12,496 | +488.1% |
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 11 October 2026 via checked.be.