NEHME TRAINING 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.
NEHME TRAINING CONCEPT
Largest movements
- Receivables within one year +€6,878
up €6,878 (+23.7%), from €29,000 to €35,878
of which Other amounts receivable: +€8,869
- Deferred charges and accrued income -€5,347
no longer reported in 2022 (was €5,347)
- Cash +€3,770
up €3,770 (+77.4%), from €4,869 to €8,639
mainly Net result for the year (+€13,938) and Deferred charges and accrued income (+€5,347)
- Tangible fixed assets -€2,006
down €2,006 (-31.9%), from €6,293 to €4,287
of which Plant, machinery and equipment: -€1,716
- Profit (loss) carried forward +€13,938
up €13,938, from -€9,584 to €4,355
- Debts after one year -€10,615
down €10,615 (-48.7%), from €21,794 to €11,178
of which Financial debts: -€10,615
- Trade debts -€3,335
down €3,335 (-27.1%), from €12,288 to €8,953
- Accrued charges and deferred income +€1,562
up €1,562 (+25.8%), from €6,058 to €7,620
- Current portion of long-term debt +€1,454
up €1,454 (+15.9%), from €9,161 to €10,615
- Gross operating margin +€17,139
up €17,139, from -€205 to €16,934
- Financial charges +€2,665
up €2,665, from -€41 to €2,624
- Financial income +€1,365
up €1,365 (+221%), from €617 to €1,982
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 | €50,257 | €53,552 | +€3,295 | +6.6% |
| Fixed assets | 21/28 | €11,041 | €9,035 | -€2,006 | -18.2% |
| Tangible fixed assets | 22/27 | €6,293 | €4,287 | -€2,006 | -31.9% |
| Plant, machinery and equipment | 23 | €5,590 | €3,874 | -€1,716 | -30.7% |
| Furniture and vehicles | 24 | €703 | €413 | -€290 | -41.2% |
| Financial fixed assets | 28 | €4,748 | €4,748 | = | 0.0% |
| Current assets | 29/58 | €39,216 | €44,517 | +€5,301 | +13.5% |
| Amounts receivable within one year | 40/41 | €29,000 | €35,878 | +€6,878 | +23.7% |
| Trade receivables | 40 | €13,104 | €11,113 | -€1,991 | -15.2% |
| Other amounts receivable | 41 | €15,896 | €24,764 | +€8,869 | +55.8% |
| Cash at bank and in hand | 54/58 | €4,869 | €8,639 | +€3,770 | +77.4% |
| Deferred charges and accrued income | 490/1 | €5,347 | - | -€5,347 | |
| Total equity and liabilities | 10/49 | €50,257 | €53,552 | +€3,295 | +6.6% |
| Equity | 10/15 | -€4,584 | €9,355 | +€13,938 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,584 | €4,355 | +€13,938 | |
| Amounts payable | 17/49 | €54,841 | €44,197 | -€10,643 | -19.4% |
| Amounts payable after more than one year | 17 | €21,794 | €11,178 | -€10,615 | -48.7% |
| Financial debts | 170/4 | €14,202 | €3,586 | -€10,615 | -74.7% |
| Other amounts payable | 178/9 | €7,592 | €7,592 | = | 0.0% |
| Amounts payable within one year | 42/48 | €26,989 | €25,399 | -€1,590 | -5.9% |
| Current portion of amounts payable after more than one year | 42 | €9,161 | €10,615 | +€1,454 | +15.9% |
| Trade debts | 44 | €12,288 | €8,953 | -€3,335 | -27.1% |
| Suppliers | 440/4 | €12,288 | €8,953 | -€3,335 | -27.1% |
| Taxes, remuneration and social security | 45 | €5,540 | €5,830 | +€290 | +5.2% |
| Taxes | 450/3 | €5,540 | €5,830 | +€290 | +5.2% |
| Accrued charges and deferred income | 492/3 | €6,058 | €7,620 | +€1,562 | +25.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,883 | €2,006 | +€123 | +6.5% |
| Other operating charges | 640/8 | €358 | €348 | -€10 | -2.9% |
| Gross operating margin | 9900 | -€205 | €16,934 | +€17,139 | |
| Operating profit (loss) | 9901 | -€2,446 | €14,581 | +€17,027 | |
| Financial income | 75/76B | €617 | €1,982 | +€1,365 | +221% |
| Recurring financial income | 75 | €617 | €1,982 | +€1,365 | +221% |
| Financial charges | 65/66B | -€41 | €2,624 | +€2,665 | |
| Recurring financial charges | 65 | -€41 | €2,624 | +€2,665 | |
| Profit (loss) for the period before taxes | 9903 | -€1,788 | €13,938 | +€15,726 | |
| Profit (loss) for the period | 9904 | -€1,788 | €13,938 | +€15,726 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,788 | €13,938 | +€15,726 |
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 23 October 2026 via checked.be.