NEP-BEL: 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.
NEP-BEL
Largest movements
- Cash +€796
up €796 (+75.5%), from €1,054 to €1,850
- Trade debts -€9,391
down €9,391 (-92.8%), from €10,118 to €727
- Other debts +€4,000
new in 2022: €4,000
- Tax, wage and social debts +€3,932
new in 2022: €3,932
- Profit (loss) carried forward +€2,254
up €2,254 (+56.7%), from -€3,973 to -€1,719
- Purchases and services +€23,372
new in 2022: €23,372
- Turnover +€5,987
up €5,987 (+30.7%), from €19,508 to €25,495
- Gross operating margin +€544
up €544 (+34.4%), from €1,580 to €2,124
From the 2020 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2020 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,645 | €9,441 | +€796 | +9.2% |
| Current assets | 29/58 | €8,645 | €9,441 | +€796 | +9.2% |
| Stocks and contracts in progress | 3 | €7,591 | €7,591 | = | 0.0% |
| Stocks | 30/36 | - | €7,591 | +€7,591 | |
| Cash at bank and in hand | 54/58 | €1,054 | €1,850 | +€796 | +75.5% |
| Total equity and liabilities | 10/49 | €8,645 | €9,441 | +€796 | +9.2% |
| Equity | 10/15 | -€1,473 | €781 | +€2,254 | |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Capital | 10 | - | €2,500 | +€2,500 | |
| Issued capital | 100 | - | €18,600 | +€18,600 | |
| Uncalled capital | 101 | - | €16,100 | +€16,100 | |
| Profit (loss) carried forward | 14 | -€3,973 | -€1,719 | +€2,254 | +56.7% |
| Amounts payable | 17/49 | €10,118 | €8,660 | -€1,458 | -14.4% |
| Amounts payable within one year | 42/48 | €10,118 | €8,660 | -€1,458 | -14.4% |
| Trade debts | 44 | €10,118 | €727 | -€9,391 | -92.8% |
| Suppliers | 440/4 | - | €727 | +€727 | |
| Taxes, remuneration and social security | 45 | - | €3,932 | +€3,932 | |
| Taxes | 450/3 | - | €3,932 | +€3,932 | |
| Other amounts payable | 47/48 | - | €4,000 | +€4,000 | |
| Turnover | 70 | €19,508 | €25,495 | +€5,987 | +30.7% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €23,372 | +€23,372 | |
| Gross operating margin | 9900 | €1,580 | €2,124 | +€544 | +34.4% |
| Operating profit (loss) | 9901 | €1,580 | €2,124 | +€544 | +34.4% |
| Recurring financial income | 75 | €6,000 | - | -€6,000 | |
| Financial charges | 65/66B | - | €4 | +€4 | |
| Recurring financial charges | 65 | - | €4 | +€4 | |
| Profit (loss) for the period before taxes | 9903 | €7,580 | €2,120 | -€5,460 | -72.0% |
| Profit (loss) for the period | 9904 | €7,580 | €2,120 | -€5,460 | -72.0% |
| Profit (loss) for the period to be appropriated | 9905 | €7,580 | €2,120 | -€5,460 | -72.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2020 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.