NEW TREND CONSTRUCT: 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.
NEW TREND CONSTRUCT
Largest movements
- Receivables within one year -€1.5m
down €1.5m (-84.0%), from €1.7m to €278,295
of which Trade receivables: -€1.4m
- Tangible fixed assets +€52,019
up €52,019 (+655.0%), from €7,942 to €59,961
of which Plant, machinery and equipment: +€53,665
- Cash -€19,586
down €19,586 (-28.4%), from €69,077 to €49,491
mainly Trade debts (-€1.5m) and Investment in fixed assets (net) (-€61,302)
- Trade debts -€1.5m
down €1.5m (-88.8%), from €1.6m to €183,730
- Profit (loss) carried forward +€43,797
up €43,797 (+49.9%), from €87,777 to €131,575
- Purchases and services -€1.6m
no longer reported in 2022 (was €1.6m)
- Turnover -€1.5m
no longer reported in 2022 (was €1.5m)
- Gross operating margin +€101,381
up €101,381, from -€49,356 to €52,025
- Taxes -€25,261
down €25,261, from €15,126 to -€10,135
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 | €1,811,792 | €388,063 | -€1.4m | -78.6% |
| Formation expenses | 20 | - | €315 | +€315 | |
| Fixed assets | 21/28 | €7,942 | €59,961 | +€52,019 | +655.0% |
| Tangible fixed assets | 22/27 | €7,942 | €59,961 | +€52,019 | +655.0% |
| Plant, machinery and equipment | 23 | €0 | €53,665 | +€53,665 | |
| Furniture and vehicles | 24 | €7,942 | €6,296 | -€1,646 | -20.7% |
| Current assets | 29/58 | €1,803,851 | €327,787 | -€1.5m | -81.8% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €1,734,774 | €278,295 | -€1.5m | -84.0% |
| Trade receivables | 40 | €1,635,153 | €276,855 | -€1.4m | -83.1% |
| Other amounts receivable | 41 | €99,621 | €1,440 | -€98,181 | -98.6% |
| Cash at bank and in hand | 54/58 | €69,077 | €49,491 | -€19,586 | -28.4% |
| Total equity and liabilities | 10/49 | €1,811,792 | €388,063 | -€1.4m | -78.6% |
| Equity | 10/15 | €101,177 | €144,975 | +€43,797 | +43.3% |
| Contributions | 10/11 | €13,400 | €13,400 | = | 0.0% |
| Capital | 10 | €13,400 | - | -€13,400 | |
| Issued capital | 100 | €37,200 | - | -€37,200 | |
| Uncalled capital | 101 | €23,800 | - | -€23,800 | |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €87,777 | €131,575 | +€43,797 | +49.9% |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Provisions for liabilities and charges | 160/5 | €0 | - | = | |
| Amounts payable | 17/49 | €1,710,615 | €243,088 | -€1.5m | -85.8% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €1,710,615 | €243,088 | -€1.5m | -85.8% |
| Financial debts | 43 | €0 | - | = | |
| Trade debts | 44 | €1,640,833 | €183,730 | -€1.5m | -88.8% |
| Suppliers | 440/4 | €1,640,833 | €183,730 | -€1.5m | -88.8% |
| Taxes, remuneration and social security | 45 | €69,782 | €59,358 | -€10,424 | -14.9% |
| Taxes | 450/3 | €69,782 | €59,358 | -€10,424 | -14.9% |
| Turnover | 70 | €1,541,741 | - | -€1.5m | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €1,591,096 | - | -€1.6m | |
| Remuneration, social security and pensions | 62 | €499 | €218 | -€281 | -56.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,310 | €8,967 | +€5,657 | +170.9% |
| Other operating charges | 640/8 | €3,912 | €8,032 | +€4,121 | +105.3% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | -€49,356 | €52,025 | +€101,381 | |
| Operating profit (loss) | 9901 | -€57,077 | €34,807 | +€91,884 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €294 | €1,145 | +€852 | +290.2% |
| Recurring financial charges | 65 | €294 | €1,145 | +€852 | +290.2% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | -€57,370 | €33,662 | +€91,032 | |
| Income taxes | 67/77 | €15,126 | -€10,135 | -€25,261 | |
| Profit (loss) for the period | 9904 | -€72,497 | €43,797 | +€116,294 | |
| Profit (loss) for the period to be appropriated | 9905 | -€72,497 | €43,797 | +€116,294 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2021 and 30 September 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.