NJ: 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.
NJ
Largest movements
No asset line moved by more than 1% of the balance sheet total.
No liability line moved by more than 1% of the balance sheet total.
- Taxes -€30,121
no longer reported in 2022 (was €30,121)
- Financial charges -€1,608
no longer reported in 2022 (was €1,608)
- Gross operating margin -€426
no longer reported in 2022 (was €426)
From the 2021 result to the 2022 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €221,006 | €221,006 | = | 0.0% |
| Fixed assets | 21/28 | €7,964 | €7,964 | = | 0.0% |
| Financial fixed assets | 28 | €7,964 | €7,964 | = | 0.0% |
| Current assets | 29/58 | €213,042 | €213,042 | = | 0.0% |
| Amounts receivable after more than one year | 29 | €200,000 | €200,000 | = | 0.0% |
| Trade receivables | 290 | €200,000 | €200,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €12,680 | €12,680 | = | 0.0% |
| Other amounts receivable | 41 | €12,680 | €12,680 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €362 | €362 | = | 0.0% |
| Total equity and liabilities | 10/49 | €221,006 | €221,006 | = | 0.0% |
| Equity | 10/15 | €182,220 | €182,220 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €98,730 | €98,730 | = | 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% |
| Distributable reserves | 133 | €96,870 | €96,870 | = | 0.0% |
| Profit (loss) carried forward | 14 | €64,890 | €64,890 | = | 0.0% |
| Amounts payable | 17/49 | €38,786 | €38,786 | = | 0.0% |
| Amounts payable within one year | 42/48 | €38,786 | €38,786 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €34,887 | €34,887 | = | 0.0% |
| Taxes | 450/3 | €34,887 | €34,887 | = | 0.0% |
| Other amounts payable | 47/48 | €3,899 | €3,899 | = | 0.0% |
| Gross operating margin | 9900 | €426 | - | -€426 | |
| Operating profit (loss) | 9901 | €426 | - | -€426 | |
| Financial charges | 65/66B | €1,608 | - | -€1,608 | |
| Recurring financial charges | 65 | €1,608 | - | -€1,608 | |
| Profit (loss) for the period before taxes | 9903 | -€1,182 | - | +€1,182 | |
| Transfer from deferred taxes | 780 | €26,452 | - | -€26,452 | |
| Income taxes | 67/77 | €30,121 | - | -€30,121 | |
| Profit (loss) for the period | 9904 | -€4,851 | - | +€4,851 | |
| Transfer from tax-exempt reserves | 789 | €61,721 | - | -€61,721 | |
| Profit (loss) for the period to be appropriated | 9905 | €56,870 | - | -€56,870 |
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 7 October 2026 via checked.be.