NPA: what changed
NPA
Largest movements
- Cash +€4,632
up €4,632 (+507%), from €914 to €5,545
mainly Net result for the year (+€11,875) and Depreciation (+€51)
- Tangible fixed assets +€717
new in 2022: €717
- Receivables within one year +€406
up €406 (+58.0%), from €699 to €1,105
of which Trade receivables: +€908
- Profit (loss) carried forward +€11,875
up €11,875, from -€8,723 to €3,152
- Debts within one year -€6,120
down €6,120 (-83.4%), from €7,336 to €1,216
of which Trade debts: -€6,568
- Gross operating margin +€13,247
up €13,247 (+964%), from €1,375 to €14,621
- Financial charges +€2,023
new in 2022: €2,023
- Other operating charges +€631
new in 2022: €631
Change in the result, 2021 to 2022
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2021 and 2022 balance sheets and the 2022 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,613 | €7,368 | +€5,754 | +357% |
| Fixed assets | 21/28 | - | €717 | +€717 | |
| Tangible fixed assets | 22/27 | - | €717 | +€717 | |
| Furniture and vehicles | 24 | - | €717 | +€717 | |
| Current assets | 29/58 | €1,613 | €6,650 | +€5,037 | +312% |
| Amounts receivable within one year | 40/41 | €699 | €1,105 | +€406 | +58.0% |
| Trade receivables | 40 | - | €908 | +€908 | |
| Other amounts receivable | 41 | - | €197 | +€197 | |
| Cash at bank and in hand | 54/58 | €914 | €5,545 | +€4,632 | +507% |
| Total equity and liabilities | 10/49 | €1,613 | €7,368 | +€5,754 | +357% |
| Equity | 10/15 | -€5,723 | €6,152 | +€11,875 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Capital | 10 | - | €3,000 | +€3,000 | |
| Issued capital | 100 | - | €3,000 | +€3,000 | |
| Profit (loss) carried forward | 14 | -€8,723 | €3,152 | +€11,875 | |
| Amounts payable | 17/49 | €7,336 | €1,216 | -€6,120 | -83.4% |
| Amounts payable within one year | 42/48 | €7,336 | €1,216 | -€6,120 | -83.4% |
| Trade debts | 44 | €7,318 | €750 | -€6,568 | -89.8% |
| Suppliers | 440/4 | - | €750 | +€750 | |
| Other amounts payable | 47/48 | - | €466 | +€466 | |
| Remuneration, social security and pensions | 62 | - | €42 | +€42 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €51 | +€51 | |
| Other operating charges | 640/8 | - | €631 | +€631 | |
| Gross operating margin | 9900 | €1,375 | €14,621 | +€13,247 | +964% |
| Operating profit (loss) | 9901 | €1,286 | €13,898 | +€12,612 | +981% |
| Financial charges | 65/66B | - | €2,023 | +€2,023 | |
| Recurring financial charges | 65 | €542 | €2,023 | +€1,481 | +273% |
| Profit (loss) for the period before taxes | 9903 | €743 | €11,875 | +€11,131 | +1,498% |
| Profit (loss) for the period | 9904 | €743 | €11,875 | +€11,131 | +1,498% |
| Profit (loss) for the period to be appropriated | 9905 | €743 | €11,875 | +€11,131 | +1,498% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 August 2021 and 31 August 2022. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.