ONE MINUTE: 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.
ONE MINUTE
Largest movements
- Receivables within one year +€7,232
up €7,232 (+247.7%), from €2,920 to €10,152
- Receivables after one year +€5,000
up €5,000 (+33.3%), from €15,000 to €20,000
- Deferred charges and accrued income -€881
no longer reported in 2022 (was €881)
- Cash -€383
down €383 (-6.0%), from €6,387 to €6,004
mainly Receivables within one year (-€7,232) and Receivables after one year (-€5,000)
- Profit (loss) carried forward +€5,687
up €5,687 (+273.9%), from €2,076 to €7,763
- Trade debts +€2,808
up €2,808 (+96.7%), from €2,903 to €5,711
- Tax, wage and social debts +€2,754
up €2,754 (+665.2%), from €414 to €3,168
of which Remuneration and social security: +€3,106
- Gross operating margin +€20,892
up €20,892, from -€15,918 to €4,974
- Financial charges -€1,611
down €1,611 (-77.6%), from €2,075 to €464
- Taxes -€817
no longer reported in 2022 (was €817)
- Depreciation -€580
no longer reported in 2022 (was €580)
- Other operating charges +€534
new in 2022: €534
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 | €26,840 | €38,093 | +€11,253 | +41.9% |
| Fixed assets | 21/28 | €737 | €737 | = | 0.0% |
| Financial fixed assets | 28 | €737 | €737 | = | 0.0% |
| Current assets | 29/58 | €26,103 | €37,356 | +€11,253 | +43.1% |
| Amounts receivable after more than one year | 29 | €15,000 | €20,000 | +€5,000 | +33.3% |
| Other amounts receivable | 291 | €15,000 | €20,000 | +€5,000 | +33.3% |
| Stocks and contracts in progress | 3 | €915 | €1,200 | +€285 | +31.1% |
| Stocks | 30/36 | €915 | €1,200 | +€285 | +31.1% |
| Amounts receivable within one year | 40/41 | €2,920 | €10,152 | +€7,232 | +247.7% |
| Other amounts receivable | 41 | €2,920 | €10,152 | +€7,232 | +247.7% |
| Cash at bank and in hand | 54/58 | €6,387 | €6,004 | -€383 | -6.0% |
| Deferred charges and accrued income | 490/1 | €881 | - | -€881 | |
| Total equity and liabilities | 10/49 | €26,840 | €38,093 | +€11,253 | +41.9% |
| Equity | 10/15 | €22,536 | €28,223 | +€5,687 | +25.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | €2,076 | €7,763 | +€5,687 | +273.9% |
| Amounts payable | 17/49 | €4,304 | €9,870 | +€5,566 | +129.3% |
| Amounts payable within one year | 42/48 | €3,317 | €8,879 | +€5,562 | +167.7% |
| Trade debts | 44 | €2,903 | €5,711 | +€2,808 | +96.7% |
| Suppliers | 440/4 | €2,903 | €5,711 | +€2,808 | +96.7% |
| Taxes, remuneration and social security | 45 | €414 | €3,168 | +€2,754 | +665.2% |
| Taxes | 450/3 | €414 | €62 | -€352 | -85.0% |
| Remuneration and social security | 454/9 | - | €3,106 | +€3,106 | |
| Accrued charges and deferred income | 492/3 | €987 | €991 | +€4 | +0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €580 | - | -€580 | |
| Other operating charges | 640/8 | - | €534 | +€534 | |
| Gross operating margin | 9900 | -€15,918 | €4,974 | +€20,892 | |
| Operating profit (loss) | 9901 | -€16,498 | €4,440 | +€20,938 | |
| Financial income | 75/76B | €1,456 | €1,711 | +€255 | +17.5% |
| Recurring financial income | 75 | €1,456 | €1,711 | +€255 | +17.5% |
| Financial charges | 65/66B | €2,075 | €464 | -€1,611 | -77.6% |
| Recurring financial charges | 65 | €2,075 | €464 | -€1,611 | -77.6% |
| Profit (loss) for the period before taxes | 9903 | -€17,117 | €5,687 | +€22,804 | |
| Income taxes | 67/77 | €817 | - | -€817 | |
| Profit (loss) for the period | 9904 | -€17,934 | €5,687 | +€23,621 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,934 | €5,687 | +€23,621 |
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 10 October 2026 via checked.be.