Opinia: 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.
Opinia
Largest movements
- Receivables within one year +€52,193
up €52,193 (+41.0%), from €127,425 to €179,618
of which Trade receivables: +€29,246
- Tangible fixed assets -€23,267
down €23,267 (-7.7%), from €301,483 to €278,216
- Cash -€10,246
down €10,246 (-48.6%), from €21,063 to €10,817
mainly Receivables within one year (-€52,193) and Trade debts (-€10,993)
- Receivables after one year +€7,500
up €7,500 (+3.0%), from €250,000 to €257,500
- Debts after one year +€20,637
up €20,637 (+10.1%), from €204,628 to €225,265
of which Other amounts payable: +€52,137
- Profit (loss) carried forward +€19,879
up €19,879 (+9.6%), from -€207,333 to -€187,454
- Trade debts -€10,993
down €10,993 (-90.1%), from €12,198 to €1,205
- Gross operating margin +€46,219
up €46,219, from -€6,587 to €39,633
- Financial charges -€1,215
down €1,215 (-45.8%), from €2,650 to €1,436
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 | €700,878 | €727,439 | +€26,561 | +3.8% |
| Fixed assets | 21/28 | €301,483 | €278,216 | -€23,267 | -7.7% |
| Tangible fixed assets | 22/27 | €301,483 | €278,216 | -€23,267 | -7.7% |
| Land and buildings | 22 | €301,483 | €278,216 | -€23,267 | -7.7% |
| Current assets | 29/58 | €399,395 | €449,223 | +€49,828 | +12.5% |
| Amounts receivable after more than one year | 29 | €250,000 | €257,500 | +€7,500 | +3.0% |
| Other amounts receivable | 291 | €250,000 | €257,500 | +€7,500 | +3.0% |
| Amounts receivable within one year | 40/41 | €127,425 | €179,618 | +€52,193 | +41.0% |
| Trade receivables | 40 | €113,343 | €142,589 | +€29,246 | +25.8% |
| Other amounts receivable | 41 | €14,082 | €37,029 | +€22,947 | +163.0% |
| Current investments | 50/53 | €908 | €908 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €21,063 | €10,817 | -€10,246 | -48.6% |
| Deferred charges and accrued income | 490/1 | - | €380 | +€380 | |
| Total equity and liabilities | 10/49 | €700,878 | €727,439 | +€26,561 | +3.8% |
| Equity | 10/15 | €436,488 | €456,367 | +€19,879 | +4.6% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €631,321 | €631,321 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €629,321 | €629,321 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€207,333 | -€187,454 | +€19,879 | +9.6% |
| Amounts payable | 17/49 | €264,390 | €271,072 | +€6,683 | +2.5% |
| Amounts payable after more than one year | 17 | €204,628 | €225,265 | +€20,637 | +10.1% |
| Financial debts | 170/4 | €67,708 | €36,208 | -€31,500 | -46.5% |
| Other amounts payable | 178/9 | €136,919 | €189,057 | +€52,137 | +38.1% |
| Amounts payable within one year | 42/48 | €59,762 | €45,807 | -€13,954 | -23.3% |
| Current portion of amounts payable after more than one year | 42 | €31,500 | €31,500 | = | 0.0% |
| Trade debts | 44 | €12,198 | €1,205 | -€10,993 | -90.1% |
| Suppliers | 440/4 | €12,198 | €1,205 | -€10,993 | -90.1% |
| Taxes, remuneration and social security | 45 | €1,089 | €592 | -€497 | -45.7% |
| Taxes | 450/3 | €1,089 | €592 | -€497 | -45.7% |
| Other amounts payable | 47/48 | €14,975 | €12,511 | -€2,464 | -16.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,267 | €23,267 | = | 0.0% |
| Other operating charges | 640/8 | €2,073 | €2,247 | +€174 | +8.4% |
| Gross operating margin | 9900 | -€6,587 | €39,633 | +€46,219 | |
| Operating profit (loss) | 9901 | -€31,926 | €14,119 | +€46,045 | |
| Financial income | 75/76B | €7,501 | €7,500 | -€1 | 0.0% |
| Recurring financial income | 75 | €7,501 | €7,500 | -€1 | 0.0% |
| Financial charges | 65/66B | €2,650 | €1,436 | -€1,215 | -45.8% |
| Recurring financial charges | 65 | €2,650 | €1,436 | -€1,215 | -45.8% |
| Profit (loss) for the period before taxes | 9903 | -€27,075 | €20,183 | +€47,258 | |
| Income taxes | 67/77 | €287 | €305 | +€18 | +6.1% |
| Profit (loss) for the period | 9904 | -€27,362 | €19,879 | +€47,241 | |
| Profit (loss) for the period to be appropriated | 9905 | -€27,362 | €19,879 | +€47,241 |
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 8 October 2026 via checked.be.