Outcome Mapping Learning Community: 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.
Outcome Mapping Learning Community
Largest movements
- Receivables within one year +€14,474
new in 2022: €14,474
- Cash -€10,960
down €10,960 (-52.3%), from €20,964 to €10,003
mainly Receivables within one year (-€14,474) and Deferred charges and accrued income (-€7,190)
- Deferred charges and accrued income +€7,190
new in 2022: €7,190
- Trade debts +€4,836
new in 2022: €4,836
- Profit (loss) carried forward +€4,233
up €4,233 (+20.9%), from €20,257 to €24,490
- Tax, wage and social debts +€2,039
up €2,039 (+674%), from €303 to €2,342
- Accrued charges and deferred income -€405
no longer reported in 2022 (was €405)
- Gross operating margin +€13,402
up €13,402, from -€8,198 to €5,204
- Financial income -€1,006
down €1,006 (-92.7%), from €1,085 to €79
- Financial charges +€393
up €393 (+59.8%), from €657 to €1,050
- Other operating charges -€162
no longer reported in 2022 (was €162)
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.
Derived cash bridge
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 | €20,964 | €31,667 | +€10,703 | +51.1% |
| Current assets | 29/58 | €20,964 | €31,667 | +€10,703 | +51.1% |
| Amounts receivable within one year | 40/41 | - | €14,474 | +€14,474 | |
| Trade receivables | 40 | - | €14,474 | +€14,474 | |
| Cash at bank and in hand | 54/58 | €20,964 | €10,003 | -€10,960 | -52.3% |
| Deferred charges and accrued income | 490/1 | - | €7,190 | +€7,190 | |
| Total equity and liabilities | 10/49 | €20,964 | €31,667 | +€10,703 | +51.1% |
| Equity | 10/15 | €20,257 | €24,490 | +€4,233 | +20.9% |
| Profit (loss) carried forward | 14 | €20,257 | €24,490 | +€4,233 | +20.9% |
| Amounts payable | 17/49 | €707 | €7,177 | +€6,470 | +915% |
| Amounts payable within one year | 42/48 | €303 | €7,177 | +€6,875 | +2,273% |
| Trade debts | 44 | - | €4,836 | +€4,836 | |
| Suppliers | 440/4 | - | €4,836 | +€4,836 | |
| Taxes, remuneration and social security | 45 | €303 | €2,342 | +€2,039 | +674% |
| Taxes | 450/3 | €303 | €2,342 | +€2,039 | +674% |
| Accrued charges and deferred income | 492/3 | €405 | - | -€405 | |
| Other operating charges | 640/8 | €162 | - | -€162 | |
| Gross operating margin | 9900 | -€8,198 | €5,204 | +€13,402 | |
| Operating profit (loss) | 9901 | -€8,360 | €5,204 | +€13,564 | |
| Financial income | 75/76B | €1,085 | €79 | -€1,006 | -92.7% |
| Recurring financial income | 75 | €1,085 | €79 | -€1,006 | -92.7% |
| Financial charges | 65/66B | €657 | €1,050 | +€393 | +59.8% |
| Recurring financial charges | 65 | €657 | €1,050 | +€393 | +59.8% |
| Profit (loss) for the period before taxes | 9903 | -€7,932 | €4,233 | +€12,165 | |
| Profit (loss) for the period | 9904 | -€7,932 | €4,233 | +€12,165 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,932 | €4,233 | +€12,165 |
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 14 October 2026 via checked.be.