P & T: 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.
P & T
Largest movements
- Cash -€118,351
down €118,351 (-99.6%), from €118,776 to €425
mainly Current investments (-€110,430) and Net result for the year (-€12,314)
- Current investments +€110,430
new in 2022: €110,430
- Receivables within one year -€4,393
no longer reported in 2022 (was €4,393)
- Profit (loss) carried forward -€12,314
down €12,314 (-15.6%), from -€78,756 to -€91,069
- Gross operating margin -€3,778
down €3,778 (-45.4%), from -€8,321 to -€12,099
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 | €123,168 | €110,855 | -€12,314 | -10.0% |
| Current assets | 29/58 | €123,168 | €110,855 | -€12,314 | -10.0% |
| Amounts receivable within one year | 40/41 | €4,393 | - | -€4,393 | |
| Trade receivables | 40 | €4,393 | - | -€4,393 | |
| Current investments | 50/53 | - | €110,430 | +€110,430 | |
| Cash at bank and in hand | 54/58 | €118,776 | €425 | -€118,351 | -99.6% |
| Total equity and liabilities | 10/49 | €123,168 | €110,855 | -€12,314 | -10.0% |
| Equity | 10/15 | €101,168 | €88,855 | -€12,314 | -12.2% |
| Contributions | 10/11 | €168,568 | €168,568 | = | 0.0% |
| Capital | 10 | €168,568 | €168,568 | = | 0.0% |
| Issued capital | 100 | €168,568 | €168,568 | = | 0.0% |
| Reserves | 13 | €11,356 | €11,356 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,512 | €10,512 | = | 0.0% |
| Legal reserve | 130 | €10,512 | €10,512 | = | 0.0% |
| Distributable reserves | 133 | €844 | €844 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€78,756 | -€91,069 | -€12,314 | -15.6% |
| Amounts payable | 17/49 | €22,000 | €22,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €22,000 | €22,000 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €22,000 | €22,000 | = | 0.0% |
| Taxes | 450/3 | €22,000 | €22,000 | = | 0.0% |
| Other operating charges | 640/8 | €120 | €119 | -€1 | -0.7% |
| Gross operating margin | 9900 | -€8,321 | -€12,099 | -€3,778 | -45.4% |
| Operating profit (loss) | 9901 | -€8,441 | -€12,219 | -€3,778 | -44.8% |
| Financial charges | 65/66B | - | €95 | +€95 | |
| Recurring financial charges | 65 | - | €95 | +€95 | |
| Profit (loss) for the period before taxes | 9903 | -€8,441 | -€12,314 | -€3,873 | -45.9% |
| Profit (loss) for the period | 9904 | -€8,441 | -€12,314 | -€3,873 | -45.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,441 | -€12,314 | -€3,873 | -45.9% |
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 30 October 2026 via checked.be.