Parts World: 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.
Parts World
Largest movements
- Stocks and contracts -€23,575
no longer reported in 2021 (was €23,575)
- Receivables within one year -€8,520
down €8,520 (-96.7%), from €8,813 to €293
- Cash -€346
down €346 (-91.5%), from €378 to €32
- Debts within one year -€21,272
down €21,272 (-100%), from €21,272 to €0
- Profit (loss) carried forward -€11,168
down €11,168 (-151%), from -€7,386 to -€18,554
- Purchases and services +€200
new in 2021: €200
- Gross operating margin -€114
down €114 (-133%), from -€86 to -€200
- Financial charges +€103
new in 2021: €103
From the 2018 result to the 2021 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2018 | 2021 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €32,766 | €326 | -€32,440 | -99.0% |
| Current assets | 29/58 | €32,766 | €326 | -€32,440 | -99.0% |
| Stocks and contracts in progress | 3 | €23,575 | - | -€23,575 | |
| Amounts receivable within one year | 40/41 | €8,813 | €293 | -€8,520 | -96.7% |
| Trade receivables | 40 | - | €0 | = | |
| Other amounts receivable | 41 | - | €293 | +€293 | |
| Cash at bank and in hand | 54/58 | €378 | €32 | -€346 | -91.5% |
| Total equity and liabilities | 10/49 | €32,766 | €326 | -€32,440 | -99.0% |
| Equity | 10/15 | €11,494 | €326 | -€11,168 | -97.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €280 | €280 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €280 | +€280 | |
| Reserves not available under the articles | 1311 | - | €280 | +€280 | |
| Profit (loss) carried forward | 14 | -€7,386 | -€18,554 | -€11,168 | -151% |
| Amounts payable | 17/49 | €21,272 | €0 | -€21,272 | -100% |
| Amounts payable within one year | 42/48 | €21,272 | €0 | -€21,272 | -100% |
| Trade debts | 44 | €349 | - | -€349 | |
| Taxes, remuneration and social security | 45 | - | €0 | = | |
| Taxes | 450/3 | - | €0 | = | |
| Other amounts payable | 47/48 | - | €0 | = | |
| Turnover | 70 | - | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €200 | +€200 | |
| Gross operating margin | 9900 | -€86 | -€200 | -€114 | -133% |
| Operating profit (loss) | 9901 | -€86 | -€200 | -€114 | -133% |
| Financial charges | 65/66B | - | €103 | +€103 | |
| Recurring financial charges | 65 | - | €103 | +€103 | |
| Profit (loss) for the period before taxes | 9903 | -€86 | -€303 | -€217 | -253% |
| Profit (loss) for the period | 9904 | -€86 | -€303 | -€217 | -253% |
| Profit (loss) for the period to be appropriated | 9905 | -€86 | -€303 | -€217 | -253% |
Source: filed annual accounts (NBB), financial years ended 31 December 2018 and 31 December 2021. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.