Perspective Agency: 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.
Perspective Agency
Largest movements
- Receivables within one year -€1,627
no longer reported in 2021 (was €1,627)
- Tangible fixed assets -€1,240
down €1,240 (-72.9%), from €1,701 to €462
- Cash +€787
up €787 (+624%), from €126 to €913
mainly Receivables within one year (+€1,627) and Depreciation (+€1,240)
- Equity -€1,429
down €1,429 (-4,650%), from -€31 to -€1,459
of which Profit (loss) carried forward: -€1,429
- Debts within one year -€651
down €651 (-18.7%), from €3,486 to €2,834
of which Trade debts: -€1,577
- Gross operating margin +€505
up €505 (+87.5%), from -€577 to -€72
- Financial charges +€117
new in 2021: €117
- Depreciation -€6
down €6 (-0.5%), from €1,246 to €1,240
From the 2020 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
Derived from the 2020 and 2021 balance sheets and the 2021 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2020 | 2021 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,455 | €1,375 | -€2,080 | -60.2% |
| Fixed assets | 21/28 | €1,701 | €462 | -€1,240 | -72.9% |
| Tangible fixed assets | 22/27 | €1,701 | €462 | -€1,240 | -72.9% |
| Furniture and vehicles | 24 | - | €462 | +€462 | |
| Current assets | 29/58 | €1,753 | €913 | -€840 | -47.9% |
| Amounts receivable within one year | 40/41 | €1,627 | - | -€1,627 | |
| Cash at bank and in hand | 54/58 | €126 | €913 | +€787 | +624% |
| Total equity and liabilities | 10/49 | €3,455 | €1,375 | -€2,080 | -60.2% |
| Equity | 10/15 | -€31 | -€1,459 | -€1,429 | -4,650% |
| Contributions | 10/11 | - | €400 | +€400 | |
| Profit (loss) carried forward | 14 | -€431 | -€1,859 | -€1,429 | -332% |
| Amounts payable | 17/49 | €3,486 | €2,834 | -€651 | -18.7% |
| Amounts payable within one year | 42/48 | €3,486 | €2,834 | -€651 | -18.7% |
| Trade debts | 44 | €1,780 | €203 | -€1,577 | -88.6% |
| Suppliers | 440/4 | - | €203 | +€203 | |
| Taxes, remuneration and social security | 45 | - | €187 | +€187 | |
| Taxes | 450/3 | - | €187 | +€187 | |
| Other amounts payable | 47/48 | - | €2,445 | +€2,445 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,246 | €1,240 | -€6 | -0.5% |
| Gross operating margin | 9900 | -€577 | -€72 | +€505 | +87.5% |
| Operating profit (loss) | 9901 | -€1,822 | -€1,312 | +€511 | +28.0% |
| Financial charges | 65/66B | - | €117 | +€117 | |
| Recurring financial charges | 65 | €40 | €117 | +€77 | +190% |
| Profit (loss) for the period before taxes | 9903 | -€1,862 | -€1,429 | +€434 | +23.3% |
| Profit (loss) for the period | 9904 | -€1,862 | -€1,429 | +€434 | +23.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,862 | -€1,429 | +€434 | +23.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2020 and 31 December 2021. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.