PLAN 2013: 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.
PLAN 2013
Largest movements
- Tangible fixed assets -€17,914
down €17,914 (-3.6%), from €502,117 to €484,202
- Current portion of long-term debt -€18,017
down €18,017 (-90.4%), from €19,926 to €1,910
- Trade debts +€5,671
up €5,671 (+105%), from €5,411 to €11,082
- Turnover +€7,500
up €7,500 (+32.6%), from €23,000 to €30,500
- Gross operating margin +€5,267
up €5,267 (+22.9%), from €23,000 to €28,267
- Other operating charges +€3,572
new in 2022: €3,572
- Purchases and services +€2,233
new in 2022: €2,233
- Financial charges -€401
down €401 (-7.4%), from €5,432 to €5,031
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €525,117 | €511,792 | -€13,324 | -2.5% |
| Fixed assets | 21/28 | €502,117 | €484,202 | -€17,914 | -3.6% |
| Tangible fixed assets | 22/27 | €502,117 | €484,202 | -€17,914 | -3.6% |
| Land and buildings | 22 | €502,117 | €484,202 | -€17,914 | -3.6% |
| Current assets | 29/58 | €23,000 | €27,590 | +€4,590 | +20.0% |
| Amounts receivable within one year | 40/41 | €23,000 | €27,590 | +€4,590 | +20.0% |
| Trade receivables | 40 | €23,000 | €27,590 | +€4,590 | +20.0% |
| Total equity and liabilities | 10/49 | €525,117 | €511,792 | -€13,324 | -2.5% |
| Equity | 10/15 | €248,172 | €249,922 | +€1,750 | +0.7% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Revaluation surpluses | 12 | €243,894 | €243,894 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€45,723 | -€43,972 | +€1,750 | +3.8% |
| Amounts payable | 17/49 | €276,945 | €261,871 | -€15,074 | -5.4% |
| Amounts payable after more than one year | 17 | €244,490 | €244,490 | = | 0.0% |
| Financial debts | 170/4 | €244,490 | €244,490 | = | 0.0% |
| Amounts payable within one year | 42/48 | €32,455 | €17,381 | -€15,074 | -46.4% |
| Current portion of amounts payable after more than one year | 42 | €19,926 | €1,910 | -€18,017 | -90.4% |
| Trade debts | 44 | €5,411 | €11,082 | +€5,671 | +105% |
| Suppliers | 440/4 | €5,411 | €11,082 | +€5,671 | +105% |
| Taxes, remuneration and social security | 45 | €87 | €87 | = | 0.0% |
| Taxes | 450/3 | €87 | €87 | = | 0.0% |
| Other amounts payable | 47/48 | €7,032 | €4,303 | -€2,729 | -38.8% |
| Turnover | 70 | €23,000 | €30,500 | +€7,500 | +32.6% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €2,233 | +€2,233 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,621 | €17,914 | +€293 | +1.7% |
| Other operating charges | 640/8 | - | €3,572 | +€3,572 | |
| Gross operating margin | 9900 | €23,000 | €28,267 | +€5,267 | +22.9% |
| Operating profit (loss) | 9901 | €5,379 | €6,781 | +€1,402 | +26.1% |
| Financial charges | 65/66B | €5,432 | €5,031 | -€401 | -7.4% |
| Recurring financial charges | 65 | €5,432 | €5,031 | -€401 | -7.4% |
| Profit (loss) for the period before taxes | 9903 | -€53 | €1,750 | +€1,803 | |
| Profit (loss) for the period | 9904 | -€53 | €1,750 | +€1,803 | |
| Profit (loss) for the period to be appropriated | 9905 | -€53 | €1,750 | +€1,803 |
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 16 October 2026 via checked.be.