POINT-BARE: what changed
Two fiscal 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.
POINT-BARE
Largest movements
- Tangible fixed assets +€13,841
up €13,841 (+1268.5%), from €1,091 to €14,932
of which Furniture and vehicles: +€14,243
- Cash +€8,455
up €8,455 (+288.5%), from €2,931 to €11,385
mainly Debts after one year (+€9,330) and Net result for the year (+€7,153)
- Deferred charges and accrued income -€2,583
down €2,583 (-90.9%), from €2,841 to €258
- Receivables within one year +€1,311
up €1,311 (+4.5%), from €29,274 to €30,585
of which Trade receivables: +€5,310
- Debts after one year +€9,330
new in 2022: €9,330
- Trade debts +€6,708
up €6,708 (+218.6%), from €3,068 to €9,776
- Current portion of long-term debt +€4,595
new in 2022: €4,595
- Tax, wage and social debts +€2,994
up €2,994 (+112.9%), from €2,652 to €5,646
- Reserves -€2,377
down €2,377 (-12.5%), from €18,980 to €16,603
of which Distributable reserves: -€2,377
- Gross operating margin +€7,094
up €7,094 (+82.4%), from €8,612 to €15,706
- Taxes +€1,971
up €1,971 (+68.7%), from €2,870 to €4,841
- Depreciation +€1,571
up €1,571 (+686.6%), from €229 to €1,800
- Write-downs +€587
new in 2022: €587
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.
Cash bridge derived
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 | €36,488 | €57,511 | +€21,023 | +57.6% |
| Fixed assets | 21/28 | €1,442 | €15,283 | +€13,841 | +959.8% |
| Tangible fixed assets | 22/27 | €1,091 | €14,932 | +€13,841 | +1268.5% |
| Land and buildings | 22 | €1,091 | €689 | -€402 | -36.8% |
| Furniture and vehicles | 24 | - | €14,243 | +€14,243 | |
| Financial fixed assets | 28 | €351 | €351 | = | 0.0% |
| Current assets | 29/58 | €35,046 | €42,228 | +€7,182 | +20.5% |
| Amounts receivable within one year | 40/41 | €29,274 | €30,585 | +€1,311 | +4.5% |
| Trade receivables | 40 | €20,523 | €25,834 | +€5,310 | +25.9% |
| Other amounts receivable | 41 | €8,751 | €4,751 | -€3,999 | -45.7% |
| Cash at bank and in hand | 54/58 | €2,931 | €11,385 | +€8,455 | +288.5% |
| Deferred charges and accrued income | 490/1 | €2,841 | €258 | -€2,583 | -90.9% |
| Total equity and liabilities | 10/49 | €36,488 | €57,511 | +€21,023 | +57.6% |
| Equity | 10/15 | €20,012 | €17,634 | -€2,377 | -11.9% |
| Contributions | 10/11 | €600 | €600 | = | 0.0% |
| Reserves | 13 | €18,980 | €16,603 | -€2,377 | -12.5% |
| Non-distributable reserves | 130/1 | €60 | €60 | = | 0.0% |
| Reserves not available under the articles | 1311 | €60 | €60 | = | 0.0% |
| Distributable reserves | 133 | €18,920 | €16,543 | -€2,377 | -12.6% |
| Profit (loss) carried forward | 14 | €431 | €431 | = | 0.0% |
| Amounts payable | 17/49 | €16,477 | €39,877 | +€23,400 | +142.0% |
| Amounts payable after more than one year | 17 | - | €9,330 | +€9,330 | |
| Financial debts | 170/4 | - | €9,330 | +€9,330 | |
| Amounts payable within one year | 42/48 | €16,477 | €30,547 | +€14,070 | +85.4% |
| Current portion of amounts payable after more than one year | 42 | - | €4,595 | +€4,595 | |
| Trade debts | 44 | €3,068 | €9,776 | +€6,708 | +218.6% |
| Suppliers | 440/4 | €3,068 | €9,776 | +€6,708 | +218.6% |
| Advances received on contracts in progress | 46 | - | €1,476 | +€1,476 | |
| Taxes, remuneration and social security | 45 | €2,652 | €5,646 | +€2,994 | +112.9% |
| Taxes | 450/3 | €2,652 | €5,646 | +€2,994 | +112.9% |
| Other amounts payable | 47/48 | €10,756 | €9,054 | -€1,702 | -15.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €229 | €1,800 | +€1,571 | +686.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €587 | +€587 | |
| Other operating charges | 640/8 | €594 | €602 | +€7 | +1.2% |
| Gross operating margin | 9900 | €8,612 | €15,706 | +€7,094 | +82.4% |
| Operating profit (loss) | 9901 | €7,789 | €12,718 | +€4,929 | +63.3% |
| Financial income | 75/76B | €4 | €9 | +€5 | +127.3% |
| Recurring financial income | 75 | €4 | €9 | +€5 | +127.3% |
| Financial charges | 65/66B | €682 | €733 | +€51 | +7.4% |
| Recurring financial charges | 65 | €682 | €733 | +€51 | +7.4% |
| Profit (loss) for the period before taxes | 9903 | €7,110 | €11,994 | +€4,883 | +68.7% |
| Income taxes | 67/77 | €2,870 | €4,841 | +€1,971 | +68.7% |
| Profit (loss) for the period | 9904 | €4,240 | €7,153 | +€2,913 | +68.7% |
| Profit (loss) for the period to be appropriated | 9905 | €4,240 | €7,153 | +€2,913 | +68.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.