PRO IT: 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.
PRO IT
Largest movements
- Cash +€109,560
up €109,560 (+747.5%), from €14,656 to €124,216
- Tangible fixed assets -€36,828
down €36,828 (-26.4%), from €139,620 to €102,791
- Receivables within one year -€10,772
down €10,772 (-32.1%), from €33,596 to €22,824
- Reserves +€88,722
up €88,722 (+184.6%), from €48,069 to €136,791
of which Distributable reserves: +€134,931
- Debts -€26,615
down €26,615 (-33.4%), from €79,614 to €52,999
of which Debts after one year: -€36,250
- Gross operating margin +€9,564
up €9,564 (+20.4%), from €46,987 to €56,551
- Taxes +€6,634
up €6,634 (+284.0%), from €2,335 to €8,969
- Financial charges +€4,091
new in 2022: €4,091
- Depreciation +€3,014
up €3,014 (+14.5%), from €20,768 to €23,782
- Other operating charges +€1,984
new in 2022: €1,984
From the 2019 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
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 | 2019 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €187,947 | €250,729 | +€62,782 | +33.4% |
| Fixed assets | 21/28 | €139,695 | €102,791 | -€36,903 | -26.4% |
| Tangible fixed assets | 22/27 | €139,620 | €102,791 | -€36,828 | -26.4% |
| Land and buildings | 22 | - | €75,117 | +€75,117 | |
| Plant, machinery and equipment | 23 | - | €17,220 | +€17,220 | |
| Furniture and vehicles | 24 | - | €10,455 | +€10,455 | |
| Financial fixed assets | 28 | €75 | - | -€75 | |
| Current assets | 29/58 | €48,253 | €147,938 | +€99,685 | +206.6% |
| Amounts receivable within one year | 40/41 | €33,596 | €22,824 | -€10,772 | -32.1% |
| Trade receivables | 40 | - | €22,361 | +€22,361 | |
| Other amounts receivable | 41 | - | €464 | +€464 | |
| Cash at bank and in hand | 54/58 | €14,656 | €124,216 | +€109,560 | +747.5% |
| Deferred charges and accrued income | 490/1 | - | €897 | +€897 | |
| Total equity and liabilities | 10/49 | €187,947 | €250,729 | +€62,782 | +33.4% |
| Equity | 10/15 | €108,333 | €197,730 | +€89,397 | +82.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | - | €6,200 | +€6,200 | |
| Issued capital | 100 | - | €6,200 | +€6,200 | |
| Reserves | 13 | €48,069 | €136,791 | +€88,722 | +184.6% |
| Non-distributable reserves | 130/1 | - | €1,860 | +€1,860 | |
| Legal reserve | 130 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | - | €134,931 | +€134,931 | |
| Profit (loss) carried forward | 14 | €54,064 | €54,739 | +€675 | +1.2% |
| Amounts payable | 17/49 | €79,614 | €52,999 | -€26,615 | -33.4% |
| Amounts payable after more than one year | 17 | €38,325 | €2,074 | -€36,250 | -94.6% |
| Financial debts | 170/4 | - | €2,074 | +€2,074 | |
| Amounts payable within one year | 42/48 | €38,195 | €22,929 | -€15,266 | -40.0% |
| Current portion of amounts payable after more than one year | 42 | - | €6,108 | +€6,108 | |
| Trade debts | 44 | €582 | €14 | -€568 | -97.6% |
| Suppliers | 440/4 | - | €14 | +€14 | |
| Taxes, remuneration and social security | 45 | - | €16,806 | +€16,806 | |
| Taxes | 450/3 | - | €16,806 | +€16,806 | |
| Accrued charges and deferred income | 492/3 | - | €27,996 | +€27,996 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,768 | €23,782 | +€3,014 | +14.5% |
| Other operating charges | 640/8 | - | €1,984 | +€1,984 | |
| Gross operating margin | 9900 | €46,987 | €56,551 | +€9,564 | +20.4% |
| Operating profit (loss) | 9901 | €11,424 | €30,785 | +€19,362 | +169.5% |
| Financial income | 75/76B | - | €915 | +€915 | |
| Recurring financial income | 75 | €585 | €915 | +€330 | +56.5% |
| Financial charges | 65/66B | - | €4,091 | +€4,091 | |
| Recurring financial charges | 65 | €7,589 | €4,091 | -€3,499 | -46.1% |
| Profit (loss) for the period before taxes | 9903 | €5,619 | €27,610 | +€21,991 | +391.4% |
| Income taxes | 67/77 | €2,335 | €8,969 | +€6,634 | +284.0% |
| Profit (loss) for the period | 9904 | €3,283 | €18,640 | +€15,357 | +467.7% |
| Profit (loss) for the period to be appropriated | 9905 | €3,283 | €18,640 | +€15,357 | +467.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2019 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.