PUBLIBOX: 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.
PUBLIBOX
Largest movements
- Receivables within one year -€17,859
down €17,859 (-21.0%), from €85,120 to €67,261
of which Trade receivables: -€10,542
- Cash +€9,421
up €9,421 (+147.8%), from €6,372 to €15,793
mainly Receivables within one year (+€17,859) and Trade debts (+€538)
- Tangible fixed assets +€1,202
up €1,202 (+277.1%), from €434 to €1,636
- Tax, wage and social debts -€6,266
no longer reported in 2022 (was €6,266)
- Profit (loss) carried forward -€1,770
down €1,770 (-3.7%), from -€47,483 to -€49,254
- Gross operating margin +€10,315
up €10,315 (+406.1%), from €2,540 to €12,855
- Purchases and services -€6,025
down €6,025 (-17.9%), from €33,753 to €27,728
- Turnover +€4,848
up €4,848 (+13.6%), from €35,735 to €40,582
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 | €97,391 | €89,893 | -€7,498 | -7.7% |
| Fixed assets | 21/28 | €534 | €1,736 | +€1,202 | +225.2% |
| Tangible fixed assets | 22/27 | €434 | €1,636 | +€1,202 | +277.1% |
| Furniture and vehicles | 24 | €434 | €1,636 | +€1,202 | +277.1% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €96,857 | €88,157 | -€8,700 | -9.0% |
| Amounts receivable within one year | 40/41 | €85,120 | €67,261 | -€17,859 | -21.0% |
| Trade receivables | 40 | €74,195 | €63,653 | -€10,542 | -14.2% |
| Other amounts receivable | 41 | €10,925 | €3,609 | -€7,316 | -67.0% |
| Cash at bank and in hand | 54/58 | €6,372 | €15,793 | +€9,421 | +147.8% |
| Deferred charges and accrued income | 490/1 | €5,365 | €5,103 | -€262 | -4.9% |
| Total equity and liabilities | 10/49 | €97,391 | €89,893 | -€7,498 | -7.7% |
| Equity | 10/15 | -€10,283 | -€12,054 | -€1,770 | -17.2% |
| Contributions | 10/11 | €37,200 | €37,200 | = | 0.0% |
| Capital | 10 | €37,200 | €37,200 | = | 0.0% |
| Issued capital | 100 | €37,200 | €37,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€47,483 | -€49,254 | -€1,770 | -3.7% |
| Amounts payable | 17/49 | €107,675 | €101,946 | -€5,728 | -5.3% |
| Amounts payable within one year | 42/48 | €107,675 | €101,946 | -€5,728 | -5.3% |
| Current portion of amounts payable after more than one year | 42 | €17,405 | €17,405 | = | 0.0% |
| Trade debts | 44 | €1,014 | €1,552 | +€538 | +53.0% |
| Suppliers | 440/4 | €1,014 | €1,552 | +€538 | +53.0% |
| Taxes, remuneration and social security | 45 | €6,266 | - | -€6,266 | |
| Taxes | 450/3 | €6,266 | - | -€6,266 | |
| Other amounts payable | 47/48 | €82,990 | €82,990 | = | 0.0% |
| Turnover | 70 | €35,735 | €40,582 | +€4,848 | +13.6% |
| Non-recurring operating income | 76A | €558 | - | -€558 | |
| Goods, raw materials, services and sundry goods | 60/61 | €33,753 | €27,728 | -€6,025 | -17.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €434 | €434 | -€0 | 0.0% |
| Non-recurring operating charges | 66A | - | €14,063 | +€14,063 | |
| Gross operating margin | 9900 | €2,540 | €12,855 | +€10,315 | +406.1% |
| Operating profit (loss) | 9901 | €2,106 | -€1,642 | -€3,749 | |
| Financial income | 75/76B | €57 | €67 | +€10 | +16.7% |
| Recurring financial income | 75 | €57 | €67 | +€10 | +16.7% |
| Financial charges | 65/66B | €37 | €194 | +€158 | +429.1% |
| Recurring financial charges | 65 | €37 | €194 | +€158 | +429.1% |
| Profit (loss) for the period before taxes | 9903 | €2,126 | -€1,770 | -€3,897 | |
| Profit (loss) for the period | 9904 | €2,126 | -€1,770 | -€3,897 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,126 | -€1,770 | -€3,897 |
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.