Put-IT online: 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.
Put-IT online
Largest movements
- Cash -€7,851
down €7,851 (-22.5%), from €34,900 to €27,048
mainly Net result for the year (-€7,950) and Current portion of long-term debt (-€4,586)
- Receivables within one year +€3,358
up €3,358 (+14.1%), from €23,808 to €27,166
of which Trade receivables: +€6,350
- Tangible fixed assets +€2,213
up €2,213, from €0 to €2,213
of which Furniture and vehicles: +€2,213
- Tax, wage and social debts +€10,649
up €10,649 (+34.0%), from €31,332 to €41,982
- Profit (loss) carried forward -€7,950
down €7,950, from €4,525 to -€3,425
- Current portion of long-term debt -€4,586
down €4,586 (-100%), from €4,586 to €0
- Trade debts -€644
down €644 (-100%), from €644 to €0
- Gross operating margin -€21,243
down €21,243 (-98.5%), from €21,570 to €327
- Depreciation -€8,123
down €8,123 (-96.0%), from €8,464 to €341
- Other operating charges +€5,346
up €5,346 (+344%), from €1,552 to €6,898
- Taxes -€3,501
down €3,501 (-93.6%), from €3,742 to €241
- Financial charges +€266
up €266 (+50.1%), from €531 to €797
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
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 | €58,708 | €56,428 | -€2,280 | -3.9% |
| Fixed assets | 21/28 | €0 | €2,213 | +€2,213 | |
| Tangible fixed assets | 22/27 | €0 | €2,213 | +€2,213 | |
| Furniture and vehicles | 24 | €0 | €2,213 | +€2,213 | |
| Leasing and similar rights | 25 | €0 | - | = | |
| Current assets | 29/58 | €58,708 | €54,215 | -€4,493 | -7.7% |
| Amounts receivable within one year | 40/41 | €23,808 | €27,166 | +€3,358 | +14.1% |
| Trade receivables | 40 | €11,922 | €18,272 | +€6,350 | +53.3% |
| Other amounts receivable | 41 | €11,887 | €8,894 | -€2,992 | -25.2% |
| Cash at bank and in hand | 54/58 | €34,900 | €27,048 | -€7,851 | -22.5% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €58,708 | €56,428 | -€2,280 | -3.9% |
| Equity | 10/15 | €21,397 | €13,446 | -€7,950 | -37.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €10,671 | €10,671 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €8,811 | €8,811 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,525 | -€3,425 | -€7,950 | |
| Amounts payable | 17/49 | €37,311 | €42,982 | +€5,670 | +15.2% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €36,562 | €41,982 | +€5,419 | +14.8% |
| Current portion of amounts payable after more than one year | 42 | €4,586 | €0 | -€4,586 | -100% |
| Trade debts | 44 | €644 | €0 | -€644 | -100% |
| Suppliers | 440/4 | €644 | €0 | -€644 | -100% |
| Taxes, remuneration and social security | 45 | €31,332 | €41,982 | +€10,649 | +34.0% |
| Taxes | 450/3 | €31,332 | €41,982 | +€10,649 | +34.0% |
| Accrued charges and deferred income | 492/3 | €749 | €1,000 | +€251 | +33.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,464 | €341 | -€8,123 | -96.0% |
| Other operating charges | 640/8 | €1,552 | €6,898 | +€5,346 | +344% |
| Gross operating margin | 9900 | €21,570 | €327 | -€21,243 | -98.5% |
| Operating profit (loss) | 9901 | €11,554 | -€6,913 | -€18,467 | |
| Financial income | 75/76B | €41 | €0 | -€41 | -100% |
| Recurring financial income | 75 | €41 | €0 | -€41 | -100% |
| Financial charges | 65/66B | €531 | €797 | +€266 | +50.1% |
| Recurring financial charges | 65 | €531 | €797 | +€266 | +50.1% |
| Profit (loss) for the period before taxes | 9903 | €11,064 | -€7,709 | -€18,774 | |
| Income taxes | 67/77 | €3,742 | €241 | -€3,501 | -93.6% |
| Profit (loss) for the period | 9904 | €7,322 | -€7,950 | -€15,272 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,322 | -€7,950 | -€15,272 |
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 17 October 2026 via checked.be.