PYRAMID CONCEPTS: 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.
PYRAMID CONCEPTS
Largest movements
- Current assets +€3,078
up €3,078 (+5.9%), from €52,084 to €55,162
of which Receivables within one year: +€2,414
- Profit (loss) carried forward +€7,266
up €7,266 (+24.4%), from -€29,829 to -€22,563
- Debts -€4,187
down €4,187 (-8.2%), from €50,920 to €46,733
- Gross operating margin +€6,727
up €6,727 (+1248.1%), from €539 to €7,266
From the 2020 result to the 2021 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
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 | 2020 | 2021 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €52,354 | €55,432 | +€3,078 | +5.9% |
| Fixed assets | 21/28 | €270 | €270 | = | 0.0% |
| Financial fixed assets | 28 | €270 | €270 | = | 0.0% |
| Current assets | 29/58 | €52,084 | €55,162 | +€3,078 | +5.9% |
| Amounts receivable after more than one year | 29 | - | €44 | +€44 | |
| Trade receivables | 290 | - | €44 | +€44 | |
| Stocks and contracts in progress | 3 | €13,624 | €13,665 | +€41 | +0.3% |
| Stocks | 30/36 | - | €13,665 | +€13,665 | |
| Amounts receivable within one year | 40/41 | €38,045 | €40,459 | +€2,414 | +6.3% |
| Trade receivables | 40 | - | €39,616 | +€39,616 | |
| Other amounts receivable | 41 | - | €843 | +€843 | |
| Cash at bank and in hand | 54/58 | €96 | €785 | +€689 | +717.7% |
| Deferred charges and accrued income | 490/1 | - | €209 | +€209 | |
| Total equity and liabilities | 10/49 | €52,354 | €55,432 | +€3,078 | +5.9% |
| Equity | 10/15 | €1,434 | €8,699 | +€7,265 | +506.6% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Capital | 10 | - | €30,987 | +€30,987 | |
| Issued capital | 100 | - | €30,987 | +€30,987 | |
| Uncalled capital | 101 | - | €0 | = | |
| Contributions outside capital | 11 | - | €0 | = | |
| Reserves | 13 | €276 | €276 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €276 | +€276 | |
| Legal reserve | 130 | - | €276 | +€276 | |
| Profit (loss) carried forward | 14 | -€29,829 | -€22,563 | +€7,266 | +24.4% |
| Advance to shareholders on the distribution of net assets | 19 | - | €1 | +€1 | |
| Amounts payable | 17/49 | €50,920 | €46,733 | -€4,187 | -8.2% |
| Amounts payable within one year | 42/48 | €50,835 | €46,733 | -€4,102 | -8.1% |
| Trade debts | 44 | €722 | €593 | -€129 | -17.9% |
| Suppliers | 440/4 | - | €593 | +€593 | |
| Taxes, remuneration and social security | 45 | - | €32 | +€32 | |
| Taxes | 450/3 | - | €32 | +€32 | |
| Other amounts payable | 47/48 | - | €46,108 | +€46,108 | |
| Gross operating margin | 9900 | €539 | €7,266 | +€6,727 | +1248.1% |
| Operating profit (loss) | 9901 | €165 | €7,266 | +€7,101 | +4303.6% |
| Recurring financial charges | 65 | €65 | - | -€65 | |
| Profit (loss) for the period before taxes | 9903 | €100 | €7,266 | +€7,166 | +7166.0% |
| Profit (loss) for the period | 9904 | €100 | €7,266 | +€7,166 | +7166.0% |
| Profit (loss) for the period to be appropriated | 9905 | €100 | €7,266 | +€7,166 | +7166.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2020 and 31 December 2021. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.