R.C.B.: 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.
R.C.B.
Largest movements
- Tangible fixed assets -€6,594
no longer reported in 2022 (was €6,594)
- Other debts -€9,550
down €9,550 (-24.4%), from €39,177 to €29,627
- Profit (loss) carried forward +€2,662
up €2,662 (+6.2%), from -€42,723 to -€40,061
- Trade debts +€283
up €283 (+7.4%), from €3,799 to €4,082
- Depreciation -€2,198
no longer reported in 2022 (was €2,198)
- Gross operating margin +€729
up €729 (+36.5%), from €1,994 to €2,723
- Taxes -€141
no longer reported in 2022 (was €141)
- Financial charges +€31
up €31 (+102%), from €30 to €61
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
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 | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,594 | - | -€6,594 | |
| Fixed assets | 21/28 | €6,594 | - | -€6,594 | |
| Tangible fixed assets | 22/27 | €6,594 | - | -€6,594 | |
| Furniture and vehicles | 24 | €6,594 | - | -€6,594 | |
| Total equity and liabilities | 10/49 | €6,594 | - | -€6,594 | |
| Equity | 10/15 | -€36,523 | -€33,861 | +€2,662 | +7.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€42,723 | -€40,061 | +€2,662 | +6.2% |
| Amounts payable | 17/49 | €43,117 | €33,861 | -€9,256 | -21.5% |
| Amounts payable within one year | 42/48 | €43,117 | €33,861 | -€9,256 | -21.5% |
| Financial debts | 43 | - | €11 | +€11 | |
| Credit institutions | 430/8 | - | €11 | +€11 | |
| Trade debts | 44 | €3,799 | €4,082 | +€283 | +7.4% |
| Suppliers | 440/4 | €3,799 | €4,082 | +€283 | +7.4% |
| Taxes, remuneration and social security | 45 | €141 | €141 | = | 0.0% |
| Taxes | 450/3 | €141 | €141 | = | 0.0% |
| Other amounts payable | 47/48 | €39,177 | €29,627 | -€9,550 | -24.4% |
| Non-recurring operating income | 76A | - | €3,006 | +€3,006 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,198 | - | -€2,198 | |
| Gross operating margin | 9900 | €1,994 | €2,723 | +€729 | +36.5% |
| Operating profit (loss) | 9901 | -€204 | €2,723 | +€2,927 | |
| Financial charges | 65/66B | €30 | €61 | +€31 | +102% |
| Recurring financial charges | 65 | €30 | €61 | +€31 | +102% |
| Profit (loss) for the period before taxes | 9903 | -€234 | €2,662 | +€2,896 | |
| Income taxes | 67/77 | €141 | - | -€141 | |
| Profit (loss) for the period | 9904 | -€375 | €2,662 | +€3,037 | |
| Profit (loss) for the period to be appropriated | 9905 | -€375 | €2,662 | +€3,037 |
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 20 October 2026 via checked.be.