S&T 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.
S&T CONCEPTS
Largest movements
- Cash -€1,264
down €1,264 (-19.4%), from €6,520 to €5,256
mainly Net result for the year (-€1,234) and Receivables within one year (-€29)
- Profit (loss) carried forward -€1,234
down €1,234 (-29.1%), from -€4,244 to -€5,478
- Financial charges +€72
new in 2022: €72
- Gross operating margin +€52
up €52 (+4.3%), from -€1,209 to -€1,157
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 | €6,524 | €5,289 | -€1,235 | -18.9% |
| Current assets | 29/58 | €6,524 | €5,289 | -€1,235 | -18.9% |
| Amounts receivable within one year | 40/41 | €4 | €33 | +€29 | +725% |
| Other amounts receivable | 41 | - | €33 | +€33 | |
| Cash at bank and in hand | 54/58 | €6,520 | €5,256 | -€1,264 | -19.4% |
| Total equity and liabilities | 10/49 | €6,524 | €5,289 | -€1,235 | -18.9% |
| Equity | 10/15 | €2,756 | €1,522 | -€1,234 | -44.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | - | €6,200 | +€6,200 | |
| Issued capital | 100 | - | €18,600 | +€18,600 | |
| Uncalled capital | 101 | - | €12,400 | +€12,400 | |
| Reserves | 13 | €800 | €800 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €800 | +€800 | |
| Legal reserve | 130 | - | €800 | +€800 | |
| Profit (loss) carried forward | 14 | -€4,244 | -€5,478 | -€1,234 | -29.1% |
| Amounts payable | 17/49 | €3,768 | €3,767 | -€1 | 0.0% |
| Amounts payable within one year | 42/48 | €3,768 | €3,767 | -€1 | 0.0% |
| Trade debts | 44 | €3,768 | €3,767 | -€1 | 0.0% |
| Suppliers | 440/4 | - | €3,767 | +€3,767 | |
| Other operating charges | 640/8 | - | €5 | +€5 | |
| Gross operating margin | 9900 | -€1,209 | -€1,157 | +€52 | +4.3% |
| Operating profit (loss) | 9901 | -€1,213 | -€1,162 | +€51 | +4.2% |
| Financial charges | 65/66B | - | €72 | +€72 | |
| Recurring financial charges | 65 | €72 | €72 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,285 | -€1,234 | +€51 | +4.0% |
| Profit (loss) for the period | 9904 | -€1,285 | -€1,234 | +€51 | +4.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,285 | -€1,234 | +€51 | +4.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2021 and 30 June 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.