SACRE PASCALE: 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.
SACRE PASCALE
Largest movements
- Current assets -€10,640
down €10,640 (-23.6%), from €44,995 to €34,355
of which Cash: -€6,926
- Tangible fixed assets -€3,840
down €3,840 (-22.1%), from €17,352 to €13,512
- Profit (loss) carried forward -€11,007
new in 2021: -€11,007
- Debts after one year -€3,850
down €3,850 (-39.2%), from €9,830 to €5,980
- Gross operating margin -€5,079
down €5,079 (-68.5%), from €7,418 to €2,339
- Depreciation +€1,993
up €1,993 (+108%), from €1,846 to €3,840
- Taxes -€1,189
down €1,189 (-80.5%), from €1,477 to €288
- Financial charges +€815
new in 2021: €815
- Other operating charges +€641
new in 2021: €641
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.
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 | 2020 | 2021 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €62,346 | €47,867 | -€14,479 | -23.2% |
| Fixed assets | 21/28 | €17,352 | €13,512 | -€3,840 | -22.1% |
| Tangible fixed assets | 22/27 | €17,352 | €13,512 | -€3,840 | -22.1% |
| Furniture and vehicles | 24 | - | €13,512 | +€13,512 | |
| Current assets | 29/58 | €44,995 | €34,355 | -€10,640 | -23.6% |
| Amounts receivable within one year | 40/41 | €24,191 | €20,324 | -€3,867 | -16.0% |
| Trade receivables | 40 | - | €7,438 | +€7,438 | |
| Other amounts receivable | 41 | - | €12,886 | +€12,886 | |
| Cash at bank and in hand | 54/58 | €20,193 | €13,267 | -€6,926 | -34.3% |
| Deferred charges and accrued income | 490/1 | - | €764 | +€764 | |
| Total equity and liabilities | 10/49 | €62,346 | €47,867 | -€14,479 | -23.2% |
| Equity | 10/15 | €39,728 | €28,721 | -€11,007 | -27.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €33,528 | €33,528 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €1,860 | +€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | - | €31,668 | +€31,668 | |
| Profit (loss) carried forward | 14 | - | -€11,007 | -€11,007 | |
| Amounts payable | 17/49 | €22,618 | €19,146 | -€3,472 | -15.4% |
| Amounts payable after more than one year | 17 | €9,830 | €5,980 | -€3,850 | -39.2% |
| Financial debts | 170/4 | - | €5,980 | +€5,980 | |
| Amounts payable within one year | 42/48 | €12,788 | €12,754 | -€35 | -0.3% |
| Current portion of amounts payable after more than one year | 42 | - | €3,734 | +€3,734 | |
| Trade debts | 44 | €3,907 | €3,655 | -€252 | -6.5% |
| Suppliers | 440/4 | - | €3,655 | +€3,655 | |
| Taxes, remuneration and social security | 45 | - | €5,365 | +€5,365 | |
| Taxes | 450/3 | - | €5,365 | +€5,365 | |
| Accrued charges and deferred income | 492/3 | - | €412 | +€412 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,846 | €3,840 | +€1,993 | +108% |
| Other operating charges | 640/8 | - | €641 | +€641 | |
| Non-recurring operating charges | 66A | - | €7,763 | +€7,763 | |
| Gross operating margin | 9900 | €7,418 | €2,339 | -€5,079 | -68.5% |
| Operating profit (loss) | 9901 | €4,779 | -€9,905 | -€14,684 | |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | - | €815 | +€815 | |
| Recurring financial charges | 65 | €326 | €815 | +€490 | +150% |
| Profit (loss) for the period before taxes | 9903 | €4,453 | -€10,719 | -€15,172 | |
| Income taxes | 67/77 | €1,477 | €288 | -€1,189 | -80.5% |
| Profit (loss) for the period | 9904 | €2,976 | -€11,007 | -€13,983 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,976 | -€11,007 | -€13,983 |
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 19 October 2026 via checked.be.