SAGITTARIUS MS: 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.
SAGITTARIUS MS
Largest movements
- Cash +€6,066
new in 2022: €6,066
mainly Other debts (+€5,078) and Current investments (+€3,656)
- Current investments -€3,656
no longer reported in 2022 (was €3,656)
- Receivables within one year -€1,450
no longer reported in 2022 (was €1,450)
- Other debts +€5,078
new in 2022: €5,078
- Profit (loss) carried forward -€4,119
down €4,119 (-141%), from -€2,924 to -€7,043
- Gross operating margin +€328
up €328 (+8.0%), from -€4,115 to -€3,788
- Taxes +€145
new in 2022: €145
- Other operating charges +€98
new in 2022: €98
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 | €5,106 | €6,066 | +€959 | +18.8% |
| Current assets | 29/58 | €5,106 | €6,066 | +€959 | +18.8% |
| Amounts receivable within one year | 40/41 | €1,450 | - | -€1,450 | |
| Other amounts receivable | 41 | €1,450 | - | -€1,450 | |
| Current investments | 50/53 | €3,656 | - | -€3,656 | |
| Cash at bank and in hand | 54/58 | - | €6,066 | +€6,066 | |
| Total equity and liabilities | 10/49 | €5,106 | €6,066 | +€959 | +18.8% |
| Equity | 10/15 | €5,106 | €987 | -€4,119 | -80.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,300 | €18,300 | = | 0.0% |
| Uncalled capital | 101 | €12,100 | €12,100 | = | 0.0% |
| Reserves | 13 | €1,830 | €1,830 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,830 | €1,830 | = | 0.0% |
| Legal reserve | 130 | €1,830 | €1,830 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,924 | -€7,043 | -€4,119 | -141% |
| Amounts payable | 17/49 | - | €5,078 | +€5,078 | |
| Amounts payable within one year | 42/48 | - | €5,078 | +€5,078 | |
| Other amounts payable | 47/48 | - | €5,078 | +€5,078 | |
| Other operating charges | 640/8 | - | €98 | +€98 | |
| Gross operating margin | 9900 | -€4,115 | -€3,788 | +€328 | +8.0% |
| Operating profit (loss) | 9901 | -€4,115 | -€3,886 | +€230 | +5.6% |
| Financial charges | 65/66B | €76 | €88 | +€13 | +16.9% |
| Recurring financial charges | 65 | €76 | €88 | +€13 | +16.9% |
| Profit (loss) for the period before taxes | 9903 | -€4,191 | -€3,974 | +€217 | +5.2% |
| Income taxes | 67/77 | - | €145 | +€145 | |
| Profit (loss) for the period | 9904 | -€4,191 | -€4,119 | +€72 | +1.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,191 | -€4,119 | +€72 | +1.7% |
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 27 October 2026 via checked.be.