SCRIPTOR C: what changed
Two fiscal 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.
SCRIPTOR C
Largest movements
- Deferred charges and accrued income +€10,700
up €10,700 (+26.0%), from €41,115 to €51,815
- Receivables within one year +€9,255
up €9,255 (+9.6%), from €96,201 to €105,456
of which Other amounts receivable: +€16,376
- Tangible fixed assets -€6,369
down €6,369 (-88.0%), from €7,237 to €868
- Reserves +€15,705
up €15,705 (+21.8%), from €72,038 to €87,742
of which Distributable reserves: +€15,705
- Current portion of long-term debt -€4,316
no longer reported in 2022 (was €4,316)
- Tax, wage and social debts +€3,535
up €3,535 (+50.7%), from €6,969 to €10,504
of which Taxes: +€7,647
- Staff costs -€25,769
down €25,769 (-98.0%), from €26,304 to €534
- Gross operating margin +€17,263
up €17,263 (+202.5%), from €8,524 to €25,787
- Taxes +€4,006
new in 2022: €4,006
- Financial charges +€2,052
up €2,052 (+153.0%), from €1,341 to €3,394
- Financial income +€1,527
up €1,527 (+48.6%), from €3,139 to €4,665
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.
Cash bridge derived
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 | €215,639 | €229,445 | +€13,806 | +6.4% |
| Fixed assets | 21/28 | €7,237 | €868 | -€6,369 | -88.0% |
| Tangible fixed assets | 22/27 | €7,237 | €868 | -€6,369 | -88.0% |
| Furniture and vehicles | 24 | €7,237 | €868 | -€6,369 | -88.0% |
| Current assets | 29/58 | €208,402 | €228,577 | +€20,174 | +9.7% |
| Amounts receivable after more than one year | 29 | €68,000 | €67,000 | -€1,000 | -1.5% |
| Other amounts receivable | 291 | €68,000 | €67,000 | -€1,000 | -1.5% |
| Amounts receivable within one year | 40/41 | €96,201 | €105,456 | +€9,255 | +9.6% |
| Trade receivables | 40 | €23,854 | €16,734 | -€7,121 | -29.9% |
| Other amounts receivable | 41 | €72,347 | €88,722 | +€16,376 | +22.6% |
| Cash at bank and in hand | 54/58 | €3,087 | €4,306 | +€1,219 | +39.5% |
| Deferred charges and accrued income | 490/1 | €41,115 | €51,815 | +€10,700 | +26.0% |
| Total equity and liabilities | 10/49 | €215,639 | €229,445 | +€13,806 | +6.4% |
| Equity | 10/15 | €141,630 | €157,335 | +€15,705 | +11.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €72,038 | €87,742 | +€15,705 | +21.8% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €70,038 | €85,742 | +€15,705 | +22.4% |
| Profit (loss) carried forward | 14 | €49,593 | €49,593 | = | 0.0% |
| Amounts payable | 17/49 | €74,009 | €72,110 | -€1,899 | -2.6% |
| Amounts payable within one year | 42/48 | €74,009 | €72,110 | -€1,899 | -2.6% |
| Current portion of amounts payable after more than one year | 42 | €4,316 | - | -€4,316 | |
| Trade debts | 44 | €44,237 | €44,007 | -€230 | -0.5% |
| Suppliers | 440/4 | €44,237 | €44,007 | -€230 | -0.5% |
| Taxes, remuneration and social security | 45 | €6,969 | €10,504 | +€3,535 | +50.7% |
| Taxes | 450/3 | €2,857 | €10,504 | +€7,647 | +267.6% |
| Remuneration and social security | 454/9 | €4,112 | - | -€4,112 | |
| Other amounts payable | 47/48 | €18,487 | €17,599 | -€888 | -4.8% |
| Remuneration, social security and pensions | 62 | €26,304 | €534 | -€25,769 | -98.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,630 | €6,369 | -€1,262 | -16.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€939 | -€939 | |
| Other operating charges | 640/8 | €663 | €1,385 | +€722 | +108.9% |
| Gross operating margin | 9900 | €8,524 | €25,787 | +€17,263 | +202.5% |
| Operating profit (loss) | 9901 | -€26,073 | €18,439 | +€44,511 | |
| Financial income | 75/76B | €3,139 | €4,665 | +€1,527 | +48.6% |
| Recurring financial income | 75 | €3,139 | €4,665 | +€1,527 | +48.6% |
| Financial charges | 65/66B | €1,341 | €3,394 | +€2,052 | +153.0% |
| Recurring financial charges | 65 | €1,341 | €3,394 | +€2,052 | +153.0% |
| Profit (loss) for the period before taxes | 9903 | -€24,275 | €19,711 | +€43,986 | |
| Income taxes | 67/77 | - | €4,006 | +€4,006 | |
| Profit (loss) for the period | 9904 | -€24,275 | €15,705 | +€39,980 | |
| Profit (loss) for the period to be appropriated | 9905 | -€24,275 | €15,705 | +€39,980 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.