SISAD: 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.
SISAD
Largest movements
- Tangible fixed assets -€9,900
down €9,900 (-10.7%), from €92,492 to €82,593
- Other debts -€7,238
down €7,238 (-4.8%), from €150,752 to €143,514
- Profit (loss) carried forward -€3,210
down €3,210 (-4.0%), from -€79,406 to -€82,615
- Other operating charges +€2,472
up €2,472, from €0 to €2,472
- Gross operating margin -€301
down €301 (-3.2%), from €9,463 to €9,162
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
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 | €92,492 | €82,593 | -€9,900 | -10.7% |
| Fixed assets | 21/28 | €92,492 | €82,593 | -€9,900 | -10.7% |
| Tangible fixed assets | 22/27 | €92,492 | €82,593 | -€9,900 | -10.7% |
| Land and buildings | 22 | €92,492 | €82,593 | -€9,900 | -10.7% |
| Total equity and liabilities | 10/49 | €92,492 | €82,593 | -€9,900 | -10.7% |
| Equity | 10/15 | -€58,954 | -€62,164 | -€3,210 | -5.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€79,406 | -€82,615 | -€3,210 | -4.0% |
| Amounts payable | 17/49 | €151,447 | €144,757 | -€6,690 | -4.4% |
| Amounts payable within one year | 42/48 | €151,447 | €144,757 | -€6,690 | -4.4% |
| Trade debts | 44 | €695 | €1,243 | +€548 | +78.8% |
| Suppliers | 440/4 | €695 | €1,243 | +€548 | +78.8% |
| Other amounts payable | 47/48 | €150,752 | €143,514 | -€7,238 | -4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,900 | €9,900 | = | 0.0% |
| Other operating charges | 640/8 | €0 | €2,472 | +€2,472 | |
| Gross operating margin | 9900 | €9,463 | €9,162 | -€301 | -3.2% |
| Operating profit (loss) | 9901 | -€436 | -€3,210 | -€2,773 | -635.6% |
| Profit (loss) for the period before taxes | 9903 | -€436 | -€3,210 | -€2,773 | -635.6% |
| Profit (loss) for the period | 9904 | -€436 | -€3,210 | -€2,773 | -635.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€436 | -€3,210 | -€2,773 | -635.6% |
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 4 October 2026 via checked.be.