SOS EXPERT: 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.
SOS EXPERT
Largest movements
- Receivables within one year +€88,344
up €88,344 (+19.2%), from €459,227 to €547,571
of which Trade receivables: +€142,525
- Cash +€11,637
up €11,637 (+280%), from €4,161 to €15,798
mainly Net result for the year (+€85,922) and Tax, wage and social debts (+€19,421)
- Tangible fixed assets -€8,713
down €8,713 (-36.4%), from €23,951 to €15,238
of which Furniture and vehicles: -€8,946
- Profit (loss) carried forward +€85,922
up €85,922 (+40.8%), from €210,790 to €296,712
- Tax, wage and social debts +€19,421
up €19,421 (+72.6%), from €26,757 to €46,178
- Trade debts -€16,212
down €16,212 (-6.7%), from €240,911 to €224,699
- Turnover +€364,318
new in 2022: €364,318
- Purchases and services +€279,917
new in 2022: €279,917
- Gross operating margin +€40,398
up €40,398 (+64.5%), from €62,651 to €103,049
- Financial income -€14,742
no longer reported in 2022 (was €14,742)
- Depreciation -€6,179
down €6,179 (-37.2%), from €16,627 to €10,448
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 | €492,719 | €583,987 | +€91,268 | +18.5% |
| Fixed assets | 21/28 | €27,620 | €18,907 | -€8,713 | -31.5% |
| Tangible fixed assets | 22/27 | €23,951 | €15,238 | -€8,713 | -36.4% |
| Plant, machinery and equipment | 23 | €579 | €813 | +€234 | +40.3% |
| Furniture and vehicles | 24 | €23,371 | €14,425 | -€8,946 | -38.3% |
| Financial fixed assets | 28 | €3,669 | €3,669 | = | 0.0% |
| Current assets | 29/58 | €465,099 | €565,080 | +€99,981 | +21.5% |
| Stocks and contracts in progress | 3 | €1,711 | €1,711 | +€0 | 0.0% |
| Stocks | 30/36 | €1,711 | €1,711 | +€0 | 0.0% |
| Amounts receivable within one year | 40/41 | €459,227 | €547,571 | +€88,344 | +19.2% |
| Trade receivables | 40 | €13,787 | €156,312 | +€142,525 | +1,034% |
| Other amounts receivable | 41 | €445,440 | €391,259 | -€54,181 | -12.2% |
| Cash at bank and in hand | 54/58 | €4,161 | €15,798 | +€11,637 | +280% |
| Total equity and liabilities | 10/49 | €492,719 | €583,987 | +€91,268 | +18.5% |
| Equity | 10/15 | €225,050 | €310,972 | +€85,922 | +38.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €210,790 | €296,712 | +€85,922 | +40.8% |
| Amounts payable | 17/49 | €267,668 | €273,015 | +€5,347 | +2.0% |
| Amounts payable within one year | 42/48 | €267,668 | €270,877 | +€3,209 | +1.2% |
| Trade debts | 44 | €240,911 | €224,699 | -€16,212 | -6.7% |
| Suppliers | 440/4 | €240,911 | €224,699 | -€16,212 | -6.7% |
| Taxes, remuneration and social security | 45 | €26,757 | €46,178 | +€19,421 | +72.6% |
| Taxes | 450/3 | €26,757 | €46,178 | +€19,421 | +72.6% |
| Accrued charges and deferred income | 492/3 | - | €2,138 | +€2,138 | |
| Turnover | 70 | - | €364,318 | +€364,318 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €279,917 | +€279,917 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,627 | €10,448 | -€6,179 | -37.2% |
| Other operating charges | 640/8 | €1,336 | - | -€1,336 | |
| Gross operating margin | 9900 | €62,651 | €103,049 | +€40,398 | +64.5% |
| Operating profit (loss) | 9901 | €44,687 | €92,601 | +€47,914 | +107% |
| Financial income | 75/76B | €14,742 | - | -€14,742 | |
| Recurring financial income | 75 | €14,742 | - | -€14,742 | |
| Financial charges | 65/66B | €6,177 | €1,222 | -€4,955 | -80.2% |
| Recurring financial charges | 65 | €6,177 | €1,222 | -€4,955 | -80.2% |
| Profit (loss) for the period before taxes | 9903 | €53,252 | €91,379 | +€38,127 | +71.6% |
| Income taxes | 67/77 | €10,384 | €5,457 | -€4,927 | -47.4% |
| Profit (loss) for the period | 9904 | €42,868 | €85,922 | +€43,054 | +100% |
| Profit (loss) for the period to be appropriated | 9905 | €42,868 | €85,922 | +€43,054 | +100% |
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 17 October 2026 via checked.be.