SPLIT.SCREEN: 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.
SPLIT.SCREEN
Largest movements
- Receivables within one year +€7,927
up €7,927 (+139.2%), from €5,694 to €13,621
- Cash +€7,711
up €7,711 (+462.8%), from €1,666 to €9,377
mainly Debts within one year (+€14,686) and Net result for the year (+€1,044)
- Debts within one year +€14,686
up €14,686 (+149.2%), from €9,845 to €24,531
of which Trade debts: +€10,290
- Profit (loss) carried forward +€844
up €844 (+35.6%), from -€2,372 to -€1,528
- Financial income +€5,203
new in 2021: €5,203
- Gross operating margin -€1,462
down €1,462 (-82.0%), from -€1,782 to -€3,244
- Depreciation +€358
up €358 (+64.3%), from €557 to €915
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.
Cash bridge derived
Derived from the 2020 and 2021 balance sheets and the 2021 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2020 | 2021 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,473 | €25,203 | +€15,730 | +166.1% |
| Fixed assets | 21/28 | €2,113 | €2,205 | +€92 | +4.4% |
| Tangible fixed assets | 22/27 | €2,113 | €2,205 | +€92 | +4.4% |
| Furniture and vehicles | 24 | - | €2,205 | +€2,205 | |
| Current assets | 29/58 | €7,360 | €22,998 | +€15,638 | +212.5% |
| Amounts receivable within one year | 40/41 | €5,694 | €13,621 | +€7,927 | +139.2% |
| Trade receivables | 40 | - | €13,621 | +€13,621 | |
| Cash at bank and in hand | 54/58 | €1,666 | €9,377 | +€7,711 | +462.8% |
| Total equity and liabilities | 10/49 | €9,473 | €25,203 | +€15,730 | +166.1% |
| Equity | 10/15 | -€372 | €672 | +€1,044 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Capital | 10 | - | €2,000 | +€2,000 | |
| Issued capital | 100 | - | €2,000 | +€2,000 | |
| Reserves | 13 | - | €200 | +€200 | |
| Non-distributable reserves | 130/1 | - | €200 | +€200 | |
| Legal reserve | 130 | - | €200 | +€200 | |
| Profit (loss) carried forward | 14 | -€2,372 | -€1,528 | +€844 | +35.6% |
| Amounts payable | 17/49 | €9,845 | €24,531 | +€14,686 | +149.2% |
| Amounts payable within one year | 42/48 | €9,845 | €24,531 | +€14,686 | +149.2% |
| Trade debts | 44 | - | €10,290 | +€10,290 | |
| Suppliers | 440/4 | - | €10,290 | +€10,290 | |
| Taxes, remuneration and social security | 45 | - | €5,803 | +€5,803 | |
| Taxes | 450/3 | - | €3,051 | +€3,051 | |
| Remuneration and social security | 454/9 | - | €2,752 | +€2,752 | |
| Other amounts payable | 47/48 | - | €8,438 | +€8,438 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €557 | €915 | +€358 | +64.3% |
| Gross operating margin | 9900 | -€1,782 | -€3,244 | -€1,462 | -82.0% |
| Operating profit (loss) | 9901 | -€2,339 | -€4,159 | -€1,820 | -77.8% |
| Financial income | 75/76B | - | €5,203 | +€5,203 | |
| Recurring financial income | 75 | - | €5,203 | +€5,203 | |
| Recurring financial charges | 65 | €33 | - | -€33 | |
| Profit (loss) for the period before taxes | 9903 | -€2,372 | €1,044 | +€3,416 | |
| Profit (loss) for the period | 9904 | -€2,372 | €1,044 | +€3,416 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,372 | €1,044 | +€3,416 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2020 and 31 December 2021. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.