SPOONSTREET 66: 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.
SPOONSTREET 66
Largest movements
- Receivables within one year +€5,188
up €5,188 (+25.4%), from €20,404 to €25,592
of which Trade receivables: +€2,662
- Tangible fixed assets -€598
down €598 (-57.1%), from €1,049 to €450
- Cash -€317
no longer reported in 2022 (was €317)
mainly Receivables within one year (-€5,188) and Tax, wage and social debts (-€598)
- Profit (loss) carried forward +€3,962
up €3,962 (+76.7%), from -€5,165 to -€1,203
- Trade debts +€726
up €726 (+47.4%), from €1,533 to €2,259
- Tax, wage and social debts -€598
down €598 (-42.3%), from €1,416 to €817
- Short-term financial debts +€405
new in 2022: €405
- Gross operating margin +€8,816
up €8,816, from -€4,134 to €4,682
- Depreciation -€626
down €626 (-51.1%), from €1,224 to €598
- Financial income -€223
down €223 (-14.1%), from €1,583 to €1,361
- Taxes +€135
up €135 (+75.4%), from €179 to €315
- Financial charges -€113
down €113 (-39.1%), from €288 to €175
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 | €21,769 | €26,264 | +€4,495 | +20.7% |
| Fixed assets | 21/28 | €1,049 | €450 | -€598 | -57.1% |
| Tangible fixed assets | 22/27 | €1,049 | €450 | -€598 | -57.1% |
| Furniture and vehicles | 24 | €1,049 | €450 | -€598 | -57.1% |
| Current assets | 29/58 | €20,721 | €25,814 | +€5,094 | +24.6% |
| Amounts receivable within one year | 40/41 | €20,404 | €25,592 | +€5,188 | +25.4% |
| Trade receivables | 40 | €1,773 | €4,435 | +€2,662 | +150% |
| Other amounts receivable | 41 | €18,631 | €21,157 | +€2,526 | +13.6% |
| Cash at bank and in hand | 54/58 | €317 | - | -€317 | |
| Deferred charges and accrued income | 490/1 | - | €222 | +€222 | |
| Total equity and liabilities | 10/49 | €21,769 | €26,264 | +€4,495 | +20.7% |
| Equity | 10/15 | €18,821 | €22,783 | +€3,962 | +21.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €17,786 | €17,786 | = | 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% |
| Distributable reserves | 133 | €15,926 | €15,926 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,165 | -€1,203 | +€3,962 | +76.7% |
| Amounts payable | 17/49 | €2,948 | €3,482 | +€533 | +18.1% |
| Amounts payable within one year | 42/48 | €2,948 | €3,482 | +€533 | +18.1% |
| Financial debts | 43 | - | €405 | +€405 | |
| Credit institutions | 430/8 | - | €405 | +€405 | |
| Trade debts | 44 | €1,533 | €2,259 | +€726 | +47.4% |
| Suppliers | 440/4 | €1,533 | €2,259 | +€726 | +47.4% |
| Taxes, remuneration and social security | 45 | €1,416 | €817 | -€598 | -42.3% |
| Taxes | 450/3 | €1,416 | €817 | -€598 | -42.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,224 | €598 | -€626 | -51.1% |
| Other operating charges | 640/8 | €923 | €993 | +€70 | +7.6% |
| Gross operating margin | 9900 | -€4,134 | €4,682 | +€8,816 | |
| Operating profit (loss) | 9901 | -€6,281 | €3,091 | +€9,372 | |
| Financial income | 75/76B | €1,583 | €1,361 | -€223 | -14.1% |
| Recurring financial income | 75 | €1,583 | €1,361 | -€223 | -14.1% |
| Financial charges | 65/66B | €288 | €175 | -€113 | -39.1% |
| Recurring financial charges | 65 | €288 | €175 | -€113 | -39.1% |
| Profit (loss) for the period before taxes | 9903 | -€4,986 | €4,277 | +€9,262 | |
| Income taxes | 67/77 | €179 | €315 | +€135 | +75.4% |
| Profit (loss) for the period | 9904 | -€5,165 | €3,962 | +€9,127 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,165 | €3,962 | +€9,127 |
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 24 October 2026 via checked.be.