STAIRCASE: 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.
STAIRCASE
Largest movements
- Cash -€2,797
down €2,797 (-91.5%), from €3,057 to €260
mainly Net result for the year (-€4,406) and Other debts (-€540)
- Tangible fixed assets -€696
down €696 (-74.9%), from €929 to €233
- Financial fixed assets -€188
no longer reported in 2022 (was €188)
- Receivables within one year +€113
up €113 (+3.3%), from €3,390 to €3,503
of which Other amounts receivable: +€2,065
- Profit (loss) carried forward -€4,406
down €4,406, from €1,539 to -€2,866
- Trade debts +€1,464
up €1,464 (+88.4%), from €1,655 to €3,119
- Other debts -€540
down €540 (-42.1%), from €1,283 to €743
- Tax, wage and social debts -€86
no longer reported in 2022 (was €86)
- Gross operating margin +€4,211
up €4,211 (+55.9%), from -€7,528 to -€3,317
- Depreciation +€318
up €318 (+84.3%), from €377 to €696
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 | €7,564 | €3,996 | -€3,568 | -47.2% |
| Fixed assets | 21/28 | €1,117 | €233 | -€884 | -79.1% |
| Tangible fixed assets | 22/27 | €929 | €233 | -€696 | -74.9% |
| Furniture and vehicles | 24 | €929 | €233 | -€696 | -74.9% |
| Financial fixed assets | 28 | €188 | - | -€188 | |
| Current assets | 29/58 | €6,447 | €3,763 | -€2,684 | -41.6% |
| Amounts receivable within one year | 40/41 | €3,390 | €3,503 | +€113 | +3.3% |
| Trade receivables | 40 | €2,983 | €1,031 | -€1,952 | -65.4% |
| Other amounts receivable | 41 | €407 | €2,472 | +€2,065 | +507.4% |
| Cash at bank and in hand | 54/58 | €3,057 | €260 | -€2,797 | -91.5% |
| Total equity and liabilities | 10/49 | €7,564 | €3,996 | -€3,568 | -47.2% |
| Equity | 10/15 | €4,539 | €134 | -€4,406 | -97.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,539 | -€2,866 | -€4,406 | |
| Amounts payable | 17/49 | €3,025 | €3,862 | +€838 | +27.7% |
| Amounts payable within one year | 42/48 | €3,025 | €3,862 | +€838 | +27.7% |
| Trade debts | 44 | €1,655 | €3,119 | +€1,464 | +88.4% |
| Suppliers | 440/4 | €1,655 | €3,119 | +€1,464 | +88.4% |
| Taxes, remuneration and social security | 45 | €86 | - | -€86 | |
| Taxes | 450/3 | €86 | - | -€86 | |
| Other amounts payable | 47/48 | €1,283 | €743 | -€540 | -42.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €377 | €696 | +€318 | +84.3% |
| Other operating charges | 640/8 | €101 | €168 | +€67 | +66.3% |
| Gross operating margin | 9900 | -€7,528 | -€3,317 | +€4,211 | +55.9% |
| Operating profit (loss) | 9901 | -€8,006 | -€4,181 | +€3,825 | +47.8% |
| Financial income | 75/76B | €1 | €66 | +€65 | +12051.9% |
| Recurring financial income | 75 | €1 | €66 | +€65 | +12051.9% |
| Financial charges | 65/66B | €274 | €291 | +€17 | +6.3% |
| Recurring financial charges | 65 | €274 | €291 | +€17 | +6.3% |
| Profit (loss) for the period before taxes | 9903 | -€8,279 | -€4,406 | +€3,873 | +46.8% |
| Profit (loss) for the period | 9904 | -€8,279 | -€4,406 | +€3,873 | +46.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,279 | -€4,406 | +€3,873 | +46.8% |
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 8 October 2026 via checked.be.