STEWARD: 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.
STEWARD
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Profit (loss) carried forward -€177
down €177 (-0.5%), from -€38,277 to -€38,454
- Other debts +€177
up €177 (+1.0%), from €17,839 to €18,016
- Gross operating margin -€104
down €104 (-142.5%), from -€73 to -€177
- Purchases and services -€73
no longer reported in 2022 (was €73)
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 | €98 | €98 | = | 0.0% |
| Current assets | 29/58 | €98 | €98 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €98 | €98 | = | 0.0% |
| Total equity and liabilities | 10/49 | €98 | €98 | = | 0.0% |
| Equity | 10/15 | -€17,741 | -€17,918 | -€177 | -1.0% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €1,536 | €1,536 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,536 | €1,536 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€38,277 | -€38,454 | -€177 | -0.5% |
| Amounts payable | 17/49 | €17,839 | €18,016 | +€177 | +1.0% |
| Amounts payable within one year | 42/48 | €17,839 | €18,016 | +€177 | +1.0% |
| Other amounts payable | 47/48 | €17,839 | €18,016 | +€177 | +1.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €73 | - | -€73 | |
| Gross operating margin | 9900 | -€73 | -€177 | -€104 | -142.5% |
| Operating profit (loss) | 9901 | -€73 | -€177 | -€104 | -142.5% |
| Profit (loss) for the period before taxes | 9903 | -€73 | -€177 | -€104 | -142.5% |
| Profit (loss) for the period | 9904 | -€73 | -€177 | -€104 | -142.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€73 | -€177 | -€104 | -142.5% |
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 5 October 2026 via checked.be.