T.B. & PARTNERS: 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.
T.B. & PARTNERS
Largest movements
No asset line moved by more than 1% of the balance sheet total.
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€1,747
up €1,747 (+37.8%), from -€4,623 to -€2,876
- Financial income -€1,129
down €1,129 (-23.2%), from €4,875 to €3,746
- Taxes -€529
down €529 (-85.5%), from €619 to €90
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 | €53,112 | €53,443 | +€331 | +0.6% |
| Fixed assets | 21/28 | €224 | €75 | -€150 | -66.7% |
| Tangible fixed assets | 22/27 | €224 | €75 | -€150 | -66.7% |
| Furniture and vehicles | 24 | €224 | €75 | -€150 | -66.7% |
| Current assets | 29/58 | €52,888 | €53,368 | +€480 | +0.9% |
| Amounts receivable within one year | 40/41 | €51,881 | €52,368 | +€487 | +0.9% |
| Other amounts receivable | 41 | €51,881 | €52,368 | +€487 | +0.9% |
| Cash at bank and in hand | 54/58 | €1,007 | €1,000 | -€7 | -0.7% |
| Total equity and liabilities | 10/49 | €53,112 | €53,443 | +€331 | +0.6% |
| Equity | 10/15 | €48,426 | €48,887 | +€462 | +1.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €31,729 | €31,729 | = | 0.0% |
| Distributable reserves | 133 | €31,729 | €31,729 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,895 | -€1,434 | +€462 | +24.4% |
| Amounts payable | 17/49 | €4,686 | €4,556 | -€131 | -2.8% |
| Amounts payable within one year | 42/48 | €4,686 | €4,556 | -€131 | -2.8% |
| Financial debts | 43 | - | €4 | +€4 | |
| Credit institutions | 430/8 | - | €4 | +€4 | |
| Trade debts | 44 | €4,067 | €4,353 | +€285 | +7.0% |
| Suppliers | 440/4 | €4,067 | €4,353 | +€285 | +7.0% |
| Taxes, remuneration and social security | 45 | €619 | €199 | -€420 | -67.9% |
| Taxes | 450/3 | €619 | €199 | -€420 | -67.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €150 | €150 | = | 0.0% |
| Other operating charges | 640/8 | €120 | €122 | +€2 | +1.3% |
| Gross operating margin | 9900 | -€4,623 | -€2,876 | +€1,747 | +37.8% |
| Operating profit (loss) | 9901 | -€4,893 | -€3,147 | +€1,746 | +35.7% |
| Financial income | 75/76B | €4,875 | €3,746 | -€1,129 | -23.2% |
| Recurring financial income | 75 | €4,875 | €3,746 | -€1,129 | -23.2% |
| Financial charges | 65/66B | €40 | €48 | +€7 | +18.5% |
| Recurring financial charges | 65 | €40 | €48 | +€7 | +18.5% |
| Profit (loss) for the period before taxes | 9903 | -€58 | €551 | +€609 | |
| Income taxes | 67/77 | €619 | €90 | -€529 | -85.5% |
| Profit (loss) for the period | 9904 | -€677 | €462 | +€1,139 | |
| Profit (loss) for the period to be appropriated | 9905 | -€677 | €462 | +€1,139 |
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 15 October 2026 via checked.be.