TIPSME: 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.
TIPSME
Largest movements
- Cash -€343
down €343 (-4.5%), from €7,584 to €7,241
mainly Net result for the year (-€350)
- Profit (loss) carried forward -€350
down €350 (-4.7%), from -€7,409 to -€7,759
- Gross operating margin +€302
no longer reported in 2022 (was -€302)
- Purchases and services -€302
no longer reported in 2022 (was €302)
- Financial charges +€208
up €208 (+146.5%), from €142 to €350
of which Non-recurring financial charges: +€300
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 | €7,591 | €7,241 | -€350 | -4.6% |
| Current assets | 29/58 | €7,591 | €7,241 | -€350 | -4.6% |
| Amounts receivable within one year | 40/41 | €7 | - | -€7 | |
| Other amounts receivable | 41 | €7 | - | -€7 | |
| Cash at bank and in hand | 54/58 | €7,584 | €7,241 | -€343 | -4.5% |
| Total equity and liabilities | 10/49 | €7,591 | €7,241 | -€350 | -4.6% |
| Equity | 10/15 | €7,591 | €7,241 | -€350 | -4.6% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,409 | -€7,759 | -€350 | -4.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €302 | - | -€302 | |
| Gross operating margin | 9900 | -€302 | - | +€302 | |
| Operating profit (loss) | 9901 | -€302 | - | +€302 | |
| Financial charges | 65/66B | €142 | €350 | +€208 | +146.5% |
| Recurring financial charges | 65 | €92 | €350 | +€258 | +280.4% |
| Non-recurring financial charges | 66B | €50 | €350 | +€300 | +600.0% |
| Profit (loss) for the period before taxes | 9903 | -€444 | -€350 | +€94 | +21.2% |
| Profit (loss) for the period | 9904 | -€444 | -€350 | +€94 | +21.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€444 | -€350 | +€94 | +21.2% |
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 6 October 2026 via checked.be.