Top Skills: 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.
Top Skills
Largest movements
- Cash -€12,192
down €12,192 (-64.3%), from €18,957 to €6,766
mainly Debts within one year (-€14,901)
- Receivables within one year -€2,360
down €2,360 (-13.0%), from €18,150 to €15,790
- Debts within one year -€14,901
down €14,901 (-89.6%), from €16,636 to €1,735
of which Trade debts: -€7,728
- Gross operating margin -€4,806
down €4,806 (-92.5%), from €5,194 to €388
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 | €37,107 | €22,556 | -€14,552 | -39.2% |
| Current assets | 29/58 | €37,107 | €22,556 | -€14,552 | -39.2% |
| Amounts receivable within one year | 40/41 | €18,150 | €15,790 | -€2,360 | -13.0% |
| Trade receivables | 40 | - | €15,790 | +€15,790 | |
| Cash at bank and in hand | 54/58 | €18,957 | €6,766 | -€12,192 | -64.3% |
| Total equity and liabilities | 10/49 | €37,107 | €22,556 | -€14,552 | -39.2% |
| Equity | 10/15 | €20,471 | €20,820 | +€349 | +1.7% |
| Contributions | 10/11 | €13,000 | €13,000 | = | 0.0% |
| Capital | 10 | - | €13,000 | +€13,000 | |
| Issued capital | 100 | - | €20,000 | +€20,000 | |
| Uncalled capital | 101 | - | €7,000 | +€7,000 | |
| Reserves | 13 | €290 | €290 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €290 | +€290 | |
| Legal reserve | 130 | - | €290 | +€290 | |
| Profit (loss) carried forward | 14 | €7,181 | €7,530 | +€349 | +4.9% |
| Amounts payable | 17/49 | €16,636 | €1,735 | -€14,901 | -89.6% |
| Amounts payable within one year | 42/48 | €16,636 | €1,735 | -€14,901 | -89.6% |
| Trade debts | 44 | €8,804 | €1,076 | -€7,728 | -87.8% |
| Suppliers | 440/4 | - | €1,076 | +€1,076 | |
| Other amounts payable | 47/48 | - | €659 | +€659 | |
| Other operating charges | 640/8 | - | €15 | +€15 | |
| Gross operating margin | 9900 | €5,194 | €388 | -€4,806 | -92.5% |
| Operating profit (loss) | 9901 | €4,821 | €373 | -€4,449 | -92.3% |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | - | €23 | +€23 | |
| Recurring financial charges | 65 | €21 | €23 | +€2 | +10.7% |
| Profit (loss) for the period before taxes | 9903 | €4,801 | €349 | -€4,451 | -92.7% |
| Profit (loss) for the period | 9904 | €4,801 | €349 | -€4,451 | -92.7% |
| Profit (loss) for the period to be appropriated | 9905 | €4,801 | €349 | -€4,451 | -92.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 May 2021 and 31 May 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.