TREMP'LIN: 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.
TREMP'LIN
Largest movements
- Cash -€17,556
down €17,556 (-94.4%), from €18,597 to €1,041
mainly Receivables within one year (-€12,959) and Trade debts (-€4,084)
- Receivables within one year +€12,959
new in 2022: €12,959
of which Other amounts receivable: +€10,297
- Tangible fixed assets +€700
up €700 (+61.5%), from €1,138 to €1,837
of which Plant, machinery and equipment: +€939
- Trade debts -€4,084
no longer reported in 2022 (was €4,084)
- Turnover -€71,117
down €71,117 (-86.0%), from €82,717 to €11,600
- Purchases and services -€57,623
down €57,623 (-84.6%), from €68,090 to €10,466
- Gross operating margin -€15,513
down €15,513 (-93.2%), from €16,647 to €1,134
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 | €19,735 | €15,837 | -€3,898 | -19.7% |
| Fixed assets | 21/28 | €1,138 | €1,837 | +€700 | +61.5% |
| Tangible fixed assets | 22/27 | €1,138 | €1,837 | +€700 | +61.5% |
| Plant, machinery and equipment | 23 | - | €939 | +€939 | |
| Furniture and vehicles | 24 | €1,138 | €898 | -€240 | -21.1% |
| Current assets | 29/58 | €18,597 | €14,000 | -€4,597 | -24.7% |
| Amounts receivable within one year | 40/41 | - | €12,959 | +€12,959 | |
| Trade receivables | 40 | - | €2,662 | +€2,662 | |
| Other amounts receivable | 41 | - | €10,297 | +€10,297 | |
| Cash at bank and in hand | 54/58 | €18,597 | €1,041 | -€17,556 | -94.4% |
| Total equity and liabilities | 10/49 | €19,735 | €15,837 | -€3,898 | -19.7% |
| Equity | 10/15 | €15,650 | €15,837 | +€187 | +1.2% |
| Profit (loss) carried forward | 14 | €15,650 | €15,837 | +€187 | +1.2% |
| Amounts payable | 17/49 | €4,084 | - | -€4,084 | |
| Amounts payable within one year | 42/48 | €4,084 | - | -€4,084 | |
| Trade debts | 44 | €4,084 | - | -€4,084 | |
| Suppliers | 440/4 | €4,084 | - | -€4,084 | |
| Turnover | 70 | €82,717 | €11,600 | -€71,117 | -86.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €68,090 | €10,466 | -€57,623 | -84.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €60 | €450 | +€390 | +652% |
| Other operating charges | 640/8 | €846 | €497 | -€349 | -41.3% |
| Gross operating margin | 9900 | €16,647 | €1,134 | -€15,513 | -93.2% |
| Operating profit (loss) | 9901 | €15,742 | €187 | -€15,555 | -98.8% |
| Financial charges | 65/66B | €91 | - | -€91 | |
| Recurring financial charges | 65 | €91 | - | -€91 | |
| Profit (loss) for the period before taxes | 9903 | €15,650 | €187 | -€15,464 | -98.8% |
| Profit (loss) for the period | 9904 | €15,650 | €187 | -€15,464 | -98.8% |
| Profit (loss) for the period to be appropriated | 9905 | €15,650 | €187 | -€15,464 | -98.8% |
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 20 October 2026 via checked.be.