TUMAN: 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.
TUMAN
Largest movements
- Cash -€11,127
down €11,127 (-99.8%), from €11,153 to €26
mainly Net result for the year (-€22,259) and Investment in fixed assets (net) (-€7,638)
- Tangible fixed assets +€4,779
up €4,779, from €0 to €4,779
- Receivables within one year +€2,160
up €2,160 (+5.9%), from €36,833 to €38,993
of which Other amounts receivable: +€7,125
- Profit (loss) carried forward -€22,259
down €22,259, from €3,051 to -€19,207
- Trade debts +€13,659
new in 2022: €13,659
- Other debts +€5,245
up €5,245 (+19.7%), from €26,590 to €31,835
- Tax, wage and social debts -€633
down €633 (-12.4%), from €5,104 to €4,470
of which Remuneration and social security: -€601
- Gross operating margin -€24,655
down €24,655, from €24,242 to -€413
- Other operating charges -€1,814
down €1,814 (-65.7%), from €2,759 to €945
- Financial charges +€695
up €695 (+264.8%), from €262 to €957
- Taxes -€658
no longer reported in 2022 (was €658)
- Depreciation -€646
down €646 (-19.6%), from €3,306 to €2,659
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 | €48,285 | €44,298 | -€3,988 | -8.3% |
| Fixed assets | 21/28 | €300 | €5,279 | +€4,979 | +1659.6% |
| Tangible fixed assets | 22/27 | €0 | €4,779 | +€4,779 | |
| Furniture and vehicles | 24 | €0 | €4,779 | +€4,779 | |
| Financial fixed assets | 28 | €300 | €500 | +€200 | +66.7% |
| Current assets | 29/58 | €47,985 | €39,019 | -€8,967 | -18.7% |
| Amounts receivable within one year | 40/41 | €36,833 | €38,993 | +€2,160 | +5.9% |
| Trade receivables | 40 | €22,281 | €17,316 | -€4,965 | -22.3% |
| Other amounts receivable | 41 | €14,552 | €21,677 | +€7,125 | +49.0% |
| Cash at bank and in hand | 54/58 | €11,153 | €26 | -€11,127 | -99.8% |
| Total equity and liabilities | 10/49 | €48,285 | €44,298 | -€3,988 | -8.3% |
| Equity | 10/15 | €16,591 | -€5,667 | -€22,259 | |
| Contributions | 10/11 | €13,540 | €13,540 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,051 | -€19,207 | -€22,259 | |
| Amounts payable | 17/49 | €31,694 | €49,965 | +€18,271 | +57.6% |
| Amounts payable within one year | 42/48 | €31,694 | €49,965 | +€18,271 | +57.6% |
| Trade debts | 44 | - | €13,659 | +€13,659 | |
| Suppliers | 440/4 | - | €13,659 | +€13,659 | |
| Taxes, remuneration and social security | 45 | €5,104 | €4,470 | -€633 | -12.4% |
| Taxes | 450/3 | €32 | - | -€32 | |
| Remuneration and social security | 454/9 | €5,072 | €4,470 | -€601 | -11.9% |
| Other amounts payable | 47/48 | €26,590 | €31,835 | +€5,245 | +19.7% |
| Remuneration, social security and pensions | 62 | €16,142 | €16,162 | +€20 | +0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,306 | €2,659 | -€646 | -19.6% |
| Other operating charges | 640/8 | €2,759 | €945 | -€1,814 | -65.7% |
| Non-recurring operating charges | 66A | €694 | €1,122 | +€428 | +61.7% |
| Gross operating margin | 9900 | €24,242 | -€413 | -€24,655 | |
| Operating profit (loss) | 9901 | €1,342 | -€21,301 | -€22,643 | |
| Financial charges | 65/66B | €262 | €957 | +€695 | +264.8% |
| Recurring financial charges | 65 | €262 | €957 | +€695 | +264.8% |
| Profit (loss) for the period before taxes | 9903 | €1,079 | -€22,259 | -€23,338 | |
| Income taxes | 67/77 | €658 | - | -€658 | |
| Profit (loss) for the period | 9904 | €421 | -€22,259 | -€22,680 | |
| Profit (loss) for the period to be appropriated | 9905 | €421 | -€22,259 | -€22,680 |
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 2 October 2026 via checked.be.