"U&ABI": 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.
"U&ABI"
Largest movements
- Receivables within one year +€53,676
up €53,676 (+41.0%), from €130,830 to €184,506
of which Other amounts receivable: +€46,880
- Tangible fixed assets +€16,191
up €16,191 (+34.3%), from €47,160 to €63,351
of which Other tangible fixed assets: +€13,966
- Cash +€11,435
up €11,435 (+42.0%), from €27,225 to €38,660
mainly Net result for the year (+€54,753) and Tax, wage and social debts (+€16,370)
- Reserves +€55,000
up €55,000 (+42.4%), from €129,660 to €184,660
of which Distributable reserves: +€55,000
- Tax, wage and social debts +€16,370
up €16,370 (+52.3%), from €31,272 to €47,642
of which Taxes: +€16,539
- Accrued charges and deferred income +€5,563
up €5,563 (+51.6%), from €10,787 to €16,350
- Trade debts +€4,822
up €4,822 (+13.7%), from €35,174 to €39,997
- Gross operating margin +€12,375
up €12,375 (+15.8%), from €78,237 to €90,612
- Taxes +€10,266
up €10,266 (+65.1%), from €15,770 to €26,036
- Depreciation +€3,439
up €3,439 (+75.2%), from €4,573 to €8,011
- Financial income +€3,269
up €3,269 (+172%), from €1,901 to €5,171
- Staff costs -€2,210
no longer reported in 2022 (was €2,210)
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 | €215,041 | €296,549 | +€81,508 | +37.9% |
| Fixed assets | 21/28 | €54,579 | €69,645 | +€15,066 | +27.6% |
| Intangible fixed assets | 21 | €3,284 | €2,159 | -€1,125 | -34.3% |
| Tangible fixed assets | 22/27 | €47,160 | €63,351 | +€16,191 | +34.3% |
| Furniture and vehicles | 24 | €116 | €2,341 | +€2,225 | +1,924% |
| Other tangible fixed assets | 26 | €47,045 | €61,011 | +€13,966 | +29.7% |
| Financial fixed assets | 28 | €4,135 | €4,135 | = | 0.0% |
| Current assets | 29/58 | €160,463 | €226,905 | +€66,442 | +41.4% |
| Amounts receivable within one year | 40/41 | €130,830 | €184,506 | +€53,676 | +41.0% |
| Trade receivables | 40 | €45,515 | €52,311 | +€6,796 | +14.9% |
| Other amounts receivable | 41 | €85,316 | €132,196 | +€46,880 | +54.9% |
| Cash at bank and in hand | 54/58 | €27,225 | €38,660 | +€11,435 | +42.0% |
| Deferred charges and accrued income | 490/1 | €2,407 | €3,738 | +€1,331 | +55.3% |
| Total equity and liabilities | 10/49 | €215,041 | €296,549 | +€81,508 | +37.9% |
| Equity | 10/15 | €136,308 | €191,061 | +€54,753 | +40.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €129,660 | €184,660 | +€55,000 | +42.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €127,800 | €182,800 | +€55,000 | +43.0% |
| Profit (loss) carried forward | 14 | €448 | €201 | -€247 | -55.1% |
| Provisions and deferred taxes | 16 | €1,500 | €1,500 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €1,500 | €1,500 | = | 0.0% |
| Other liabilities and charges | 164/5 | €1,500 | €1,500 | = | 0.0% |
| Amounts payable | 17/49 | €77,233 | €103,988 | +€26,755 | +34.6% |
| Amounts payable within one year | 42/48 | €66,446 | €87,638 | +€21,192 | +31.9% |
| Trade debts | 44 | €35,174 | €39,997 | +€4,822 | +13.7% |
| Suppliers | 440/4 | €35,174 | €39,997 | +€4,822 | +13.7% |
| Taxes, remuneration and social security | 45 | €31,272 | €47,642 | +€16,370 | +52.3% |
| Taxes | 450/3 | €31,103 | €47,642 | +€16,539 | +53.2% |
| Remuneration and social security | 454/9 | €169 | - | -€169 | |
| Accrued charges and deferred income | 492/3 | €10,787 | €16,350 | +€5,563 | +51.6% |
| Remuneration, social security and pensions | 62 | €2,210 | - | -€2,210 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,573 | €8,011 | +€3,439 | +75.2% |
| Other operating charges | 640/8 | €3,978 | €5,332 | +€1,354 | +34.0% |
| Gross operating margin | 9900 | €78,237 | €90,612 | +€12,375 | +15.8% |
| Operating profit (loss) | 9901 | €67,476 | €77,269 | +€9,793 | +14.5% |
| Financial income | 75/76B | €1,901 | €5,171 | +€3,269 | +172% |
| Recurring financial income | 75 | €1,901 | €5,171 | +€3,269 | +172% |
| Financial charges | 65/66B | €1,628 | €1,651 | +€23 | +1.4% |
| Recurring financial charges | 65 | €1,628 | €1,651 | +€23 | +1.4% |
| Profit (loss) for the period before taxes | 9903 | €67,749 | €80,788 | +€13,040 | +19.2% |
| Income taxes | 67/77 | €15,770 | €26,036 | +€10,266 | +65.1% |
| Profit (loss) for the period | 9904 | €51,979 | €54,753 | +€2,774 | +5.3% |
| Profit (loss) for the period to be appropriated | 9905 | €51,979 | €54,753 | +€2,774 | +5.3% |
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 22 October 2026 via checked.be.