VERBIST: 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.
VERBIST
Largest movements
- Financial fixed assets -€1,804
no longer reported in 2021 (was €1,804)
- Receivables within one year -€1,004
down €1,004 (-59.9%), from €1,677 to €673
- Current investments +€864
new in 2021: €864
- Cash -€42
no longer reported in 2021 (was €42)
mainly Trade debts (-€1,932) and Current investments (-€864)
- Trade debts -€1,932
no longer reported in 2021 (was €1,932)
- Profit (loss) carried forward -€54
down €54 (-0.3%), from -€18,860 to -€18,914
- Financial charges +€57
new in 2021: €57
From the 2020 result to the 2021 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Cash bridge derived
Derived from the 2020 and 2021 balance sheets and the 2021 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2020 | 2021 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,523 | €1,537 | -€1,986 | -56.4% |
| Fixed assets | 21/28 | €1,804 | - | -€1,804 | |
| Financial fixed assets | 28 | €1,804 | - | -€1,804 | |
| Current assets | 29/58 | €1,719 | €1,537 | -€182 | -10.6% |
| Amounts receivable within one year | 40/41 | €1,677 | €673 | -€1,004 | -59.9% |
| Other amounts receivable | 41 | - | €673 | +€673 | |
| Current investments | 50/53 | - | €864 | +€864 | |
| Cash at bank and in hand | 54/58 | €42 | - | -€42 | |
| Total equity and liabilities | 10/49 | €3,523 | €1,537 | -€1,986 | -56.4% |
| Equity | 10/15 | €1,591 | €1,537 | -€54 | -3.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | - | €18,592 | +€18,592 | |
| Issued capital | 100 | - | €18,592 | +€18,592 | |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €1,859 | +€1,859 | |
| Legal reserve | 130 | - | €1,859 | +€1,859 | |
| Profit (loss) carried forward | 14 | -€18,860 | -€18,914 | -€54 | -0.3% |
| Amounts payable | 17/49 | €1,932 | - | -€1,932 | |
| Amounts payable within one year | 42/48 | €1,932 | - | -€1,932 | |
| Trade debts | 44 | €1,932 | - | -€1,932 | |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | - | €57 | +€57 | |
| Recurring financial charges | 65 | - | €57 | +€57 | |
| Profit (loss) for the period before taxes | 9903 | - | -€53 | -€53 | |
| Income taxes | 67/77 | - | €1 | +€1 | |
| Profit (loss) for the period | 9904 | - | -€54 | -€54 | |
| Profit (loss) for the period to be appropriated | 9905 | - | -€54 | -€54 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2020 and 31 December 2021. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.