VERSUS: 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.
VERSUS
Largest movements
- Cash -€313
down €313 (-94.6%), from €331 to €18
mainly Debts within one year (-€1,627)
- Debts within one year -€1,627
down €1,627 (-18.9%), from €8,590 to €6,963
- Profit (loss) carried forward +€1,194
up €1,194 (+5.5%), from -€21,530 to -€20,336
- Accrued charges and deferred income +€120
new in 2021: €120
- Purchases and services +€1,305
new in 2021: €1,305
- Other operating charges +€1,305
new in 2021: €1,305
- Gross operating margin +€1,003
up €1,003 (+66.1%), from €1,517 to €2,520
From the 2020 result to the 2021 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 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 | €331 | €18 | -€313 | -94.6% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Financial fixed assets | 28 | €0 | €0 | = | |
| Current assets | 29/58 | €331 | €18 | -€313 | -94.6% |
| Cash at bank and in hand | 54/58 | €331 | €18 | -€313 | -94.6% |
| Total equity and liabilities | 10/49 | €331 | €18 | -€313 | -94.6% |
| Equity | 10/15 | -€21,530 | -€20,336 | +€1,194 | +5.5% |
| Profit (loss) carried forward | 14 | -€21,530 | -€20,336 | +€1,194 | +5.5% |
| Amounts payable | 17/49 | €21,861 | €20,354 | -€1,507 | -6.9% |
| Amounts payable after more than one year | 17 | €13,271 | €13,271 | = | 0.0% |
| Financial debts | 170/4 | - | €13,271 | +€13,271 | |
| Amounts payable within one year | 42/48 | €8,590 | €6,963 | -€1,627 | -18.9% |
| Accrued charges and deferred income | 492/3 | - | €120 | +€120 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €1,305 | +€1,305 | |
| Other operating charges | 640/8 | - | €1,305 | +€1,305 | |
| Gross operating margin | 9900 | €1,517 | €2,520 | +€1,003 | +66.1% |
| Operating profit (loss) | 9901 | €1,033 | €1,215 | +€182 | +17.6% |
| Financial charges | 65/66B | - | €21 | +€21 | |
| Recurring financial charges | 65 | €21 | €21 | = | 0.0% |
| Non-recurring financial charges | 66B | - | €0 | = | |
| Profit (loss) for the period before taxes | 9903 | €1,012 | €1,194 | +€182 | +18.0% |
| Profit (loss) for the period | 9904 | €1,012 | €1,194 | +€182 | +18.0% |
| Profit (loss) for the period to be appropriated | 9905 | €1,012 | €1,194 | +€182 | +18.0% |
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 6 October 2026 via checked.be.