Vier-Winden - Basisschool: what changed
Vier-Winden - Basisschool
Largest movements
- Tangible fixed assets -€110,132
down €110,132 (-3.0%), from €3.6m to €3.5m
of which Land and buildings: -€108,041
- Cash -€82,780
down €82,780 (-57.2%), from €144,658 to €61,877
- Receivables within one year +€15,151
up €15,151 (+7.3%), from €206,335 to €221,486
- Deferred charges and accrued income +€745
up €745 (+66.0%), from €1,129 to €1,874
- Investment grants -€95,326
down €95,326 (-3.2%), from €2.9m to €2.8m
- Profit (loss) carried forward -€48,268
down €48,268 (-14.9%), from €324,796 to €276,528
- Debts after one year -€27,037
down €27,037 (-8.1%), from €332,667 to €305,630
- Trade debts -€13,579
down €13,579 (-92.7%), from €14,641 to €1,062
- Accrued charges and deferred income +€6,730
up €6,730 (+5.8%), from €115,519 to €122,249
- Services and other goods +€32,534
up €32,534 (+17.6%), from €184,448 to €216,982
- Depreciation +€8,692
up €8,692 (+6.8%), from €128,145 to €136,837
- Staff costs +€7,199
up €7,199 (+22.8%), from €31,533 to €38,732
- Turnover +€2,697
up €2,697 (+8.6%), from €31,276 to €33,972
- Goods and materials -€1,546
down €1,546 (-13.9%), from €11,096 to €9,550
Change in the result, 2021 to 2022
The net result is not in both sets of accounts. Without it the difference cannot be explained line by line.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts. So the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Fixed assets | 21/28 | €3,627,131 | €3,516,998 | -€110,132 | -3.0% |
| Tangible fixed assets | 22/27 | €3,627,131 | €3,516,998 | -€110,132 | -3.0% |
| Land and buildings | 22 | €3,454,695 | €3,346,654 | -€108,041 | -3.1% |
| Plant, machinery and equipment | 23 | €36,810 | €42,676 | +€5,866 | +15.9% |
| Furniture and vehicles | 24 | €4,262 | €4,032 | -€230 | -5.4% |
| Leasing and similar rights | 25 | €131,364 | €123,636 | -€7,727 | -5.9% |
| Current assets | 29/58 | €352,122 | €285,237 | -€66,885 | -19.0% |
| Amounts receivable within one year | 40/41 | €206,335 | €221,486 | +€15,151 | +7.3% |
| Trade receivables | 40 | €206,335 | €221,486 | +€15,151 | +7.3% |
| Cash at bank and in hand | 54/58 | €144,658 | €61,877 | -€82,780 | -57.2% |
| Deferred charges and accrued income | 490/1 | €1,129 | €1,874 | +€745 | +66.0% |
| Total equity and liabilities | 10/49 | €3,979,253 | €3,802,236 | -€177,017 | -4.4% |
| Equity | 10/15 | €3,479,435 | €3,335,841 | -€143,593 | -4.1% |
| Contributions | 10/11 | €216,702 | €216,702 | = | 0.0% |
| Capital | 10 | €216,702 | €216,702 | = | 0.0% |
| Profit (loss) carried forward | 14 | €324,796 | €276,528 | -€48,268 | -14.9% |
| Investment grants | 15 | €2,937,936 | €2,842,611 | -€95,326 | -3.2% |
| Amounts payable | 17/49 | €499,818 | €466,394 | -€33,424 | -6.7% |
| Amounts payable after more than one year | 17 | €332,667 | €305,630 | -€27,037 | -8.1% |
| Financial debts | 170/4 | €332,667 | €305,630 | -€27,037 | -8.1% |
| Leasing and similar obligations | 172 | €35 | €34 | -€1 | -2.9% |
| Credit institutions | 173 | €332,632 | €305,596 | -€27,036 | -8.1% |
| Amounts payable within one year | 42/48 | €51,632 | €38,516 | -€13,116 | -25.4% |
| Current portion of amounts payable after more than one year | 42 | €34,838 | €35,148 | +€310 | +0.9% |
| Trade debts | 44 | €14,641 | €1,062 | -€13,579 | -92.7% |
| Taxes, remuneration and social security | 45 | €2,153 | €2,306 | +€153 | +7.1% |
| Remuneration and social security | 454/9 | €2,153 | €2,306 | +€153 | +7.1% |
| Accrued charges and deferred income | 492/3 | €115,519 | €122,249 | +€6,730 | +5.8% |
| Turnover | 70 | €31,276 | €33,972 | +€2,697 | +8.6% |
| Membership fees, donations, legacies and grants | 73 | €365,071 | €318,037 | -€47,034 | -12.9% |
| Other operating income | 74 | €18,650 | €20,112 | +€1,462 | +7.8% |
| Goods for resale, raw materials and consumables | 60 | €11,096 | €9,550 | -€1,546 | -13.9% |
| Services and other goods | 61 | €184,448 | €216,982 | +€32,534 | +17.6% |
| Remuneration, social security and pensions | 62 | €31,533 | €38,732 | +€7,199 | +22.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €128,145 | €136,837 | +€8,692 | +6.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €646 | - | -€646 | |
| Recurring financial income | 75 | €27 | €1,158 | +€1,131 | +4,261% |
| Recurring financial charges | 65 | -€5,182 | -€4,699 | +€483 | +9.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.