VP & C: 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.
VP & C
Largest movements
- Receivables within one year -€3,346
down €3,346 (-47.4%), from €7,061 to €3,716
of which Trade receivables: -€3,346
- Contributions +€11,500
up €11,500 (+185%), from €6,200 to €17,700
- Other debts -€11,117
down €11,117 (-96.9%), from €11,473 to €356
- Trade debts -€2,970
down €2,970 (-60.6%), from €4,903 to €1,933
- Profit (loss) carried forward -€1,620
down €1,620 (-9.3%), from -€17,375 to -€18,995
- Tax, wage and social debts +€862
new in 2021: €862
- Other operating charges -€37,394
down €37,394 (-96.0%), from €38,944 to €1,550
- Gross operating margin +€2,173
up €2,173 (+96.9%), from -€2,243 to -€70
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.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2020 | 2021 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,061 | €3,716 | -€3,346 | -47.4% |
| Current assets | 29/58 | €7,061 | €3,716 | -€3,346 | -47.4% |
| Amounts receivable within one year | 40/41 | €7,061 | €3,716 | -€3,346 | -47.4% |
| Trade receivables | 40 | €5,225 | €1,879 | -€3,346 | -64.0% |
| Other amounts receivable | 41 | €1,837 | €1,837 | = | 0.0% |
| Total equity and liabilities | 10/49 | €7,061 | €3,716 | -€3,346 | -47.4% |
| Equity | 10/15 | -€9,315 | €565 | +€9,880 | |
| Contributions | 10/11 | €6,200 | €17,700 | +€11,500 | +185% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,375 | -€18,995 | -€1,620 | -9.3% |
| Amounts payable | 17/49 | €16,376 | €3,151 | -€13,226 | -80.8% |
| Amounts payable within one year | 42/48 | €16,376 | €3,151 | -€13,226 | -80.8% |
| Trade debts | 44 | €4,903 | €1,933 | -€2,970 | -60.6% |
| Suppliers | 440/4 | €4,903 | €1,933 | -€2,970 | -60.6% |
| Taxes, remuneration and social security | 45 | - | €862 | +€862 | |
| Taxes | 450/3 | - | €862 | +€862 | |
| Other amounts payable | 47/48 | €11,473 | €356 | -€11,117 | -96.9% |
| Other operating charges | 640/8 | €38,944 | €1,550 | -€37,394 | -96.0% |
| Gross operating margin | 9900 | -€2,243 | -€70 | +€2,173 | +96.9% |
| Operating profit (loss) | 9901 | -€41,187 | -€1,620 | +€39,567 | +96.1% |
| Profit (loss) for the period before taxes | 9903 | -€41,187 | -€1,620 | +€39,567 | +96.1% |
| Profit (loss) for the period | 9904 | -€41,187 | -€1,620 | +€39,567 | +96.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€41,187 | -€1,620 | +€39,567 | +96.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2020 and 31 December 2021. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.