WIEME GERARD: 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.
WIEME GERARD
Largest movements
- Current assets -€2,652
down €2,652 (-2.7%), from €98,711 to €96,059
- Profit (loss) carried forward -€2,712
down €2,712 (-32.8%), from €8,260 to €5,549
- Taxes +€1,838
up €1,838 (+1,882%), from €98 to €1,936
- Gross operating margin +€641
no longer reported in 2022 (was -€641)
- Financial charges +€287
new in 2022: €287
From the 2020 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2020 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €98,711 | €96,059 | -€2,652 | -2.7% |
| Current assets | 29/58 | €98,711 | €96,059 | -€2,652 | -2.7% |
| Amounts receivable within one year | 40/41 | €89,516 | €96,059 | +€6,543 | +7.3% |
| Trade receivables | 40 | - | €385 | +€385 | |
| Other amounts receivable | 41 | - | €95,674 | +€95,674 | |
| Cash at bank and in hand | 54/58 | €586 | - | -€586 | |
| Total equity and liabilities | 10/49 | €98,711 | €96,059 | -€2,652 | -2.7% |
| Equity | 10/15 | €98,711 | €96,000 | -€2,712 | -2.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | - | €18,592 | +€18,592 | |
| Issued capital | 100 | - | €18,592 | +€18,592 | |
| Reserves | 13 | €71,859 | €71,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €1,859 | +€1,859 | |
| Legal reserve | 130 | - | €1,859 | +€1,859 | |
| Distributable reserves | 133 | - | €70,000 | +€70,000 | |
| Profit (loss) carried forward | 14 | €8,260 | €5,549 | -€2,712 | -32.8% |
| Amounts payable | 17/49 | - | €60 | +€60 | |
| Amounts payable within one year | 42/48 | - | €60 | +€60 | |
| Financial debts | 43 | - | €60 | +€60 | |
| Credit institutions | 430/8 | - | €60 | +€60 | |
| Gross operating margin | 9900 | -€641 | - | +€641 | |
| Operating profit (loss) | 9901 | -€641 | - | +€641 | |
| Recurring financial income | 75 | €8,610 | - | -€8,610 | |
| Financial charges | 65/66B | - | €287 | +€287 | |
| Recurring financial charges | 65 | €250 | €287 | +€38 | +15.1% |
| Profit (loss) for the period before taxes | 9903 | €7,719 | -€287 | -€8,007 | |
| Income taxes | 67/77 | €98 | €1,936 | +€1,838 | +1,882% |
| Profit (loss) for the period | 9904 | €7,622 | -€2,223 | -€9,845 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,622 | -€2,223 | -€9,845 |
Source: filed annual accounts (NBB), financial years ended 31 December 2020 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.