YOHANNA ELYAS: 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.
YOHANNA ELYAS
Largest movements
- Receivables within one year +€23,339
up €23,339 (+150%), from €15,599 to €38,937
- Intangible fixed assets -€3,000
down €3,000 (-44.4%), from €6,750 to €3,750
- Stocks and contracts -€3,000
down €3,000 (-22.6%), from €13,251 to €10,251
- Other debts +€10,000
new in 2021: €10,000
- Profit (loss) carried forward +€2,768
up €2,768 (+63.8%), from €4,341 to €7,110
- Trade debts +€2,693
up €2,693 (+23.6%), from €11,417 to €14,110
- Tax, wage and social debts +€2,299
up €2,299 (+33.2%), from €6,918 to €9,217
- Gross operating margin +€8,592
up €8,592 (+114%), from €7,533 to €16,125
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
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 | €43,136 | €60,896 | +€17,761 | +41.2% |
| Fixed assets | 21/28 | €9,000 | €6,000 | -€3,000 | -33.3% |
| Intangible fixed assets | 21 | €6,750 | €3,750 | -€3,000 | -44.4% |
| Financial fixed assets | 28 | €2,250 | €2,250 | = | 0.0% |
| Current assets | 29/58 | €34,136 | €54,896 | +€20,761 | +60.8% |
| Stocks and contracts in progress | 3 | €13,251 | €10,251 | -€3,000 | -22.6% |
| Stocks | 30/36 | €13,251 | €10,251 | -€3,000 | -22.6% |
| Amounts receivable within one year | 40/41 | €15,599 | €38,937 | +€23,339 | +150% |
| Other amounts receivable | 41 | €15,599 | €38,937 | +€23,339 | +150% |
| Current investments | 50/53 | €300 | €575 | +€275 | +91.7% |
| Cash at bank and in hand | 54/58 | €4,987 | €5,133 | +€147 | +2.9% |
| Total equity and liabilities | 10/49 | €43,136 | €60,896 | +€17,761 | +41.2% |
| Equity | 10/15 | €24,801 | €27,570 | +€2,768 | +11.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| 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 | €4,341 | €7,110 | +€2,768 | +63.8% |
| Amounts payable | 17/49 | €18,335 | €33,327 | +€14,992 | +81.8% |
| Amounts payable within one year | 42/48 | €18,335 | €33,327 | +€14,992 | +81.8% |
| Trade debts | 44 | €11,417 | €14,110 | +€2,693 | +23.6% |
| Suppliers | 440/4 | €11,417 | €14,110 | +€2,693 | +23.6% |
| Taxes, remuneration and social security | 45 | €6,918 | €9,217 | +€2,299 | +33.2% |
| Taxes | 450/3 | €6,918 | €9,217 | +€2,299 | +33.2% |
| Other amounts payable | 47/48 | - | €10,000 | +€10,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,000 | €3,000 | = | 0.0% |
| Other operating charges | 640/8 | €269 | €301 | +€32 | +12.0% |
| Gross operating margin | 9900 | €7,533 | €16,125 | +€8,592 | +114% |
| Operating profit (loss) | 9901 | €4,265 | €12,824 | +€8,559 | +201% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €47 | €56 | +€9 | +18.3% |
| Recurring financial charges | 65 | €47 | €56 | +€9 | +18.3% |
| Profit (loss) for the period before taxes | 9903 | €4,219 | €12,768 | +€8,549 | +203% |
| Profit (loss) for the period | 9904 | €4,219 | €12,768 | +€8,549 | +203% |
| Profit (loss) for the period to be appropriated | 9905 | €4,219 | €12,768 | +€8,549 | +203% |
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.