A l'Elégance: 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.
A l'Elégance
Largest movements
- Cash -€15,825
down €15,825 (-4.2%), from €376,043 to €360,218
mainly Other debts (-€12,000) and Provisions (-€2,621)
- Other debts -€12,000
down €12,000 (-44.6%), from €26,911 to €14,911
- Reserves -€6,240
down €6,240 (-3.2%), from €192,673 to €186,433
of which Tax-exempt reserves: -€6,240
- Profit (loss) carried forward +€4,380
up €4,380 (+5.9%), from €74,412 to €78,791
- Taxes +€9,908
up €9,908, from -€8,547 to €1,361
- Gross operating margin -€557
down €557 (-41.1%), from -€1,354 to -€1,911
- Financial charges -€486
down €486 (-36.0%), from €1,349 to €863
From the 2021 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.
Cash bridge derived
Derived from the 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €396,068 | €380,956 | -€15,112 | -3.8% |
| Current assets | 29/58 | €396,068 | €380,956 | -€15,112 | -3.8% |
| Amounts receivable within one year | 40/41 | €20,025 | €20,738 | +€713 | +3.6% |
| Trade receivables | 40 | €1,736 | €2,453 | +€718 | +41.3% |
| Other amounts receivable | 41 | €18,290 | €18,285 | -€5 | 0.0% |
| Cash at bank and in hand | 54/58 | €376,043 | €360,218 | -€15,825 | -4.2% |
| Total equity and liabilities | 10/49 | €396,068 | €380,956 | -€15,112 | -3.8% |
| Equity | 10/15 | €287,085 | €285,224 | -€1,860 | -0.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Capital | 10 | €20,000 | €20,000 | = | 0.0% |
| Issued capital | 100 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €192,673 | €186,433 | -€6,240 | -3.2% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Legal reserve | 130 | €2,000 | €2,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €183,042 | €176,802 | -€6,240 | -3.4% |
| Distributable reserves | 133 | €7,631 | €7,631 | = | 0.0% |
| Profit (loss) carried forward | 14 | €74,412 | €78,791 | +€4,380 | +5.9% |
| Provisions and deferred taxes | 16 | €76,887 | €74,266 | -€2,621 | -3.4% |
| Deferred taxes | 168 | €76,887 | €74,266 | -€2,621 | -3.4% |
| Amounts payable | 17/49 | €32,096 | €21,466 | -€10,630 | -33.1% |
| Amounts payable within one year | 42/48 | €31,749 | €21,119 | -€10,630 | -33.5% |
| Current portion of amounts payable after more than one year | 42 | €3,421 | €3,333 | -€88 | -2.6% |
| Trade debts | 44 | €1,417 | €2,874 | +€1,458 | +102.9% |
| Suppliers | 440/4 | €1,417 | €2,874 | +€1,458 | +102.9% |
| Other amounts payable | 47/48 | €26,911 | €14,911 | -€12,000 | -44.6% |
| Accrued charges and deferred income | 492/3 | €348 | €348 | = | 0.0% |
| Other operating charges | 640/8 | €348 | €348 | = | 0.0% |
| Gross operating margin | 9900 | -€1,354 | -€1,911 | -€557 | -41.1% |
| Operating profit (loss) | 9901 | -€1,701 | -€2,258 | -€557 | -32.7% |
| Financial charges | 65/66B | €1,349 | €863 | -€486 | -36.0% |
| Recurring financial charges | 65 | €1,349 | €863 | -€486 | -36.0% |
| Profit (loss) for the period before taxes | 9903 | -€3,050 | -€3,121 | -€71 | -2.3% |
| Transfer from deferred taxes | 780 | €2,621 | €2,621 | = | 0.0% |
| Income taxes | 67/77 | -€8,547 | €1,361 | +€9,908 | |
| Profit (loss) for the period | 9904 | €8,118 | -€1,860 | -€9,978 | |
| Transfer from tax-exempt reserves | 789 | €6,240 | €6,240 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €14,358 | €4,380 | -€9,978 | -69.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.