A & R DELICES: what changed
A & R DELICES
Largest movements
- Tangible fixed assets +€14,632
up €14,632 (+10,566%), from €138 to €14,770
- Cash +€12,732
up €12,732 (+295%), from €4,317 to €17,049
mainly Trade debts (+€20,959) and Other debts (+€15,706)
- Receivables within one year -€10,086
down €10,086 (-30.4%), from €33,147 to €23,061
of which Other amounts receivable: -€12,115
- Intangible fixed assets -€3,500
down €3,500 (-12.5%), from €28,000 to €24,500
- Profit (loss) carried forward -€22,462
down €22,462, from €9,062 to -€13,400
- Trade debts +€20,959
up €20,959 (+465%), from €4,508 to €25,467
- Other debts +€15,706
up €15,706 (+31.7%), from €49,562 to €65,267
- Gross operating margin -€12,563
down €12,563, from €8,617 to -€3,946
- Other operating charges +€8,746
up €8,746 (+157%), from €5,574 to €14,320
- Financial charges -€1,021
down €1,021 (-80.0%), from €1,276 to €255
- Depreciation +€303
up €303 (+8.3%), from €3,638 to €3,942
Change in the result, 2022 to 2023
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2022 and 2023 balance sheets and the 2023 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €65,603 | €79,380 | +€13,778 | +21.0% |
| Fixed assets | 21/28 | €28,138 | €39,270 | +€11,132 | +39.6% |
| Intangible fixed assets | 21 | €28,000 | €24,500 | -€3,500 | -12.5% |
| Tangible fixed assets | 22/27 | €138 | €14,770 | +€14,632 | +10,566% |
| Furniture and vehicles | 24 | €138 | €14,770 | +€14,632 | +10,566% |
| Current assets | 29/58 | €37,464 | €40,110 | +€2,646 | +7.1% |
| Amounts receivable within one year | 40/41 | €33,147 | €23,061 | -€10,086 | -30.4% |
| Trade receivables | 40 | €20,589 | €22,618 | +€2,029 | +9.9% |
| Other amounts receivable | 41 | €12,558 | €442 | -€12,115 | -96.5% |
| Cash at bank and in hand | 54/58 | €4,317 | €17,049 | +€12,732 | +295% |
| Total equity and liabilities | 10/49 | €65,603 | €79,380 | +€13,778 | +21.0% |
| Equity | 10/15 | €10,062 | -€12,400 | -€22,462 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,062 | -€13,400 | -€22,462 | |
| Amounts payable | 17/49 | €55,541 | €91,780 | +€36,239 | +65.2% |
| Amounts payable within one year | 42/48 | €55,541 | €91,780 | +€36,239 | +65.2% |
| Trade debts | 44 | €4,508 | €25,467 | +€20,959 | +465% |
| Suppliers | 440/4 | €4,508 | €25,467 | +€20,959 | +465% |
| Taxes, remuneration and social security | 45 | €1,470 | €1,046 | -€425 | -28.9% |
| Taxes | 450/3 | €1,470 | €1,046 | -€425 | -28.9% |
| Other amounts payable | 47/48 | €49,562 | €65,267 | +€15,706 | +31.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,638 | €3,942 | +€303 | +8.3% |
| Other operating charges | 640/8 | €5,574 | €14,320 | +€8,746 | +157% |
| Non-recurring operating charges | 66A | €1 | - | -€1 | |
| Gross operating margin | 9900 | €8,617 | -€3,946 | -€12,563 | |
| Operating profit (loss) | 9901 | -€597 | -€22,208 | -€21,611 | -3,621% |
| Financial income | 75/76B | €3 | €2 | -€1 | -41.0% |
| Recurring financial income | 75 | €3 | €2 | -€1 | -41.0% |
| Financial charges | 65/66B | €1,276 | €255 | -€1,021 | -80.0% |
| Recurring financial charges | 65 | €1,276 | €255 | -€1,021 | -80.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,870 | -€22,462 | -€20,592 | -1,101% |
| Profit (loss) for the period | 9904 | -€1,870 | -€22,462 | -€20,592 | -1,101% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,870 | -€22,462 | -€20,592 | -1,101% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.