ATOUTS SOINS: 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.
ATOUTS SOINS
Largest movements
- Receivables within one year -€23,331
down €23,331 (-23.2%), from €100,381 to €77,050
- Tangible fixed assets -€10,188
down €10,188 (-7.1%), from €143,467 to €133,279
of which Leasing and similar rights: -€11,099
- Deferred charges and accrued income -€3,040
no longer reported in 2023 (was €3,040)
- Profit (loss) carried forward -€33,201
down €33,201 (-160.9%), from -€20,628 to -€53,829
- Debts after one year -€8,040
down €8,040 (-4.3%), from €185,468 to €177,429
- Other debts +€7,671
new in 2023: €7,671
- Tax, wage and social debts -€2,602
down €2,602 (-82.8%), from €3,142 to €541
- Gross operating margin -€57,125
down €57,125 (-89.8%), from €63,598 to €6,473
- Financial charges -€11,051
down €11,051 (-47.1%), from €23,466 to €12,415
of which Financial charges: -€14,051
- Other operating charges -€3,445
down €3,445 (-48.4%), from €7,112 to €3,667
- Financial income -€2,928
no longer reported in 2023 (was €2,928)
- Depreciation -€1,899
down €1,899 (-7.8%), from €24,411 to €22,511
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €248,839 | €211,495 | -€37,343 | -15.0% |
| Fixed assets | 21/28 | €144,630 | €134,442 | -€10,188 | -7.0% |
| Tangible fixed assets | 22/27 | €143,467 | €133,279 | -€10,188 | -7.1% |
| Furniture and vehicles | 24 | €5,658 | €6,570 | +€912 | +16.1% |
| Leasing and similar rights | 25 | €137,808 | €126,709 | -€11,099 | -8.1% |
| Financial fixed assets | 28 | €1,163 | €1,163 | = | 0.0% |
| Current assets | 29/58 | €104,209 | €77,053 | -€27,156 | -26.1% |
| Amounts receivable within one year | 40/41 | €100,381 | €77,050 | -€23,331 | -23.2% |
| Other amounts receivable | 41 | €100,381 | €77,050 | -€23,331 | -23.2% |
| Cash at bank and in hand | 54/58 | €788 | €4 | -€784 | -99.6% |
| Deferred charges and accrued income | 490/1 | €3,040 | - | -€3,040 | |
| Total equity and liabilities | 10/49 | €248,839 | €211,495 | -€37,343 | -15.0% |
| Equity | 10/15 | €50,485 | €17,284 | -€33,201 | -65.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €64,914 | €64,914 | = | 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% |
| Distributable reserves | 133 | €63,054 | €63,054 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,628 | -€53,829 | -€33,201 | -160.9% |
| Amounts payable | 17/49 | €198,354 | €194,211 | -€4,142 | -2.1% |
| Amounts payable after more than one year | 17 | €185,468 | €177,429 | -€8,040 | -4.3% |
| Financial debts | 170/4 | €185,468 | €177,429 | -€8,040 | -4.3% |
| Amounts payable within one year | 42/48 | €12,885 | €16,782 | +€3,897 | +30.2% |
| Current portion of amounts payable after more than one year | 42 | €7,413 | €8,040 | +€626 | +8.4% |
| Trade debts | 44 | €2,330 | €531 | -€1,798 | -77.2% |
| Suppliers | 440/4 | €2,330 | €531 | -€1,798 | -77.2% |
| Taxes, remuneration and social security | 45 | €3,142 | €541 | -€2,602 | -82.8% |
| Taxes | 450/3 | €3,142 | €541 | -€2,602 | -82.8% |
| Other amounts payable | 47/48 | - | €7,671 | +€7,671 | |
| Non-recurring operating income | 76A | €59,769 | - | -€59,769 | |
| Remuneration, social security and pensions | 62 | €776 | €717 | -€59 | -7.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,411 | €22,511 | -€1,899 | -7.8% |
| Other operating charges | 640/8 | €7,112 | €3,667 | -€3,445 | -48.4% |
| Gross operating margin | 9900 | €63,598 | €6,473 | -€57,125 | -89.8% |
| Operating profit (loss) | 9901 | €31,299 | -€20,423 | -€51,722 | |
| Financial income | 75/76B | €2,928 | - | -€2,928 | |
| Recurring financial income | 75 | €2,928 | - | -€2,928 | |
| Financial charges | 65/66B | €23,466 | €12,415 | -€11,051 | -47.1% |
| Recurring financial charges | 65 | €23,466 | €9,415 | -€14,051 | -59.9% |
| Non-recurring financial charges | 66B | - | €3,000 | +€3,000 | |
| Profit (loss) for the period before taxes | 9903 | €10,762 | -€32,838 | -€43,600 | |
| Income taxes | 67/77 | €787 | €363 | -€424 | -53.9% |
| Profit (loss) for the period | 9904 | €9,974 | -€33,201 | -€43,175 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,974 | -€33,201 | -€43,175 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.