BECHET - BARTHOLEMY: 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.
BECHET - BARTHOLEMY
Largest movements
- Stocks and contracts +€21,656
new in 2022: €21,656
- Tangible fixed assets +€8,747
new in 2022: €8,747
- Cash -€6,876
down €6,876 (-55.1%), from €12,473 to €5,597
mainly Net result for the year (-€40,881) and Stocks and contracts (-€21,656)
- Receivables within one year +€876
up €876 (+15.6%), from €5,634 to €6,510
of which Other amounts receivable: +€736
- Other debts +€75,639
up €75,639 (+915%), from €8,264 to €83,902
- Profit (loss) carried forward -€40,881
down €40,881 (-137%), from -€29,846 to -€70,727
- Trade debts -€10,048
down €10,048 (-54.0%), from €18,618 to €8,570
- Gross operating margin -€40,917
down €40,917, from €4,194 to -€36,723
- Other operating charges +€2,107
new in 2022: €2,107
- Depreciation +€1,782
new in 2022: €1,782
- Financial charges -€896
down €896 (-75.5%), from €1,187 to €291
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.
Derived cash bridge
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 | €18,107 | €42,510 | +€24,403 | +135% |
| Fixed assets | 21/28 | - | €8,747 | +€8,747 | |
| Tangible fixed assets | 22/27 | - | €8,747 | +€8,747 | |
| Furniture and vehicles | 24 | - | €8,747 | +€8,747 | |
| Current assets | 29/58 | €18,107 | €33,763 | +€15,656 | +86.5% |
| Stocks and contracts in progress | 3 | - | €21,656 | +€21,656 | |
| Stocks | 30/36 | - | €21,656 | +€21,656 | |
| Amounts receivable within one year | 40/41 | €5,634 | €6,510 | +€876 | +15.6% |
| Trade receivables | 40 | - | €140 | +€140 | |
| Other amounts receivable | 41 | €5,634 | €6,370 | +€736 | +13.1% |
| Cash at bank and in hand | 54/58 | €12,473 | €5,597 | -€6,876 | -55.1% |
| Total equity and liabilities | 10/49 | €18,107 | €42,510 | +€24,403 | +135% |
| Equity | 10/15 | -€9,386 | -€50,267 | -€40,881 | -436% |
| 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 | -€29,846 | -€70,727 | -€40,881 | -137% |
| Amounts payable | 17/49 | €27,493 | €92,777 | +€65,284 | +237% |
| Amounts payable within one year | 42/48 | €27,493 | €92,777 | +€65,284 | +237% |
| Trade debts | 44 | €18,618 | €8,570 | -€10,048 | -54.0% |
| Suppliers | 440/4 | €18,618 | €8,570 | -€10,048 | -54.0% |
| Taxes, remuneration and social security | 45 | €611 | €304 | -€307 | -50.2% |
| Taxes | 450/3 | €611 | €304 | -€307 | -50.2% |
| Other amounts payable | 47/48 | €8,264 | €83,902 | +€75,639 | +915% |
| Non-recurring operating income | 76A | €32,250 | €41,084 | +€8,834 | +27.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,782 | +€1,782 | |
| Other operating charges | 640/8 | - | €2,107 | +€2,107 | |
| Non-recurring operating charges | 66A | €693 | - | -€693 | |
| Gross operating margin | 9900 | €4,194 | -€36,723 | -€40,917 | |
| Operating profit (loss) | 9901 | €3,501 | -€40,612 | -€44,113 | |
| Financial income | 75/76B | - | €22 | +€22 | |
| Recurring financial income | 75 | - | €22 | +€22 | |
| Financial charges | 65/66B | €1,187 | €291 | -€896 | -75.5% |
| Recurring financial charges | 65 | €1,187 | €291 | -€896 | -75.5% |
| Profit (loss) for the period before taxes | 9903 | €2,314 | -€40,881 | -€43,195 | |
| Income taxes | 67/77 | €304 | - | -€304 | |
| Profit (loss) for the period | 9904 | €2,010 | -€40,881 | -€42,891 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,010 | -€40,881 | -€42,891 |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.