BELOT - TOITURES: 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.
BELOT - TOITURES
Largest movements
- Stocks and contracts -€1,894
down €1,894 (-20.4%), from €9,296 to €7,402
- Receivables within one year -€1,470
down €1,470 (-4.5%), from €32,971 to €31,501
of which Trade receivables: -€15,556
- Tangible fixed assets -€1,056
down €1,056 (-5.6%), from €18,742 to €17,686
of which Furniture and vehicles: -€8,057
- Trade debts -€9,278
down €9,278 (-93.1%), from €9,965 to €687
- Debts after one year -€8,047
down €8,047 (-74.9%), from €10,747 to €2,700
- Profit (loss) carried forward +€7,657
up €7,657 (+39.4%), from -€19,456 to -€11,799
- Short-term financial debts +€5,171
up €5,171 (+320%), from €1,615 to €6,786
- Gross operating margin -€806
down €806 (-4.1%), from €19,433 to €18,627
- Depreciation +€285
up €285 (+3.1%), from €9,189 to €9,474
- Financial charges -€224
down €224 (-21.3%), from €1,049 to €825
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €61,009 | €56,589 | -€4,420 | -7.2% |
| Fixed assets | 21/28 | €18,742 | €17,686 | -€1,056 | -5.6% |
| Tangible fixed assets | 22/27 | €18,742 | €17,686 | -€1,056 | -5.6% |
| Plant, machinery and equipment | 23 | €2,524 | €9,526 | +€7,002 | +277% |
| Furniture and vehicles | 24 | €16,218 | €8,161 | -€8,057 | -49.7% |
| Current assets | 29/58 | €42,267 | €38,903 | -€3,364 | -8.0% |
| Stocks and contracts in progress | 3 | €9,296 | €7,402 | -€1,894 | -20.4% |
| Stocks | 30/36 | €9,296 | €7,402 | -€1,894 | -20.4% |
| Amounts receivable within one year | 40/41 | €32,971 | €31,501 | -€1,470 | -4.5% |
| Trade receivables | 40 | €28,204 | €12,648 | -€15,556 | -55.2% |
| Other amounts receivable | 41 | €4,767 | €18,852 | +€14,085 | +295% |
| Total equity and liabilities | 10/49 | €61,009 | €56,589 | -€4,420 | -7.2% |
| Equity | 10/15 | €28,883 | €36,540 | +€7,657 | +26.5% |
| Contributions | 10/11 | €48,339 | €48,339 | +€0 | 0.0% |
| Capital | 10 | €48,339 | €48,339 | +€0 | 0.0% |
| Issued capital | 100 | €48,339 | €48,339 | +€0 | 0.0% |
| Profit (loss) carried forward | 14 | -€19,456 | -€11,799 | +€7,657 | +39.4% |
| Amounts payable | 17/49 | €32,126 | €20,049 | -€12,077 | -37.6% |
| Amounts payable after more than one year | 17 | €10,747 | €2,700 | -€8,047 | -74.9% |
| Financial debts | 170/4 | €10,747 | €2,700 | -€8,047 | -74.9% |
| Amounts payable within one year | 42/48 | €21,379 | €17,349 | -€4,030 | -18.9% |
| Current portion of amounts payable after more than one year | 42 | €8,647 | €8,724 | +€77 | +0.9% |
| Financial debts | 43 | €1,615 | €6,786 | +€5,171 | +320% |
| Credit institutions | 430/8 | €1,615 | €6,786 | +€5,171 | +320% |
| Trade debts | 44 | €9,965 | €687 | -€9,278 | -93.1% |
| Suppliers | 440/4 | €9,965 | €687 | -€9,278 | -93.1% |
| Other amounts payable | 47/48 | €1,152 | €1,152 | +€0 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,189 | €9,474 | +€285 | +3.1% |
| Other operating charges | 640/8 | €664 | €672 | +€8 | +1.1% |
| Gross operating margin | 9900 | €19,433 | €18,627 | -€806 | -4.1% |
| Operating profit (loss) | 9901 | €9,580 | €8,482 | -€1,098 | -11.5% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €1,049 | €825 | -€224 | -21.3% |
| Recurring financial charges | 65 | €1,049 | €825 | -€224 | -21.3% |
| Profit (loss) for the period before taxes | 9903 | €8,531 | €7,658 | -€873 | -10.2% |
| Profit (loss) for the period | 9904 | €8,531 | €7,658 | -€873 | -10.2% |
| Profit (loss) for the period to be appropriated | 9905 | €8,531 | €7,658 | -€873 | -10.2% |
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 27 October 2026 via checked.be.