BERIOT CLEANING: 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.
BERIOT CLEANING
Largest movements
- Cash -€2,185
no longer reported in 2023 (was €2,185)
mainly Other debts (-€9,290) and Net result for the year (-€8,439)
- Tangible fixed assets -€1,753
down €1,753 (-43.1%), from €4,067 to €2,314
- Receivables within one year +€848
up €848 (+5.7%), from €14,874 to €15,722
of which Trade receivables: +€603
- Deferred charges and accrued income -€727
down €727 (-39.0%), from €1,866 to €1,139
- Other debts -€9,290
down €9,290 (-11.9%), from €77,951 to €68,661
- Trade debts +€8,532
up €8,532 (+274%), from €3,116 to €11,648
- Profit (loss) carried forward -€8,439
down €8,439 (-8.5%), from -€99,369 to -€107,807
- Short-term financial debts +€8,401
new in 2023: €8,401
- Debts after one year -€2,173
down €2,173 (-11.1%), from €19,562 to €17,389
- Depreciation -€17,053
down €17,053 (-90.7%), from €18,806 to €1,753
- Gross operating margin -€13,300
down €13,300, from €11,971 to -€1,330
- Other operating charges -€8,488
down €8,488 (-86.1%), from €9,858 to €1,370
- Staff costs -€1,896
down €1,896 (-74.8%), from €2,534 to €638
- Financial charges -€387
down €387 (-9.8%), from €3,945 to €3,557
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.
Derived cash bridge
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 | €23,017 | €19,201 | -€3,817 | -16.6% |
| Fixed assets | 21/28 | €4,092 | €2,339 | -€1,753 | -42.8% |
| Tangible fixed assets | 22/27 | €4,067 | €2,314 | -€1,753 | -43.1% |
| Plant, machinery and equipment | 23 | €4,067 | €2,314 | -€1,753 | -43.1% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €18,925 | €16,861 | -€2,064 | -10.9% |
| Amounts receivable within one year | 40/41 | €14,874 | €15,722 | +€848 | +5.7% |
| Trade receivables | 40 | €14,874 | €15,477 | +€603 | +4.1% |
| Other amounts receivable | 41 | - | €245 | +€245 | |
| Cash at bank and in hand | 54/58 | €2,185 | - | -€2,185 | |
| Deferred charges and accrued income | 490/1 | €1,866 | €1,139 | -€727 | -39.0% |
| Total equity and liabilities | 10/49 | €23,017 | €19,201 | -€3,817 | -16.6% |
| Equity | 10/15 | -€80,769 | -€89,207 | -€8,439 | -10.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€99,369 | -€107,807 | -€8,439 | -8.5% |
| Amounts payable | 17/49 | €103,786 | €108,408 | +€4,622 | +4.5% |
| Amounts payable after more than one year | 17 | €19,562 | €17,389 | -€2,173 | -11.1% |
| Financial debts | 170/4 | €19,562 | €17,389 | -€2,173 | -11.1% |
| Amounts payable within one year | 42/48 | €84,224 | €91,019 | +€6,795 | +8.1% |
| Current portion of amounts payable after more than one year | 42 | €2,173 | €2,173 | = | 0.0% |
| Financial debts | 43 | - | €8,401 | +€8,401 | |
| Credit institutions | 430/8 | - | €8,401 | +€8,401 | |
| Trade debts | 44 | €3,116 | €11,648 | +€8,532 | +274% |
| Suppliers | 440/4 | €3,116 | €11,648 | +€8,532 | +274% |
| Taxes, remuneration and social security | 45 | €985 | €137 | -€848 | -86.1% |
| Taxes | 450/3 | €985 | €137 | -€848 | -86.1% |
| Other amounts payable | 47/48 | €77,951 | €68,661 | -€9,290 | -11.9% |
| Remuneration, social security and pensions | 62 | €2,534 | €638 | -€1,896 | -74.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,806 | €1,753 | -€17,053 | -90.7% |
| Other operating charges | 640/8 | €9,858 | €1,370 | -€8,488 | -86.1% |
| Gross operating margin | 9900 | €11,971 | -€1,330 | -€13,300 | |
| Operating profit (loss) | 9901 | -€19,228 | -€5,091 | +€14,137 | +73.5% |
| Financial income | 75/76B | €139 | €210 | +€71 | +50.8% |
| Recurring financial income | 75 | €139 | €210 | +€71 | +50.8% |
| Financial charges | 65/66B | €3,945 | €3,557 | -€387 | -9.8% |
| Recurring financial charges | 65 | €3,945 | €3,557 | -€387 | -9.8% |
| Profit (loss) for the period before taxes | 9903 | -€23,033 | -€8,439 | +€14,595 | +63.4% |
| Profit (loss) for the period | 9904 | -€23,033 | -€8,439 | +€14,595 | +63.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,033 | -€8,439 | +€14,595 | +63.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.