BOEKHANDEL CONSCIENCE: 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.
BOEKHANDEL CONSCIENCE
Largest movements
- Cash +€97,852
up €97,852 (+76.0%), from €128,731 to €226,583
mainly Trade debts (+€153,582) and Net result for the year (+€68,056)
- Receivables within one year +€94,203
up €94,203 (+54.4%), from €173,176 to €267,379
of which Trade receivables: +€54,548
- Stocks and contracts +€34,275
up €34,275 (+9.3%), from €369,365 to €403,641
- Trade debts +€153,582
up €153,582 (+31.5%), from €487,890 to €641,472
- Reserves +€68,056
up €68,056 (+3303.3%), from €2,060 to €70,116
of which Distributable reserves: +€68,056
- Gross operating margin +€37,212
up €37,212 (+43.8%), from €84,929 to €122,141
- Staff costs -€30,747
down €30,747 (-54.8%), from €56,119 to €25,372
- Taxes +€18,360
up €18,360 (+286.2%), from €6,414 to €24,774
- Financial charges +€2,035
up €2,035 (+52.4%), from €3,887 to €5,922
- Other operating charges -€1,414
down €1,414 (-92.2%), from €1,534 to €120
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.
Cash bridge derived
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 | €673,445 | €898,688 | +€225,244 | +33.4% |
| Fixed assets | 21/28 | €2,173 | €1,086 | -€1,086 | -50.0% |
| Intangible fixed assets | 21 | €678 | €339 | -€339 | -50.0% |
| Tangible fixed assets | 22/27 | €1,495 | €747 | -€747 | -50.0% |
| Plant, machinery and equipment | 23 | €598 | €299 | -€299 | -50.0% |
| Furniture and vehicles | 24 | €897 | €448 | -€448 | -50.0% |
| Current assets | 29/58 | €671,272 | €897,602 | +€226,330 | +33.7% |
| Stocks and contracts in progress | 3 | €369,365 | €403,641 | +€34,275 | +9.3% |
| Stocks | 30/36 | €369,365 | €403,641 | +€34,275 | +9.3% |
| Amounts receivable within one year | 40/41 | €173,176 | €267,379 | +€94,203 | +54.4% |
| Trade receivables | 40 | €172,877 | €227,426 | +€54,548 | +31.6% |
| Other amounts receivable | 41 | €299 | €39,953 | +€39,655 | +13281.5% |
| Cash at bank and in hand | 54/58 | €128,731 | €226,583 | +€97,852 | +76.0% |
| Total equity and liabilities | 10/49 | €673,445 | €898,688 | +€225,244 | +33.4% |
| Equity | 10/15 | €20,660 | €88,716 | +€68,056 | +329.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,060 | €70,116 | +€68,056 | +3303.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €200 | €68,256 | +€68,056 | +33992.1% |
| Amounts payable | 17/49 | €652,784 | €809,973 | +€157,188 | +24.1% |
| Amounts payable within one year | 42/48 | €642,061 | €799,249 | +€157,188 | +24.5% |
| Financial debts | 43 | €32,200 | €31,500 | -€700 | -2.2% |
| Credit institutions | 430/8 | €32,200 | €31,500 | -€700 | -2.2% |
| Trade debts | 44 | €487,890 | €641,472 | +€153,582 | +31.5% |
| Suppliers | 440/4 | €487,890 | €641,472 | +€153,582 | +31.5% |
| Taxes, remuneration and social security | 45 | €94,200 | €89,687 | -€4,513 | -4.8% |
| Taxes | 450/3 | €62,357 | €81,169 | +€18,813 | +30.2% |
| Remuneration and social security | 454/9 | €31,843 | €8,518 | -€23,326 | -73.3% |
| Other amounts payable | 47/48 | €27,771 | €36,590 | +€8,819 | +31.8% |
| Accrued charges and deferred income | 492/3 | €10,724 | €10,724 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €56,119 | €25,372 | -€30,747 | -54.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,177 | €1,086 | -€91 | -7.7% |
| Other operating charges | 640/8 | €1,534 | €120 | -€1,414 | -92.2% |
| Gross operating margin | 9900 | €84,929 | €122,141 | +€37,212 | +43.8% |
| Operating profit (loss) | 9901 | €26,099 | €95,563 | +€69,463 | +266.1% |
| Financial income | 75/76B | €1,821 | €3,189 | +€1,367 | +75.1% |
| Recurring financial income | 75 | €1,821 | €3,189 | +€1,367 | +75.1% |
| Financial charges | 65/66B | €3,887 | €5,922 | +€2,035 | +52.4% |
| Recurring financial charges | 65 | €3,887 | €5,922 | +€2,035 | +52.4% |
| Profit (loss) for the period before taxes | 9903 | €24,034 | €92,829 | +€68,795 | +286.2% |
| Income taxes | 67/77 | €6,414 | €24,774 | +€18,360 | +286.2% |
| Profit (loss) for the period | 9904 | €17,620 | €68,056 | +€50,436 | +286.2% |
| Profit (loss) for the period to be appropriated | 9905 | €17,620 | €68,056 | +€50,436 | +286.2% |
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 11 October 2026 via checked.be.