BRUSSEL SHOP: 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.
BRUSSEL SHOP
Largest movements
- Receivables within one year +€343,016
up €343,016 (+196,009%), from €175 to €343,191
of which Trade receivables: +€215,801
- Financial fixed assets +€18,300
up €18,300 (+25.4%), from €72,000 to €90,300
- Intangible fixed assets -€14,075
no longer reported in 2022 (was €14,075)
- Cash +€12,682
up €12,682 (+65.7%), from €19,308 to €31,989
mainly Trade debts (+€253,274) and Net result for the year (+€100,450)
- Deferred charges and accrued income -€7,338
no longer reported in 2022 (was €7,338)
- Trade debts +€253,274
up €253,274 (+3,010%), from €8,415 to €261,690
- Profit (loss) carried forward +€100,450
up €100,450 (+446%), from €22,536 to €122,986
- Turnover -€268,592
no longer reported in 2022 (was €268,592)
- Purchases and services -€239,315
no longer reported in 2022 (was €239,315)
- Gross operating margin +€125,371
up €125,371 (+428%), from €29,278 to €154,649
- Taxes +€28,221
up €28,221 (+564%), from €5,000 to €33,221
- Other operating charges +€13,955
up €13,955 (+3,286%), from €425 to €14,380
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 | €114,408 | €471,648 | +€357,239 | +312% |
| Fixed assets | 21/28 | €86,929 | €94,817 | +€7,888 | +9.1% |
| Intangible fixed assets | 21 | €14,075 | - | -€14,075 | |
| Tangible fixed assets | 22/27 | €855 | €4,517 | +€3,663 | +429% |
| Other tangible fixed assets | 26 | €855 | €4,517 | +€3,663 | +429% |
| Financial fixed assets | 28 | €72,000 | €90,300 | +€18,300 | +25.4% |
| Current assets | 29/58 | €27,479 | €376,831 | +€349,351 | +1,271% |
| Stocks and contracts in progress | 3 | €658 | €1,650 | +€992 | +151% |
| Stocks | 30/36 | €658 | €1,650 | +€992 | +151% |
| Amounts receivable within one year | 40/41 | €175 | €343,191 | +€343,016 | +196,009% |
| Trade receivables | 40 | €175 | €215,976 | +€215,801 | +123,315% |
| Other amounts receivable | 41 | - | €127,215 | +€127,215 | |
| Cash at bank and in hand | 54/58 | €19,308 | €31,989 | +€12,682 | +65.7% |
| Deferred charges and accrued income | 490/1 | €7,338 | - | -€7,338 | |
| Total equity and liabilities | 10/49 | €114,408 | €471,648 | +€357,239 | +312% |
| Equity | 10/15 | €69,536 | €169,986 | +€100,450 | +144% |
| Contributions | 10/11 | €43,000 | €43,000 | = | 0.0% |
| Reserves | 13 | €4,000 | €4,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,000 | €4,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,536 | €122,986 | +€100,450 | +446% |
| Amounts payable | 17/49 | €44,873 | €301,662 | +€256,789 | +572% |
| Amounts payable within one year | 42/48 | €44,873 | €301,662 | +€256,789 | +572% |
| Trade debts | 44 | €8,415 | €261,690 | +€253,274 | +3,010% |
| Suppliers | 440/4 | €8,415 | €261,690 | +€253,274 | +3,010% |
| Taxes, remuneration and social security | 45 | €36,457 | €36,727 | +€269 | +0.7% |
| Taxes | 450/3 | €36,457 | €36,727 | +€269 | +0.7% |
| Other amounts payable | 47/48 | - | €3,246 | +€3,246 | |
| Turnover | 70 | €268,592 | - | -€268,592 | |
| Goods, raw materials, services and sundry goods | 60/61 | €239,315 | - | -€239,315 | |
| Remuneration, social security and pensions | 62 | - | €583 | +€583 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,559 | €337 | -€2,222 | -86.8% |
| Other operating charges | 640/8 | €425 | €14,380 | +€13,955 | +3,286% |
| Non-recurring operating charges | 66A | - | €1,800 | +€1,800 | |
| Gross operating margin | 9900 | €29,278 | €154,649 | +€125,371 | +428% |
| Operating profit (loss) | 9901 | €26,294 | €137,549 | +€111,255 | +423% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €2,144 | €3,878 | +€1,734 | +80.9% |
| Recurring financial charges | 65 | €2,144 | €3,878 | +€1,734 | +80.9% |
| Profit (loss) for the period before taxes | 9903 | €24,151 | €133,671 | +€109,520 | +453% |
| Income taxes | 67/77 | €5,000 | €33,221 | +€28,221 | +564% |
| Profit (loss) for the period | 9904 | €19,151 | €100,450 | +€81,299 | +425% |
| Profit (loss) for the period to be appropriated | 9905 | €19,151 | €100,450 | +€81,299 | +425% |
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 28 October 2026 via checked.be.