Brussels Herrmann-Debroux Centre: 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.
Brussels Herrmann-Debroux Centre
Largest movements
- Receivables within one year +€2.1m
up €2.1m (+493%), from €422,528 to €2.5m
- Deferred charges and accrued income -€416,327
down €416,327 (-89.3%), from €466,327 to €50,000
- Tax, wage and social debts +€2.2m
up €2.2m (+9,660%), from €22,524 to €2.2m
- Accrued charges and deferred income -€1.3m
down €1.3m (-99.2%), from €1.3m to €9,724
- Other debts +€976,449
up €976,449 (+49.5%), from €2.0m to €2.9m
- Profit (loss) carried forward -€162,756
down €162,756 (-6.3%), from -€2.6m to -€2.7m
- Trade debts -€62,419
down €62,419 (-34.5%), from €180,949 to €118,530
- Gross operating margin +€1.1m
up €1.1m, from -€639,344 to €501,211
- Purchases and services -€678,285
down €678,285 (-41.6%), from €1.6m to €950,522
- Other operating charges +€663,643
up €663,643 (+311,526%), from €213 to €663,856
- Turnover +€462,270
up €462,270 (+46.7%), from €989,463 to €1.5m
- Financial charges -€124,588
down €124,588 (-99.9%), from €124,699 to €111
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
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 | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €888,855 | €2,553,953 | +€1.7m | +187% |
| Current assets | 29/58 | €888,855 | €2,553,953 | +€1.7m | +187% |
| Amounts receivable within one year | 40/41 | €422,528 | €2,503,953 | +€2.1m | +493% |
| Other amounts receivable | 41 | €422,528 | €2,503,953 | +€2.1m | +493% |
| Deferred charges and accrued income | 490/1 | €466,327 | €50,000 | -€416,327 | -89.3% |
| Total equity and liabilities | 10/49 | €888,855 | €2,553,953 | +€1.7m | +187% |
| Equity | 10/15 | -€2,557,764 | -€2,720,520 | -€162,756 | -6.4% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,576,314 | -€2,739,070 | -€162,756 | -6.3% |
| Amounts payable | 17/49 | €3,446,620 | €5,274,473 | +€1.8m | +53.0% |
| Amounts payable within one year | 42/48 | €2,174,797 | €5,264,750 | +€3.1m | +142% |
| Trade debts | 44 | €180,949 | €118,530 | -€62,419 | -34.5% |
| Suppliers | 440/4 | €180,949 | €118,530 | -€62,419 | -34.5% |
| Taxes, remuneration and social security | 45 | €22,524 | €2,198,447 | +€2.2m | +9,660% |
| Taxes | 450/3 | €22,524 | €2,198,447 | +€2.2m | +9,660% |
| Other amounts payable | 47/48 | €1,971,324 | €2,947,772 | +€976,449 | +49.5% |
| Accrued charges and deferred income | 492/3 | €1,271,822 | €9,724 | -€1.3m | -99.2% |
| Turnover | 70 | €989,463 | €1,451,733 | +€462,270 | +46.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,628,807 | €950,522 | -€678,285 | -41.6% |
| Other operating charges | 640/8 | €213 | €663,856 | +€663,643 | +311,526% |
| Gross operating margin | 9900 | -€639,344 | €501,211 | +€1.1m | |
| Operating profit (loss) | 9901 | -€639,557 | -€162,645 | +€476,912 | +74.6% |
| Financial charges | 65/66B | €124,699 | €111 | -€124,588 | -99.9% |
| Recurring financial charges | 65 | €124,699 | €111 | -€124,588 | -99.9% |
| Profit (loss) for the period before taxes | 9903 | -€764,256 | -€162,756 | +€601,500 | +78.7% |
| Profit (loss) for the period | 9904 | -€764,256 | -€162,756 | +€601,500 | +78.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€764,256 | -€162,756 | +€601,500 | +78.7% |
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 21 October 2026 via checked.be.