CASSE - NOISETTES: 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.
CASSE - NOISETTES
Largest movements
- Receivables within one year -€206,176
down €206,176 (-69.9%), from €294,947 to €88,771
of which Other amounts receivable: -€206,176
- Cash -€18,407
no longer reported in 2023 (was €18,407)
mainly Contributions, distributions and other (-€212,521) and Provisions (-€104,824)
- Reserves -€314,472
down €314,472 (-98.1%), from €320,622 to €6,150
of which Tax-exempt reserves: -€314,472
- Profit (loss) carried forward +€190,043
up €190,043, from -€190,043 to €0
- Provisions -€104,824
down €104,824 (-100%), from €104,824 to €0
- Tax, wage and social debts +€8,056
new in 2023: €8,056
- Trade debts -€3,792
down €3,792 (-22.6%), from €16,771 to €12,979
- Financial charges -€11,926
down €11,926 (-98.8%), from €12,067 to €141
- Taxes +€8,056
new in 2023: €8,056
- Other operating charges +€872
up €872 (+13.0%), from €6,705 to €7,577
- Gross operating margin +€109
up €109 (+10.2%), from -€1,067 to -€959
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 | €313,674 | €89,090 | -€224,584 | -71.6% |
| Fixed assets | 21/28 | €320 | €320 | = | 0.0% |
| Financial fixed assets | 28 | €320 | €320 | = | 0.0% |
| Current assets | 29/58 | €313,354 | €88,771 | -€224,584 | -71.7% |
| Amounts receivable within one year | 40/41 | €294,947 | €88,771 | -€206,176 | -69.9% |
| Trade receivables | 40 | €6,483 | €6,483 | = | 0.0% |
| Other amounts receivable | 41 | €288,464 | €82,287 | -€206,176 | -71.5% |
| Cash at bank and in hand | 54/58 | €18,407 | - | -€18,407 | |
| Total equity and liabilities | 10/49 | €313,674 | €89,090 | -€224,584 | -71.6% |
| Equity | 10/15 | €192,079 | €67,650 | -€124,429 | -64.8% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €320,622 | €6,150 | -€314,472 | -98.1% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,150 | €6,150 | = | 0.0% |
| Tax-exempt reserves | 132 | €314,472 | €0 | -€314,472 | -100% |
| Profit (loss) carried forward | 14 | -€190,043 | €0 | +€190,043 | |
| Provisions and deferred taxes | 16 | €104,824 | €0 | -€104,824 | -100% |
| Deferred taxes | 168 | €104,824 | €0 | -€104,824 | -100% |
| Amounts payable | 17/49 | €16,771 | €21,440 | +€4,670 | +27.8% |
| Amounts payable within one year | 42/48 | €16,771 | €21,440 | +€4,670 | +27.8% |
| Financial debts | 43 | - | €405 | +€405 | |
| Other loans | 439 | - | €405 | +€405 | |
| Trade debts | 44 | €16,771 | €12,979 | -€3,792 | -22.6% |
| Suppliers | 440/4 | €16,771 | €12,979 | -€3,792 | -22.6% |
| Taxes, remuneration and social security | 45 | - | €8,056 | +€8,056 | |
| Taxes | 450/3 | - | €8,056 | +€8,056 | |
| Other operating charges | 640/8 | €6,705 | €7,577 | +€872 | +13.0% |
| Gross operating margin | 9900 | -€1,067 | -€959 | +€109 | +10.2% |
| Operating profit (loss) | 9901 | -€7,772 | -€8,535 | -€763 | -9.8% |
| Financial charges | 65/66B | €12,067 | €141 | -€11,926 | -98.8% |
| Recurring financial charges | 65 | €12,067 | €141 | -€11,926 | -98.8% |
| Profit (loss) for the period before taxes | 9903 | -€19,839 | -€8,676 | +€11,163 | +56.3% |
| Transfer from deferred taxes | 780 | - | €104,824 | +€104,824 | |
| Income taxes | 67/77 | - | €8,056 | +€8,056 | |
| Profit (loss) for the period | 9904 | -€19,839 | €88,092 | +€107,931 | |
| Transfer from tax-exempt reserves | 789 | - | €314,472 | +€314,472 | |
| Profit (loss) for the period to be appropriated | 9905 | -€19,839 | €402,564 | +€422,403 |
Source: filed annual accounts (NBB), financial years ended 28 February 2022 and 28 February 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.