CHEZ VICTOR: 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.
CHEZ VICTOR
Largest movements
- Cash -€41,158
down €41,158 (-65.3%), from €63,061 to €21,903
mainly Net result for the year (-€49,827) and Stocks and contracts (-€9,844)
- Stocks and contracts +€9,844
up €9,844 (+94.7%), from €10,394 to €20,238
- Receivables within one year -€1,378
down €1,378 (-4.2%), from €32,525 to €31,147
- Deferred charges and accrued income -€1,348
no longer reported in 2022 (was €1,348)
- Profit (loss) carried forward -€41,971
new in 2022: -€41,971
- Trade debts +€9,460
up €9,460 (+15.2%), from €62,344 to €71,804
- Reserves -€7,848
no longer reported in 2022 (was €7,848)
- Tax, wage and social debts +€4,811
up €4,811 (+15.2%), from €31,568 to €36,379
of which Taxes: +€8,349
- Accrued charges and deferred income +€2,094
new in 2022: €2,094
- Staff costs +€90,395
up €90,395 (+74.6%), from €121,106 to €211,501
- Gross operating margin -€23,157
down €23,157 (-11.7%), from €198,491 to €175,334
- Financial charges +€2,307
up €2,307 (+38.3%), from €6,024 to €8,331
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 | €111,199 | €77,220 | -€33,979 | -30.6% |
| Formation expenses | 20 | €255 | €34 | -€221 | -86.5% |
| Fixed assets | 21/28 | €3,615 | €3,897 | +€281 | +7.8% |
| Tangible fixed assets | 22/27 | €3,615 | €3,897 | +€281 | +7.8% |
| Plant, machinery and equipment | 23 | €3,358 | €3,862 | +€504 | +15.0% |
| Furniture and vehicles | 24 | €258 | €35 | -€223 | -86.5% |
| Current assets | 29/58 | €107,328 | €73,289 | -€34,039 | -31.7% |
| Stocks and contracts in progress | 3 | €10,394 | €20,238 | +€9,844 | +94.7% |
| Stocks | 30/36 | €10,394 | €20,238 | +€9,844 | +94.7% |
| Amounts receivable within one year | 40/41 | €32,525 | €31,147 | -€1,378 | -4.2% |
| Other amounts receivable | 41 | €32,525 | €31,147 | -€1,378 | -4.2% |
| Cash at bank and in hand | 54/58 | €63,061 | €21,903 | -€41,158 | -65.3% |
| Deferred charges and accrued income | 490/1 | €1,348 | - | -€1,348 | |
| Total equity and liabilities | 10/49 | €111,199 | €77,220 | -€33,979 | -30.6% |
| Equity | 10/15 | €14,048 | -€35,771 | -€49,819 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €7,848 | - | -€7,848 | |
| Distributable reserves | 133 | €7,848 | - | -€7,848 | |
| Profit (loss) carried forward | 14 | - | -€41,971 | -€41,971 | |
| Amounts payable | 17/49 | €97,151 | €112,991 | +€15,840 | +16.3% |
| Amounts payable within one year | 42/48 | €97,151 | €110,898 | +€13,746 | +14.1% |
| Current portion of amounts payable after more than one year | 42 | €526 | - | -€526 | |
| Trade debts | 44 | €62,344 | €71,804 | +€9,460 | +15.2% |
| Suppliers | 440/4 | €62,344 | €71,804 | +€9,460 | +15.2% |
| Taxes, remuneration and social security | 45 | €31,568 | €36,379 | +€4,811 | +15.2% |
| Taxes | 450/3 | €2,523 | €10,872 | +€8,349 | +331% |
| Remuneration and social security | 454/9 | €29,045 | €25,507 | -€3,538 | -12.2% |
| Other amounts payable | 47/48 | €2,715 | €2,715 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €2,094 | +€2,094 | |
| Remuneration, social security and pensions | 62 | €121,106 | €211,501 | +€90,395 | +74.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,348 | €3,901 | +€554 | +16.5% |
| Other operating charges | 640/8 | €819 | €2,540 | +€1,721 | +210% |
| Gross operating margin | 9900 | €198,491 | €175,334 | -€23,157 | -11.7% |
| Operating profit (loss) | 9901 | €73,218 | -€42,608 | -€115,826 | |
| Financial income | 75/76B | €1,912 | €1,258 | -€655 | -34.2% |
| Recurring financial income | 75 | €1,912 | €1,258 | -€655 | -34.2% |
| Financial charges | 65/66B | €6,024 | €8,331 | +€2,307 | +38.3% |
| Recurring financial charges | 65 | €6,024 | €8,331 | +€2,307 | +38.3% |
| Profit (loss) for the period before taxes | 9903 | €69,106 | -€49,681 | -€118,787 | |
| Income taxes | 67/77 | €134 | €146 | +€12 | +9.0% |
| Profit (loss) for the period | 9904 | €68,972 | -€49,827 | -€118,799 | |
| Profit (loss) for the period to be appropriated | 9905 | €68,972 | -€49,827 | -€118,799 |
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 14 October 2026 via checked.be.