CHICKEN MC: 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.
CHICKEN MC
Largest movements
- Receivables within one year +€7,692
up €7,692 (+222%), from €3,467 to €11,160
of which Trade receivables: +€7,279
- Tangible fixed assets -€2,174
down €2,174 (-37.8%), from €5,748 to €3,573
of which Plant, machinery and equipment: -€1,549
- Cash +€1,323
up €1,323 (+117%), from €1,131 to €2,454
mainly Trade debts (+€12,169) and Other debts (+€4,053)
- Trade debts +€12,169
up €12,169 (+81.4%), from €14,952 to €27,121
- Profit (loss) carried forward -€5,913
down €5,913 (-12.7%), from -€46,726 to -€52,639
- Other debts +€4,053
up €4,053 (+21.2%), from €19,153 to €23,206
- Tax, wage and social debts -€3,468
down €3,468 (-41.0%), from €8,468 to €5,000
- Gross operating margin -€43,678
down €43,678, from €39,561 to -€4,117
- Staff costs -€29,104
down €29,104, from €28,221 to -€883
- Other operating charges -€2,180
down €2,180 (-85.0%), from €2,564 to €384
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 | €14,447 | €21,288 | +€6,841 | +47.4% |
| Fixed assets | 21/28 | €5,748 | €3,573 | -€2,174 | -37.8% |
| Tangible fixed assets | 22/27 | €5,748 | €3,573 | -€2,174 | -37.8% |
| Plant, machinery and equipment | 23 | €4,224 | €2,674 | -€1,549 | -36.7% |
| Furniture and vehicles | 24 | €1,524 | €899 | -€625 | -41.0% |
| Current assets | 29/58 | €8,699 | €17,715 | +€9,015 | +104% |
| Stocks and contracts in progress | 3 | €4,101 | €4,101 | = | 0.0% |
| Stocks | 30/36 | €4,101 | €4,101 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €3,467 | €11,160 | +€7,692 | +222% |
| Trade receivables | 40 | €390 | €7,669 | +€7,279 | +1,866% |
| Other amounts receivable | 41 | €3,077 | €3,491 | +€414 | +13.4% |
| Cash at bank and in hand | 54/58 | €1,131 | €2,454 | +€1,323 | +117% |
| Total equity and liabilities | 10/49 | €14,447 | €21,288 | +€6,841 | +47.4% |
| Equity | 10/15 | -€28,126 | -€34,039 | -€5,913 | -21.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€46,726 | -€52,639 | -€5,913 | -12.7% |
| Amounts payable | 17/49 | €42,573 | €55,327 | +€12,754 | +30.0% |
| Amounts payable within one year | 42/48 | €42,573 | €55,327 | +€12,754 | +30.0% |
| Trade debts | 44 | €14,952 | €27,121 | +€12,169 | +81.4% |
| Suppliers | 440/4 | €14,952 | €27,121 | +€12,169 | +81.4% |
| Taxes, remuneration and social security | 45 | €8,468 | €5,000 | -€3,468 | -41.0% |
| Remuneration and social security | 454/9 | €8,468 | €5,000 | -€3,468 | -41.0% |
| Other amounts payable | 47/48 | €19,153 | €23,206 | +€4,053 | +21.2% |
| Non-recurring operating income | 76A | €20,000 | €30 | -€19,970 | -99.9% |
| Remuneration, social security and pensions | 62 | €28,221 | -€883 | -€29,104 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,174 | €2,174 | = | 0.0% |
| Other operating charges | 640/8 | €2,564 | €384 | -€2,180 | -85.0% |
| Gross operating margin | 9900 | €39,561 | -€4,117 | -€43,678 | |
| Operating profit (loss) | 9901 | €6,602 | -€5,793 | -€12,395 | |
| Financial charges | 65/66B | €282 | €120 | -€162 | -57.4% |
| Recurring financial charges | 65 | €159 | €120 | -€39 | -24.5% |
| Non-recurring financial charges | 66B | €123 | - | -€123 | |
| Profit (loss) for the period before taxes | 9903 | €6,320 | -€5,913 | -€12,233 | |
| Profit (loss) for the period | 9904 | €6,320 | -€5,913 | -€12,233 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,320 | -€5,913 | -€12,233 |
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 13 October 2026 via checked.be.