CLAUDINE BODEUX: what changed
Two fiscal 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.
CLAUDINE BODEUX
Largest movements
- Receivables within one year -€152,132
down €152,132 (-94.7%), from €160,623 to €8,491
- Receivables after one year +€100,000
up €100,000 (+200.0%), from €50,000 to €150,000
- Cash +€63,516
up €63,516 (+52.2%), from €121,774 to €185,290
mainly Receivables within one year (+€152,132) and Depreciation (+€46,764)
- Tangible fixed assets -€30,245
down €30,245 (-59.3%), from €51,000 to €20,755
of which Land and buildings: -€38,776
- Tax, wage and social debts -€35,517
down €35,517 (-50.1%), from €70,951 to €35,434
of which Taxes: -€20,150
- Reserves +€35,000
up €35,000 (+35.1%), from €99,751 to €134,751
of which Distributable reserves: +€35,000
- Contributions -€15,300
no longer reported in 2023 (was €15,300)
- Trade debts -€6,209
down €6,209 (-100.0%), from €6,209 to €0
- Taxes +€7,923
up €7,923 (+55.0%), from €14,395 to €22,318
- Other operating charges +€5,722
up €5,722 (+316.3%), from €1,809 to €7,531
- Depreciation +€5,128
up €5,128 (+12.3%), from €41,636 to €46,764
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.
Cash bridge derived
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 | €541,708 | €523,139 | -€18,569 | -3.4% |
| Fixed assets | 21/28 | €64,603 | €34,358 | -€30,245 | -46.8% |
| Tangible fixed assets | 22/27 | €51,000 | €20,755 | -€30,245 | -59.3% |
| Land and buildings | 22 | €38,777 | €1 | -€38,776 | -100.0% |
| Plant, machinery and equipment | 23 | €11,122 | €13,115 | +€1,993 | +17.9% |
| Furniture and vehicles | 24 | €1,101 | €7,639 | +€6,538 | +593.8% |
| Financial fixed assets | 28 | €13,603 | €13,603 | = | 0.0% |
| Current assets | 29/58 | €477,105 | €488,781 | +€11,676 | +2.4% |
| Amounts receivable after more than one year | 29 | €50,000 | €150,000 | +€100,000 | +200.0% |
| Other amounts receivable | 291 | €50,000 | €150,000 | +€100,000 | +200.0% |
| Amounts receivable within one year | 40/41 | €160,623 | €8,491 | -€152,132 | -94.7% |
| Other amounts receivable | 41 | €160,623 | €8,491 | -€152,132 | -94.7% |
| Current investments | 50/53 | €144,708 | €145,000 | +€292 | +0.2% |
| Cash at bank and in hand | 54/58 | €121,774 | €185,290 | +€63,516 | +52.2% |
| Total equity and liabilities | 10/49 | €541,708 | €523,139 | -€18,569 | -3.4% |
| Equity | 10/15 | €459,451 | €482,608 | +€23,157 | +5.0% |
| Contributions | 10/11 | €15,300 | - | -€15,300 | |
| Capital | 10 | €15,300 | - | -€15,300 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €3,300 | - | -€3,300 | |
| Reserves | 13 | €99,751 | €134,751 | +€35,000 | +35.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Other | 1319 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | €97,891 | €132,891 | +€35,000 | +35.8% |
| Profit (loss) carried forward | 14 | €344,400 | €347,857 | +€3,457 | +1.0% |
| Amounts payable | 17/49 | €82,257 | €40,531 | -€41,726 | -50.7% |
| Amounts payable after more than one year | 17 | €0 | €0 | = | |
| Financial debts | 170/4 | €0 | €0 | = | |
| Amounts payable within one year | 42/48 | €77,160 | €35,434 | -€41,726 | -54.1% |
| Current portion of amounts payable after more than one year | 42 | €0 | €0 | = | |
| Trade debts | 44 | €6,209 | €0 | -€6,209 | -100.0% |
| Suppliers | 440/4 | €6,209 | €0 | -€6,209 | -100.0% |
| Taxes, remuneration and social security | 45 | €70,951 | €35,434 | -€35,517 | -50.1% |
| Taxes | 450/3 | €42,468 | €22,318 | -€20,150 | -47.4% |
| Remuneration and social security | 454/9 | €28,483 | €13,116 | -€15,367 | -54.0% |
| Accrued charges and deferred income | 492/3 | €5,097 | €5,097 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,636 | €46,764 | +€5,128 | +12.3% |
| Other operating charges | 640/8 | €1,809 | €7,531 | +€5,722 | +316.3% |
| Gross operating margin | 9900 | €104,003 | €104,532 | +€529 | +0.5% |
| Operating profit (loss) | 9901 | €60,558 | €50,237 | -€10,321 | -17.0% |
| Financial income | 75/76B | €11,292 | €10,583 | -€709 | -6.3% |
| Recurring financial income | 75 | €11,292 | €10,583 | -€709 | -6.3% |
| Financial charges | 65/66B | €297 | €45 | -€252 | -84.8% |
| Recurring financial charges | 65 | €297 | €45 | -€252 | -84.8% |
| Profit (loss) for the period before taxes | 9903 | €71,553 | €60,775 | -€10,778 | -15.1% |
| Income taxes | 67/77 | €14,395 | €22,318 | +€7,923 | +55.0% |
| Profit (loss) for the period | 9904 | €57,158 | €38,457 | -€18,701 | -32.7% |
| Profit (loss) for the period to be appropriated | 9905 | €57,158 | €38,457 | -€18,701 | -32.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 October 2022 and 31 October 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.