COMPAGNIA DEL PIACERE: 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.
COMPAGNIA DEL PIACERE
Largest movements
- Stocks and contracts +€6,427
up €6,427 (+24.6%), from €26,073 to €32,500
- Tangible fixed assets -€2,615
down €2,615 (-63.1%), from €4,144 to €1,529
of which Furniture and vehicles: -€2,210
- Cash +€1,953
up €1,953 (+84.1%), from €2,324 to €4,277
mainly Trade debts (+€5,584) and Investment in fixed assets (net) (+€2,210)
- Receivables within one year +€1,268
up €1,268 (+36.9%), from €3,440 to €4,708
of which Trade receivables: +€1,268
- Trade debts +€5,584
up €5,584 (+61.5%), from €9,083 to €14,667
- Other debts -€1,289
down €1,289 (-7.7%), from €16,665 to €15,376
- Profit (loss) carried forward +€1,279
up €1,279 (+15.2%), from -€8,392 to -€7,114
- Short-term financial debts +€883
new in 2023: €883
- Tax, wage and social debts +€577
up €577 (+22.0%), from €2,626 to €3,203
- Purchases and services +€10,460
up €10,460 (+16.9%), from €61,862 to €72,322
- Gross operating margin +€4,853
up €4,853, from -€1,930 to €2,923
- Depreciation -€1,366
down €1,366 (-77.1%), from €1,771 to €405
- Other operating charges +€632
up €632 (+367%), from €172 to €805
- Financial charges +€419
up €419 (+178%), from €235 to €654
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 | €35,982 | €43,015 | +€7,033 | +19.5% |
| Fixed assets | 21/28 | €4,144 | €1,529 | -€2,615 | -63.1% |
| Tangible fixed assets | 22/27 | €4,144 | €1,529 | -€2,615 | -63.1% |
| Plant, machinery and equipment | 23 | €1,934 | €1,529 | -€405 | -20.9% |
| Furniture and vehicles | 24 | €2,210 | - | -€2,210 | |
| Current assets | 29/58 | €31,838 | €41,486 | +€9,648 | +30.3% |
| Stocks and contracts in progress | 3 | €26,073 | €32,500 | +€6,427 | +24.6% |
| Stocks | 30/36 | €26,073 | €32,500 | +€6,427 | +24.6% |
| Amounts receivable within one year | 40/41 | €3,440 | €4,708 | +€1,268 | +36.9% |
| Trade receivables | 40 | €3,040 | €4,308 | +€1,268 | +41.7% |
| Other amounts receivable | 41 | €400 | €400 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €2,324 | €4,277 | +€1,953 | +84.1% |
| Total equity and liabilities | 10/49 | €35,982 | €43,015 | +€7,033 | +19.5% |
| Equity | 10/15 | €7,608 | €8,886 | +€1,279 | +16.8% |
| Contributions | 10/11 | €16,000 | €16,000 | = | 0.0% |
| Capital | 10 | €16,000 | €16,000 | = | 0.0% |
| Issued capital | 100 | €16,000 | €16,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,392 | -€7,114 | +€1,279 | +15.2% |
| Amounts payable | 17/49 | €28,374 | €34,128 | +€5,755 | +20.3% |
| Amounts payable within one year | 42/48 | €28,374 | €34,128 | +€5,755 | +20.3% |
| Financial debts | 43 | - | €883 | +€883 | |
| Credit institutions | 430/8 | - | €883 | +€883 | |
| Trade debts | 44 | €9,083 | €14,667 | +€5,584 | +61.5% |
| Suppliers | 440/4 | €9,083 | €14,667 | +€5,584 | +61.5% |
| Taxes, remuneration and social security | 45 | €2,626 | €3,203 | +€577 | +22.0% |
| Taxes | 450/3 | €2,626 | €3,203 | +€577 | +22.0% |
| Other amounts payable | 47/48 | €16,665 | €15,376 | -€1,289 | -7.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €61,862 | €72,322 | +€10,460 | +16.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,771 | €405 | -€1,366 | -77.1% |
| Other operating charges | 640/8 | €172 | €805 | +€632 | +367% |
| Non-recurring operating charges | 66A | - | €74 | +€74 | |
| Gross operating margin | 9900 | -€1,930 | €2,923 | +€4,853 | |
| Operating profit (loss) | 9901 | -€3,874 | €1,639 | +€5,513 | |
| Financial income | 75/76B | €4 | €294 | +€289 | +6,443% |
| Recurring financial income | 75 | €4 | €294 | +€289 | +6,443% |
| Financial charges | 65/66B | €235 | €654 | +€419 | +178% |
| Recurring financial charges | 65 | €235 | €654 | +€419 | +178% |
| Profit (loss) for the period before taxes | 9903 | -€4,105 | €1,279 | +€5,383 | |
| Profit (loss) for the period | 9904 | -€4,105 | €1,279 | +€5,383 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,105 | €1,279 | +€5,383 |
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 29 October 2026 via checked.be.