CREPIFACADE: 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.
CREPIFACADE
Largest movements
- Cash -€15,644
down €15,644 (-42.9%), from €36,429 to €20,786
mainly Receivables within one year (-€7,225) and Net result for the year (-€6,360)
- Receivables within one year +€7,225
up €7,225 (+282%), from €2,566 to €9,791
of which Trade receivables: +€5,721
- Tangible fixed assets -€1,633
down €1,633 (-40.1%), from €4,071 to €2,438
of which Furniture and vehicles: -€1,188
- Deferred charges and accrued income +€1,311
up €1,311 (+2,907%), from €45 to €1,356
- Profit (loss) carried forward -€6,360
down €6,360 (-94.5%), from €6,728 to €368
- Other debts -€4,700
down €4,700 (-99.8%), from €4,712 to €11
- Tax, wage and social debts +€2,447
up €2,447 (+34.5%), from €7,104 to €9,551
of which Taxes: +€3,356
- Trade debts -€433
down €433 (-10.6%), from €4,093 to €3,659
- Gross operating margin -€11,812
down €11,812 (-33.7%), from €35,009 to €23,198
- Staff costs -€3,638
down €3,638 (-12.5%), from €29,206 to €25,568
- Financial income -€2,416
down €2,416 (-86.1%), from €2,807 to €391
- Financial charges +€1,684
up €1,684 (+428%), from €393 to €2,077
- Taxes -€1,628
down €1,628 (-92.7%), from €1,756 to €128
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 | €43,111 | €34,370 | -€8,741 | -20.3% |
| Fixed assets | 21/28 | €4,071 | €2,438 | -€1,633 | -40.1% |
| Tangible fixed assets | 22/27 | €4,071 | €2,438 | -€1,633 | -40.1% |
| Plant, machinery and equipment | 23 | €1,894 | €1,449 | -€445 | -23.5% |
| Furniture and vehicles | 24 | €2,178 | €990 | -€1,188 | -54.6% |
| Current assets | 29/58 | €39,040 | €31,932 | -€7,108 | -18.2% |
| Amounts receivable within one year | 40/41 | €2,566 | €9,791 | +€7,225 | +282% |
| Trade receivables | 40 | €2,103 | €7,824 | +€5,721 | +272% |
| Other amounts receivable | 41 | €462 | €1,966 | +€1,504 | +325% |
| Cash at bank and in hand | 54/58 | €36,429 | €20,786 | -€15,644 | -42.9% |
| Deferred charges and accrued income | 490/1 | €45 | €1,356 | +€1,311 | +2,907% |
| Total equity and liabilities | 10/49 | €43,111 | €34,370 | -€8,741 | -20.3% |
| Equity | 10/15 | €27,018 | €20,658 | -€6,360 | -23.5% |
| Contributions | 10/11 | €6,300 | €6,300 | = | 0.0% |
| Reserves | 13 | €13,990 | €13,990 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €12,130 | €12,130 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,728 | €368 | -€6,360 | -94.5% |
| Amounts payable | 17/49 | €16,093 | €13,712 | -€2,381 | -14.8% |
| Amounts payable within one year | 42/48 | €15,908 | €13,222 | -€2,686 | -16.9% |
| Trade debts | 44 | €4,093 | €3,659 | -€433 | -10.6% |
| Suppliers | 440/4 | €4,093 | €3,659 | -€433 | -10.6% |
| Taxes, remuneration and social security | 45 | €7,104 | €9,551 | +€2,447 | +34.5% |
| Taxes | 450/3 | €4,887 | €8,243 | +€3,356 | +68.7% |
| Remuneration and social security | 454/9 | €2,216 | €1,308 | -€908 | -41.0% |
| Other amounts payable | 47/48 | €4,712 | €11 | -€4,700 | -99.8% |
| Accrued charges and deferred income | 492/3 | €184 | €490 | +€306 | +166% |
| Remuneration, social security and pensions | 62 | €29,206 | €25,568 | -€3,638 | -12.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,509 | €1,633 | +€124 | +8.2% |
| Other operating charges | 640/8 | €104 | €543 | +€439 | +424% |
| Gross operating margin | 9900 | €35,009 | €23,198 | -€11,812 | -33.7% |
| Operating profit (loss) | 9901 | €4,190 | -€4,546 | -€8,736 | |
| Financial income | 75/76B | €2,807 | €391 | -€2,416 | -86.1% |
| Recurring financial income | 75 | €2,807 | €391 | -€2,416 | -86.1% |
| Financial charges | 65/66B | €393 | €2,077 | +€1,684 | +428% |
| Recurring financial charges | 65 | €393 | €2,077 | +€1,684 | +428% |
| Profit (loss) for the period before taxes | 9903 | €6,603 | -€6,233 | -€12,836 | |
| Income taxes | 67/77 | €1,756 | €128 | -€1,628 | -92.7% |
| Profit (loss) for the period | 9904 | €4,848 | -€6,360 | -€11,208 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,848 | -€6,360 | -€11,208 |
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.