DANIEL BOUCHERIE: 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.
DANIEL BOUCHERIE
Largest movements
- Receivables after one year +€11,205
up €11,205 (+13.5%), from €83,000 to €94,205
- Receivables within one year -€7,616
no longer reported in 2022 (was €7,616)
- Cash -€5,076
down €5,076 (-99.8%), from €5,087 to €10
mainly Receivables after one year (-€11,205) and Tax, wage and social debts (-€2,526)
- Tax, wage and social debts -€2,526
down €2,526 (-61.4%), from €4,118 to €1,591
- Short-term financial debts +€1,749
new in 2022: €1,749
- Gross operating margin -€3,477
down €3,477, from €2,375 to -€1,102
- Taxes -€1,220
down €1,220, from €1,160 to -€60
- Depreciation -€380
down €380 (-61.2%), from €621 to €241
- Other operating charges +€112
up €112 (+10.8%), from €1,034 to €1,145
- Financial income +€49
up €49 (+1.6%), from €2,969 to €3,018
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 | €96,445 | €95,687 | -€758 | -0.8% |
| Fixed assets | 21/28 | €209 | €900 | +€691 | +330% |
| Tangible fixed assets | 22/27 | €209 | €900 | +€691 | +330% |
| Furniture and vehicles | 24 | €209 | €900 | +€691 | +330% |
| Current assets | 29/58 | €96,236 | €94,787 | -€1,449 | -1.5% |
| Amounts receivable after more than one year | 29 | €83,000 | €94,205 | +€11,205 | +13.5% |
| Other amounts receivable | 291 | €83,000 | €94,205 | +€11,205 | +13.5% |
| Amounts receivable within one year | 40/41 | €7,616 | - | -€7,616 | |
| Other amounts receivable | 41 | €7,616 | - | -€7,616 | |
| Cash at bank and in hand | 54/58 | €5,087 | €10 | -€5,076 | -99.8% |
| Deferred charges and accrued income | 490/1 | €534 | €572 | +€38 | +7.1% |
| Total equity and liabilities | 10/49 | €96,445 | €95,687 | -€758 | -0.8% |
| Equity | 10/15 | €88,001 | €88,475 | +€474 | +0.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €16,030 | €16,030 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €9,171 | €9,171 | = | 0.0% |
| Profit (loss) carried forward | 14 | €53,380 | €53,853 | +€474 | +0.9% |
| Amounts payable | 17/49 | €8,444 | €7,212 | -€1,232 | -14.6% |
| Amounts payable within one year | 42/48 | €8,444 | €7,212 | -€1,232 | -14.6% |
| Financial debts | 43 | - | €1,749 | +€1,749 | |
| Credit institutions | 430/8 | - | €1,749 | +€1,749 | |
| Trade debts | 44 | €4,082 | €3,751 | -€332 | -8.1% |
| Suppliers | 440/4 | €4,082 | €3,751 | -€332 | -8.1% |
| Taxes, remuneration and social security | 45 | €4,118 | €1,591 | -€2,526 | -61.4% |
| Taxes | 450/3 | €4,118 | €1,591 | -€2,526 | -61.4% |
| Other amounts payable | 47/48 | €244 | €121 | -€123 | -50.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €621 | €241 | -€380 | -61.2% |
| Other operating charges | 640/8 | €1,034 | €1,145 | +€112 | +10.8% |
| Gross operating margin | 9900 | €2,375 | -€1,102 | -€3,477 | |
| Operating profit (loss) | 9901 | €721 | -€2,488 | -€3,209 | |
| Financial income | 75/76B | €2,969 | €3,018 | +€49 | +1.6% |
| Recurring financial income | 75 | €2,969 | €3,018 | +€49 | +1.6% |
| Financial charges | 65/66B | €82 | €116 | +€34 | +41.9% |
| Recurring financial charges | 65 | €82 | €116 | +€34 | +41.9% |
| Profit (loss) for the period before taxes | 9903 | €3,608 | €414 | -€3,194 | -88.5% |
| Income taxes | 67/77 | €1,160 | -€60 | -€1,220 | |
| Profit (loss) for the period | 9904 | €2,448 | €474 | -€1,974 | -80.6% |
| Profit (loss) for the period to be appropriated | 9905 | €2,448 | €474 | -€1,974 | -80.6% |
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 16 October 2026 via checked.be.