DE GROEIFABRIEK: what changed
DE GROEIFABRIEK
Largest movements
- Stocks and contracts +€17,564
up €17,564 (+55.5%), from €31,637 to €49,201
- Receivables within one year -€2,247
down €2,247 (-86.5%), from €2,598 to €351
of which Trade receivables: -€2,244
- Tangible fixed assets -€902
down €902 (-51.7%), from €1,743 to €841
of which Plant, machinery and equipment: -€490
- Other debts -€19,208
down €19,208 (-90.7%), from €21,181 to €1,973
- Profit (loss) carried forward +€13,220
no longer reported in 2023 (was -€13,220)
- Tax, wage and social debts +€9,707
up €9,707 (+206%), from €4,707 to €14,414
of which Taxes: +€10,701
- Reserves +€7,687
new in 2023: €7,687
- Trade debts +€2,287
up €2,287 (+14.6%), from €15,695 to €17,982
- Gross operating margin +€41,212
up €41,212 (+1,657%), from €2,487 to €43,700
- Taxes +€6,153
up €6,153 (+7,469%), from €82 to €6,235
- Staff costs +€5,969
up €5,969 (+78.1%), from €7,640 to €13,609
- Depreciation -€3,437
down €3,437 (-79.2%), from €4,339 to €902
- Other operating charges -€875
down €875 (-47.9%), from €1,827 to €952
Change in the result, 2022 to 2023
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts. So the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €36,113 | €50,751 | +€14,637 | +40.5% |
| Fixed assets | 21/28 | €1,743 | €841 | -€902 | -51.7% |
| Tangible fixed assets | 22/27 | €1,743 | €841 | -€902 | -51.7% |
| Plant, machinery and equipment | 23 | €980 | €490 | -€490 | -50.0% |
| Furniture and vehicles | 24 | €763 | €352 | -€411 | -53.9% |
| Current assets | 29/58 | €34,371 | €49,910 | +€15,539 | +45.2% |
| Stocks and contracts in progress | 3 | €31,637 | €49,201 | +€17,564 | +55.5% |
| Stocks | 30/36 | €31,637 | €49,201 | +€17,564 | +55.5% |
| Amounts receivable within one year | 40/41 | €2,598 | €351 | -€2,247 | -86.5% |
| Trade receivables | 40 | €2,595 | €351 | -€2,244 | -86.5% |
| Other amounts receivable | 41 | €3 | - | -€3 | |
| Deferred charges and accrued income | 490/1 | €136 | €358 | +€221 | +162% |
| Total equity and liabilities | 10/49 | €36,113 | €50,751 | +€14,637 | +40.5% |
| Equity | 10/15 | -€7,020 | €13,887 | +€20,906 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | - | €7,687 | +€7,687 | |
| Distributable reserves | 133 | - | €7,687 | +€7,687 | |
| Profit (loss) carried forward | 14 | -€13,220 | - | +€13,220 | |
| Amounts payable | 17/49 | €43,133 | €36,864 | -€6,269 | -14.5% |
| Amounts payable within one year | 42/48 | €43,133 | €36,864 | -€6,269 | -14.5% |
| Financial debts | 43 | €1,550 | €2,496 | +€945 | +61.0% |
| Credit institutions | 430/8 | €1,550 | €2,496 | +€945 | +61.0% |
| Trade debts | 44 | €15,695 | €17,982 | +€2,287 | +14.6% |
| Suppliers | 440/4 | €15,695 | €17,982 | +€2,287 | +14.6% |
| Taxes, remuneration and social security | 45 | €4,707 | €14,414 | +€9,707 | +206% |
| Taxes | 450/3 | €3,482 | €14,183 | +€10,701 | +307% |
| Remuneration and social security | 454/9 | €1,225 | €231 | -€993 | -81.1% |
| Other amounts payable | 47/48 | €21,181 | €1,973 | -€19,208 | -90.7% |
| Remuneration, social security and pensions | 62 | €7,640 | €13,609 | +€5,969 | +78.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,339 | €902 | -€3,437 | -79.2% |
| Other operating charges | 640/8 | €1,827 | €952 | -€875 | -47.9% |
| Gross operating margin | 9900 | €2,487 | €43,700 | +€41,212 | +1,657% |
| Operating profit (loss) | 9901 | -€11,318 | €28,237 | +€39,555 | |
| Financial income | 75/76B | €317 | €383 | +€66 | +21.0% |
| Recurring financial income | 75 | €317 | €383 | +€66 | +21.0% |
| Financial charges | 65/66B | €804 | €1,479 | +€675 | +83.9% |
| Recurring financial charges | 65 | €804 | €1,479 | +€675 | +83.9% |
| Profit (loss) for the period before taxes | 9903 | -€11,806 | €27,141 | +€38,947 | |
| Income taxes | 67/77 | €82 | €6,235 | +€6,153 | +7,469% |
| Profit (loss) for the period | 9904 | -€11,888 | €20,906 | +€32,794 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,888 | €20,906 | +€32,794 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.