Dr. DENOISEUX: 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.
Dr. DENOISEUX
Largest movements
- Receivables within one year -€3,315
down €3,315 (-32.3%), from €10,278 to €6,963
- Profit (loss) carried forward -€9,894
down €9,894 (-17.0%), from €58,083 to €48,189
- Trade debts +€3,167
up €3,167 (+99.0%), from €3,198 to €6,365
- Tax, wage and social debts +€2,009
up €2,009 (+25.6%), from €7,848 to €9,857
- Short-term financial debts +€1,105
up €1,105 (+12.2%), from €9,041 to €10,146
- Other operating charges -€19,580
down €19,580 (-98.6%), from €19,860 to €280
- Purchases and services +€2,366
up €2,366 (+2.2%), from €105,616 to €107,982
- Gross operating margin -€2,039
down €2,039 (-30.9%), from €6,609 to €4,570
- Financial charges -€1,396
down €1,396 (-38.7%), from €3,611 to €2,215
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €98,631 | €95,882 | -€2,748 | -2.8% |
| Current assets | 29/58 | €98,631 | €95,882 | -€2,748 | -2.8% |
| Amounts receivable after more than one year | 29 | €85,000 | €85,000 | = | 0.0% |
| Other amounts receivable | 291 | €85,000 | €85,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €10,278 | €6,963 | -€3,315 | -32.3% |
| Other amounts receivable | 41 | €10,278 | €6,963 | -€3,315 | -32.3% |
| Deferred charges and accrued income | 490/1 | €3,353 | €3,920 | +€567 | +16.9% |
| Total equity and liabilities | 10/49 | €98,631 | €95,882 | -€2,748 | -2.8% |
| Equity | 10/15 | €78,543 | €68,649 | -€9,894 | -12.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | €58,083 | €48,189 | -€9,894 | -17.0% |
| Amounts payable | 17/49 | €20,087 | €27,233 | +€7,146 | +35.6% |
| Amounts payable within one year | 42/48 | €20,087 | €27,233 | +€7,146 | +35.6% |
| Financial debts | 43 | €9,041 | €10,146 | +€1,105 | +12.2% |
| Credit institutions | 430/8 | €9,041 | €10,146 | +€1,105 | +12.2% |
| Trade debts | 44 | €3,198 | €6,365 | +€3,167 | +99.0% |
| Suppliers | 440/4 | €3,198 | €6,365 | +€3,167 | +99.0% |
| Taxes, remuneration and social security | 45 | €7,848 | €9,857 | +€2,009 | +25.6% |
| Taxes | 450/3 | €7,848 | €9,857 | +€2,009 | +25.6% |
| Other amounts payable | 47/48 | - | €864 | +€864 | |
| Turnover | 70 | €112,225 | €112,552 | +€327 | +0.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €105,616 | €107,982 | +€2,366 | +2.2% |
| Other operating charges | 640/8 | €19,860 | €280 | -€19,580 | -98.6% |
| Gross operating margin | 9900 | €6,609 | €4,570 | -€2,039 | -30.9% |
| Operating profit (loss) | 9901 | -€13,250 | €4,290 | +€17,540 | |
| Financial income | 75/76B | €3,045 | €2,574 | -€471 | -15.5% |
| Recurring financial income | 75 | €3,045 | €2,574 | -€471 | -15.5% |
| Financial charges | 65/66B | €3,611 | €2,215 | -€1,396 | -38.7% |
| Recurring financial charges | 65 | €3,611 | €2,215 | -€1,396 | -38.7% |
| Profit (loss) for the period before taxes | 9903 | -€13,817 | €4,648 | +€18,465 | |
| Income taxes | 67/77 | €2,394 | €1,685 | -€709 | -29.6% |
| Profit (loss) for the period | 9904 | -€16,211 | €2,963 | +€19,174 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,211 | €2,963 | +€19,174 |
Source: filed annual accounts (NBB), fiscal 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 September 2026 via checked.be.