DUCATTEEUW TOM: 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.
DUCATTEEUW TOM
Largest movements
- Tangible fixed assets -€10,251
down €10,251 (-37.4%), from €27,413 to €17,162
of which Furniture and vehicles: -€9,916
- Intangible fixed assets -€6,000
down €6,000 (-33.3%), from €18,000 to €12,000
- Cash -€5,971
down €5,971 (-20.7%), from €28,899 to €22,928
mainly Debts after one year (-€5,140) and Other debts (-€5,087)
- Receivables within one year +€1,811
up €1,811 (+14.1%), from €12,869 to €14,680
of which Other amounts receivable: +€1,593
- Debts after one year -€5,140
down €5,140 (-49.7%), from €10,338 to €5,198
- Other debts -€5,087
down €5,087 (-15.7%), from €32,490 to €27,403
- Tax, wage and social debts -€3,932
down €3,932 (-48.5%), from €8,114 to €4,182
- Profit (loss) carried forward -€3,600
new in 2022: -€3,600
- Trade debts -€2,709
down €2,709 (-29.1%), from €9,312 to €6,603
- Turnover -€18,298
down €18,298 (-21.0%), from €87,194 to €68,896
- Gross operating margin -€15,349
down €15,349 (-52.8%), from €29,046 to €13,697
- Purchases and services -€6,219
down €6,219 (-9.6%), from €65,060 to €58,841
- Taxes -€3,689
down €3,689 (-94.5%), from €3,904 to €215
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 | €89,516 | €69,105 | -€20,411 | -22.8% |
| Fixed assets | 21/28 | €45,413 | €29,162 | -€16,251 | -35.8% |
| Intangible fixed assets | 21 | €18,000 | €12,000 | -€6,000 | -33.3% |
| Tangible fixed assets | 22/27 | €27,413 | €17,162 | -€10,251 | -37.4% |
| Plant, machinery and equipment | 23 | €1,444 | €1,110 | -€335 | -23.2% |
| Furniture and vehicles | 24 | €25,969 | €16,053 | -€9,916 | -38.2% |
| Current assets | 29/58 | €44,103 | €39,943 | -€4,160 | -9.4% |
| Amounts receivable within one year | 40/41 | €12,869 | €14,680 | +€1,811 | +14.1% |
| Trade receivables | 40 | €10,430 | €10,648 | +€218 | +2.1% |
| Other amounts receivable | 41 | €2,438 | €4,032 | +€1,593 | +65.3% |
| Cash at bank and in hand | 54/58 | €28,899 | €22,928 | -€5,971 | -20.7% |
| Deferred charges and accrued income | 490/1 | €2,335 | €2,335 | = | 0.0% |
| Total equity and liabilities | 10/49 | €89,516 | €69,105 | -€20,411 | -22.8% |
| Equity | 10/15 | €24,179 | €20,579 | -€3,600 | -14.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €11,779 | €11,779 | = | 0.0% |
| Distributable reserves | 133 | €11,779 | €11,779 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€3,600 | -€3,600 | |
| Amounts payable | 17/49 | €65,336 | €48,526 | -€16,810 | -25.7% |
| Amounts payable after more than one year | 17 | €10,338 | €5,198 | -€5,140 | -49.7% |
| Financial debts | 170/4 | €10,338 | €5,198 | -€5,140 | -49.7% |
| Amounts payable within one year | 42/48 | €54,998 | €43,328 | -€11,670 | -21.2% |
| Current portion of amounts payable after more than one year | 42 | €5,083 | €5,140 | +€57 | +1.1% |
| Trade debts | 44 | €9,312 | €6,603 | -€2,709 | -29.1% |
| Suppliers | 440/4 | €9,312 | €6,603 | -€2,709 | -29.1% |
| Taxes, remuneration and social security | 45 | €8,114 | €4,182 | -€3,932 | -48.5% |
| Taxes | 450/3 | €8,114 | €4,182 | -€3,932 | -48.5% |
| Other amounts payable | 47/48 | €32,490 | €27,403 | -€5,087 | -15.7% |
| Turnover | 70 | €87,194 | €68,896 | -€18,298 | -21.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €65,060 | €58,841 | -€6,219 | -9.6% |
| Remuneration, social security and pensions | 62 | €231 | - | -€231 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,017 | €16,251 | +€234 | +1.5% |
| Other operating charges | 640/8 | €1,181 | €545 | -€637 | -53.9% |
| Gross operating margin | 9900 | €29,046 | €13,697 | -€15,349 | -52.8% |
| Operating profit (loss) | 9901 | €11,617 | -€3,098 | -€14,715 | |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €549 | €287 | -€263 | -47.8% |
| Recurring financial charges | 65 | €549 | €287 | -€263 | -47.8% |
| Profit (loss) for the period before taxes | 9903 | €11,069 | -€3,385 | -€14,454 | |
| Income taxes | 67/77 | €3,904 | €215 | -€3,689 | -94.5% |
| Profit (loss) for the period | 9904 | €7,165 | -€3,600 | -€10,765 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,165 | -€3,600 | -€10,765 |
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 15 October 2026 via checked.be.