E.Pereira: 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.
E.Pereira
Largest movements
- Deferred charges and accrued income +€13,183
new in 2022: €13,183
- Tangible fixed assets -€12,870
down €12,870 (-32.8%), from €39,240 to €26,370
- Stocks and contracts -€6,788
down €6,788 (-9.7%), from €70,096 to €63,308
- Receivables within one year +€5,143
up €5,143 (+186%), from €2,761 to €7,904
of which Trade receivables: +€5,000
- Cash -€1,974
down €1,974 (-59.4%), from €3,325 to €1,351
mainly Net result for the year (-€39,378) and Deferred charges and accrued income (-€13,183)
- Profit (loss) carried forward -€39,377
down €39,377 (-34.4%), from -€114,412 to -€153,789
- Other debts +€37,054
up €37,054 (+24.7%), from €149,805 to €186,859
- Tax, wage and social debts -€4,723
down €4,723 (-62.8%), from €7,518 to €2,795
of which Remuneration and social security: -€5,049
- Trade debts +€3,740
up €3,740 (+149%), from €2,511 to €6,251
- Purchases and services -€50,890
no longer reported in 2022 (was €50,890)
- Turnover -€47,819
no longer reported in 2022 (was €47,819)
- Gross operating margin -€13,692
down €13,692, from €556 to -€13,136
- Staff costs -€4,904
down €4,904 (-36.0%), from €13,638 to €8,734
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 | €115,422 | €112,115 | -€3,307 | -2.9% |
| Fixed assets | 21/28 | €39,240 | €26,370 | -€12,870 | -32.8% |
| Tangible fixed assets | 22/27 | €39,240 | €26,370 | -€12,870 | -32.8% |
| Plant, machinery and equipment | 23 | €39,240 | €26,370 | -€12,870 | -32.8% |
| Current assets | 29/58 | €76,182 | €85,746 | +€9,564 | +12.6% |
| Stocks and contracts in progress | 3 | €70,096 | €63,308 | -€6,788 | -9.7% |
| Stocks | 30/36 | €70,096 | €63,308 | -€6,788 | -9.7% |
| Amounts receivable within one year | 40/41 | €2,761 | €7,904 | +€5,143 | +186% |
| Trade receivables | 40 | €2,761 | €7,761 | +€5,000 | +181% |
| Other amounts receivable | 41 | - | €143 | +€143 | |
| Cash at bank and in hand | 54/58 | €3,325 | €1,351 | -€1,974 | -59.4% |
| Deferred charges and accrued income | 490/1 | - | €13,183 | +€13,183 | |
| Total equity and liabilities | 10/49 | €115,422 | €112,115 | -€3,307 | -2.9% |
| Equity | 10/15 | -€44,412 | -€83,789 | -€39,377 | -88.7% |
| Contributions | 10/11 | €70,000 | €70,000 | = | 0.0% |
| Capital | 10 | €70,000 | - | -€70,000 | |
| Issued capital | 100 | €70,000 | - | -€70,000 | |
| Profit (loss) carried forward | 14 | -€114,412 | -€153,789 | -€39,377 | -34.4% |
| Amounts payable | 17/49 | €159,834 | €195,905 | +€36,071 | +22.6% |
| Amounts payable within one year | 42/48 | €159,834 | €195,905 | +€36,071 | +22.6% |
| Trade debts | 44 | €2,511 | €6,251 | +€3,740 | +149% |
| Suppliers | 440/4 | €2,511 | €6,251 | +€3,740 | +149% |
| Taxes, remuneration and social security | 45 | €7,518 | €2,795 | -€4,723 | -62.8% |
| Taxes | 450/3 | €959 | €1,285 | +€326 | +34.0% |
| Remuneration and social security | 454/9 | €6,559 | €1,510 | -€5,049 | -77.0% |
| Other amounts payable | 47/48 | €149,805 | €186,859 | +€37,054 | +24.7% |
| Turnover | 70 | €47,819 | - | -€47,819 | |
| Non-recurring operating income | 76A | €3,627 | - | -€3,627 | |
| Goods, raw materials, services and sundry goods | 60/61 | €50,890 | - | -€50,890 | |
| Remuneration, social security and pensions | 62 | €13,638 | €8,734 | -€4,904 | -36.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,869 | €12,870 | +€1 | 0.0% |
| Other operating charges | 640/8 | €152 | €242 | +€90 | +59.0% |
| Non-recurring operating charges | 66A | - | €3,422 | +€3,422 | |
| Gross operating margin | 9900 | €556 | -€13,136 | -€13,692 | |
| Operating profit (loss) | 9901 | -€26,103 | -€38,404 | -€12,301 | -47.1% |
| Financial charges | 65/66B | €646 | €974 | +€328 | +50.7% |
| Recurring financial charges | 65 | €646 | €974 | +€328 | +50.7% |
| Profit (loss) for the period before taxes | 9903 | -€26,749 | -€39,378 | -€12,629 | -47.2% |
| Profit (loss) for the period | 9904 | -€26,749 | -€39,378 | -€12,629 | -47.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€26,749 | -€39,378 | -€12,629 | -47.2% |
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 1 November 2026 via checked.be.