ECHAFAUDAGE: 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.
ECHAFAUDAGE
Largest movements
- Receivables within one year -€47,493
down €47,493 (-23.8%), from €199,906 to €152,414
of which Other amounts receivable: -€43,435
- Cash -€18,179
down €18,179 (-12.6%), from €144,497 to €126,319
mainly Accrued charges and deferred income (-€45,003) and Provisions (-€20,500)
- Tangible fixed assets +€6,824
up €6,824 (+64.6%), from €10,567 to €17,391
of which Furniture and vehicles: +€5,160
- Accrued charges and deferred income -€45,003
down €45,003 (-76.6%), from €58,776 to €13,773
- Provisions -€20,500
down €20,500 (-14.9%), from €137,713 to €117,213
- Trade debts +€13,994
up €13,994 (+128.1%), from €10,923 to €24,918
- Staff costs +€227,235
up €227,235 (+32.9%), from €690,723 to €917,958
- Gross operating margin +€200,723
up €200,723 (+28.3%), from €709,413 to €910,136
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.
Cash bridge derived
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 | €366,178 | €309,827 | -€56,352 | -15.4% |
| Fixed assets | 21/28 | €10,867 | €17,691 | +€6,824 | +62.8% |
| Tangible fixed assets | 22/27 | €10,567 | €17,391 | +€6,824 | +64.6% |
| Plant, machinery and equipment | 23 | €713 | €0 | -€713 | -100.0% |
| Furniture and vehicles | 24 | €9,854 | €15,013 | +€5,160 | +52.4% |
| Other tangible fixed assets | 26 | - | €2,378 | +€2,378 | |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €355,312 | €292,136 | -€63,176 | -17.8% |
| Stocks and contracts in progress | 3 | €4,164 | €4,594 | +€430 | +10.3% |
| Stocks | 30/36 | €4,164 | €4,594 | +€430 | +10.3% |
| Amounts receivable within one year | 40/41 | €199,906 | €152,414 | -€47,493 | -23.8% |
| Trade receivables | 40 | €17,835 | €13,778 | -€4,058 | -22.8% |
| Other amounts receivable | 41 | €182,071 | €138,636 | -€43,435 | -23.9% |
| Cash at bank and in hand | 54/58 | €144,497 | €126,319 | -€18,179 | -12.6% |
| Deferred charges and accrued income | 490/1 | €6,744 | €8,810 | +€2,066 | +30.6% |
| Total equity and liabilities | 10/49 | €366,178 | €309,827 | -€56,352 | -15.4% |
| Equity | 10/15 | €50,862 | €50,726 | -€136 | -0.3% |
| Profit (loss) carried forward | 14 | €17,697 | €17,561 | -€136 | -0.8% |
| Provisions and deferred taxes | 16 | €137,713 | €117,213 | -€20,500 | -14.9% |
| Provisions for liabilities and charges | 160/5 | €137,713 | €117,213 | -€20,500 | -14.9% |
| Major repairs and maintenance | 162 | €4,000 | €0 | -€4,000 | -100.0% |
| Other liabilities and charges | 164/5 | €133,713 | €117,213 | -€16,500 | -12.3% |
| Amounts payable | 17/49 | €177,603 | €141,888 | -€35,716 | -20.1% |
| Amounts payable after more than one year | 17 | €1,059 | €0 | -€1,059 | -100.0% |
| Financial debts | 170/4 | €1,059 | €0 | -€1,059 | -100.0% |
| Amounts payable within one year | 42/48 | €117,768 | €128,115 | +€10,346 | +8.8% |
| Current portion of amounts payable after more than one year | 42 | €2,078 | €1,059 | -€1,018 | -49.0% |
| Trade debts | 44 | €10,923 | €24,918 | +€13,994 | +128.1% |
| Suppliers | 440/4 | €10,923 | €24,918 | +€13,994 | +128.1% |
| Taxes, remuneration and social security | 45 | €104,767 | €102,137 | -€2,630 | -2.5% |
| Taxes | 450/3 | €9,615 | €0 | -€9,615 | -100.0% |
| Remuneration and social security | 454/9 | €95,152 | €102,137 | +€6,985 | +7.3% |
| Accrued charges and deferred income | 492/3 | €58,776 | €13,773 | -€45,003 | -76.6% |
| Non-recurring operating income | 76A | €7,208 | - | -€7,208 | |
| Remuneration, social security and pensions | 62 | €690,723 | €917,958 | +€227,235 | +32.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,150 | €9,670 | +€2,520 | +35.2% |
| Other operating charges | 640/8 | €124 | €933 | +€810 | +655.2% |
| Non-recurring operating charges | 66A | - | €62 | +€62 | |
| Gross operating margin | 9900 | €709,413 | €910,136 | +€200,723 | +28.3% |
| Operating profit (loss) | 9901 | €2,416 | €2,012 | -€404 | -16.7% |
| Financial income | 75/76B | €43 | €1,434 | +€1,391 | +3244.7% |
| Recurring financial income | 75 | €43 | €1,434 | +€1,391 | +3244.7% |
| Financial charges | 65/66B | €1,698 | €3,195 | +€1,497 | +88.2% |
| Recurring financial charges | 65 | €1,698 | €3,195 | +€1,497 | +88.2% |
| Profit (loss) for the period before taxes | 9903 | €762 | €252 | -€510 | -66.9% |
| Income taxes | 67/77 | €136 | €147 | +€11 | +8.1% |
| Profit (loss) for the period | 9904 | €626 | €105 | -€521 | -83.2% |
| Profit (loss) for the period to be appropriated | 9905 | €626 | €105 | -€521 | -83.2% |
Source: filed annual accounts (NBB), fiscal 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 October 2026 via checked.be.