FABRIEKSMEUBEL: 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.
What changed
FABRIEKSMEUBEL
NACE 46.412, Wholesale of household textiles and bedding
financial year 2022 compared with 2021filed annual accounts (NBB)
Net result for the year
-€2,065
2021 · -€23,417+€21,352
Equity
€270,304
2021 · €272,368-€2,065
Cash
€4,289
2021 · €7,796-€3,506
Balance sheet total
€541,166
2021 · €522,483+€18,683
Largest movements
Assets
- Current assets +€23,002
up €23,002 (+16.5%), from €139,517 to €162,519
of which Stocks and contracts: +€30,650
Equity and liabilities
- Debts within one year +€26,270
up €26,270 (+20.7%), from €127,197 to €153,467
of which Other debts: +€50,334
- Debts after one year -€6,677
down €6,677 (-5.4%), from €122,918 to €116,241
Income statement
- Gross operating margin +€27,045
up €27,045 (+758%), from €3,566 to €30,611
- Staff costs +€18,903
new in 2022: €18,903
- Other operating charges +€5,202
new in 2022: €5,202
- Financial charges +€2,733
new in 2022: €2,733
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.
Result 2021
-€23,417
Gross operating margin
+€27,045
Staff costs
-€18,903
Depreciation
+€142
Other operating charges
-€5,202
Other operating items
+€18,374
Financial income
+€11
Financial charges
-€2,733
Other financial items
+€2,619
Taxes
-€1
Result 2022
-€2,065
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
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 | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €522,483 | €541,166 | +€18,683 | +3.6% |
| Fixed assets | 21/28 | €382,966 | €378,646 | -€4,320 | -1.1% |
| Tangible fixed assets | 22/27 | €382,966 | €378,646 | -€4,320 | -1.1% |
| Land and buildings | 22 | - | €367,752 | +€367,752 | |
| Plant, machinery and equipment | 23 | - | €1,467 | +€1,467 | |
| Furniture and vehicles | 24 | - | €9,427 | +€9,427 | |
| Current assets | 29/58 | €139,517 | €162,519 | +€23,002 | +16.5% |
| Stocks and contracts in progress | 3 | €125,738 | €156,387 | +€30,650 | +24.4% |
| Stocks | 30/36 | - | €156,387 | +€156,387 | |
| Amounts receivable within one year | 40/41 | €1,238 | - | -€1,238 | |
| Cash at bank and in hand | 54/58 | €7,796 | €4,289 | -€3,506 | -45.0% |
| Deferred charges and accrued income | 490/1 | - | €1,843 | +€1,843 | |
| Total equity and liabilities | 10/49 | €522,483 | €541,166 | +€18,683 | +3.6% |
| Equity | 10/15 | €272,368 | €270,304 | -€2,065 | -0.8% |
| Contributions | 10/11 | - | €12,400 | +€12,400 | |
| Revaluation surpluses | 12 | - | €315,869 | +€315,869 | |
| Reserves | 13 | €87,807 | €87,807 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €1,860 | +€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Tax-exempt reserves | 132 | - | €24,550 | +€24,550 | |
| Distributable reserves | 133 | - | €61,397 | +€61,397 | |
| Profit (loss) carried forward | 14 | -€143,707 | -€145,772 | -€2,065 | -1.4% |
| Amounts payable | 17/49 | €250,115 | €270,862 | +€20,747 | +8.3% |
| Amounts payable after more than one year | 17 | €122,918 | €116,241 | -€6,677 | -5.4% |
| Financial debts | 170/4 | - | €116,241 | +€116,241 | |
| Amounts payable within one year | 42/48 | €127,197 | €153,467 | +€26,270 | +20.7% |
| Current portion of amounts payable after more than one year | 42 | - | €6,677 | +€6,677 | |
| Financial debts | 43 | - | €50,000 | +€50,000 | |
| Credit institutions | 430/8 | - | €50,000 | +€50,000 | |
| Trade debts | 44 | €35,428 | €37,689 | +€2,261 | +6.4% |
| Suppliers | 440/4 | - | €37,689 | +€37,689 | |
| Advances received on contracts in progress | 46 | - | €80 | +€80 | |
| Taxes, remuneration and social security | 45 | - | €8,688 | +€8,688 | |
| Taxes | 450/3 | - | €6,225 | +€6,225 | |
| Remuneration and social security | 454/9 | - | €2,462 | +€2,462 | |
| Other amounts payable | 47/48 | - | €50,334 | +€50,334 | |
| Accrued charges and deferred income | 492/3 | - | €1,155 | +€1,155 | |
| Remuneration, social security and pensions | 62 | - | €18,903 | +€18,903 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,889 | €5,748 | -€142 | -2.4% |
| Other operating charges | 640/8 | - | €5,202 | +€5,202 | |
| Gross operating margin | 9900 | €3,566 | €30,611 | +€27,045 | +758% |
| Operating profit (loss) | 9901 | -€20,698 | €758 | +€21,456 | |
| Financial income | 75/76B | - | €11 | +€11 | |
| Recurring financial income | 75 | €140 | €11 | -€129 | -92.1% |
| Financial charges | 65/66B | - | €2,733 | +€2,733 | |
| Recurring financial charges | 65 | €2,759 | €2,733 | -€26 | -0.9% |
| Profit (loss) for the period before taxes | 9903 | -€23,317 | -€1,964 | +€21,353 | +91.6% |
| Income taxes | 67/77 | €100 | €101 | +€1 | +1.2% |
| Profit (loss) for the period | 9904 | -€23,417 | -€2,065 | +€21,352 | +91.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,417 | -€2,065 | +€21,352 | +91.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2021 and 30 June 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.