FEMKE VAN DE PUTTE: 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.
FEMKE VAN DE PUTTE
Largest movements
- Receivables within one year +€19,062
up €19,062 (+2,088%), from €913 to €19,975
of which Trade receivables: +€19,151
- Tangible fixed assets +€11,916
up €11,916 (+122%), from €9,767 to €21,682
of which Land and buildings: +€8,980
- Deferred charges and accrued income -€7,834
down €7,834 (-84.1%), from €9,313 to €1,479
- Profit (loss) carried forward +€16,906
up €16,906 (+144%), from €11,714 to €28,619
- Trade debts +€8,450
up €8,450 (+198%), from €4,272 to €12,722
- Debts after one year -€4,477
down €4,477 (-21.7%), from €20,645 to €16,168
of which Other amounts payable: -€12,257
- Tax, wage and social debts +€3,254
up €3,254 (+36.8%), from €8,835 to €12,089
- Accrued charges and deferred income -€2,500
no longer reported in 2022 (was €2,500)
- Staff costs -€16,129
no longer reported in 2022 (was €16,129)
- Taxes +€3,620
up €3,620 (+147%), from €2,470 to €6,090
- Other operating charges -€2,277
down €2,277 (-74.1%), from €3,074 to €797
- Gross operating margin -€1,275
down €1,275 (-3.7%), from €34,009 to €32,734
- Depreciation +€504
up €504 (+13.8%), from €3,646 to €4,150
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 | €49,040 | €72,850 | +€23,810 | +48.6% |
| Fixed assets | 21/28 | €9,767 | €21,682 | +€11,916 | +122% |
| Tangible fixed assets | 22/27 | €9,767 | €21,682 | +€11,916 | +122% |
| Land and buildings | 22 | €2,373 | €11,353 | +€8,980 | +378% |
| Plant, machinery and equipment | 23 | €2,466 | €2,268 | -€198 | -8.0% |
| Furniture and vehicles | 24 | €872 | €624 | -€248 | -28.4% |
| Other tangible fixed assets | 26 | €4,056 | €7,438 | +€3,381 | +83.4% |
| Current assets | 29/58 | €39,273 | €51,167 | +€11,894 | +30.3% |
| Amounts receivable within one year | 40/41 | €913 | €19,975 | +€19,062 | +2,088% |
| Trade receivables | 40 | - | €19,151 | +€19,151 | |
| Other amounts receivable | 41 | €913 | €824 | -€89 | -9.7% |
| Cash at bank and in hand | 54/58 | €29,047 | €29,713 | +€666 | +2.3% |
| Deferred charges and accrued income | 490/1 | €9,313 | €1,479 | -€7,834 | -84.1% |
| Total equity and liabilities | 10/49 | €49,040 | €72,850 | +€23,810 | +48.6% |
| Equity | 10/15 | €12,714 | €29,619 | +€16,906 | +133% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,714 | €28,619 | +€16,906 | +144% |
| Amounts payable | 17/49 | €36,326 | €43,230 | +€6,904 | +19.0% |
| Amounts payable after more than one year | 17 | €20,645 | €16,168 | -€4,477 | -21.7% |
| Financial debts | 170/4 | - | €7,780 | +€7,780 | |
| Other amounts payable | 178/9 | €20,645 | €8,388 | -€12,257 | -59.4% |
| Amounts payable within one year | 42/48 | €13,181 | €27,062 | +€13,881 | +105% |
| Current portion of amounts payable after more than one year | 42 | - | €2,223 | +€2,223 | |
| Financial debts | 43 | €74 | €28 | -€46 | -62.2% |
| Credit institutions | 430/8 | €74 | €28 | -€46 | -62.2% |
| Trade debts | 44 | €4,272 | €12,722 | +€8,450 | +198% |
| Suppliers | 440/4 | €4,272 | €12,722 | +€8,450 | +198% |
| Taxes, remuneration and social security | 45 | €8,835 | €12,089 | +€3,254 | +36.8% |
| Taxes | 450/3 | €8,835 | €12,089 | +€3,254 | +36.8% |
| Accrued charges and deferred income | 492/3 | €2,500 | - | -€2,500 | |
| Remuneration, social security and pensions | 62 | €16,129 | - | -€16,129 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,646 | €4,150 | +€504 | +13.8% |
| Other operating charges | 640/8 | €3,074 | €797 | -€2,277 | -74.1% |
| Non-recurring operating charges | 66A | €1,497 | €2,369 | +€872 | +58.3% |
| Gross operating margin | 9900 | €34,009 | €32,734 | -€1,275 | -3.7% |
| Operating profit (loss) | 9901 | €9,664 | €25,418 | +€15,754 | +163% |
| Financial income | 75/76B | €2 | €0 | -€2 | -98.5% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -98.5% |
| Financial charges | 65/66B | €2,686 | €2,421 | -€264 | -9.8% |
| Recurring financial charges | 65 | €2,686 | €2,421 | -€264 | -9.8% |
| Profit (loss) for the period before taxes | 9903 | €6,980 | €22,996 | +€16,016 | +229% |
| Income taxes | 67/77 | €2,470 | €6,090 | +€3,620 | +147% |
| Profit (loss) for the period | 9904 | €4,510 | €16,906 | +€12,396 | +275% |
| Profit (loss) for the period to be appropriated | 9905 | €4,510 | €16,906 | +€12,396 | +275% |
Source: filed annual accounts (NBB), financial years ended 30 September 2021 and 30 September 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.