Gestion & Bien-être: 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.
Gestion & Bien-être
Largest movements
- Tangible fixed assets -€3,117
down €3,117 (-24.3%), from €12,846 to €9,729
of which Furniture and vehicles: -€2,880
- Cash -€1,641
down €1,641 (-62.0%), from €2,647 to €1,006
mainly Contributions, distributions and other (-€74,010) and Investment in fixed assets (net) (-€775)
- Receivables within one year -€975
down €975 (-21.6%), from €4,521 to €3,547
of which Trade receivables: -€1,279
- Deferred charges and accrued income +€515
up €515 (+20.2%), from €2,549 to €3,065
- Contributions -€74,010
down €74,010 (-99.9%), from €74,100 to €90
- Other debts +€50,489
up €50,489 (+885%), from €5,705 to €56,194
- Reserves +€14,000
up €14,000 (+200%), from €7,000 to €21,000
- Profit (loss) carried forward +€3,177
up €3,177 (+4.4%), from -€72,451 to -€69,273
- Tax, wage and social debts +€1,040
up €1,040 (+14.8%), from €7,044 to €8,084
of which Taxes: +€694
- Taxes +€783
up €783 (+103%), from €757 to €1,540
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 | €22,564 | €17,346 | -€5,217 | -23.1% |
| Fixed assets | 21/28 | €12,846 | €9,729 | -€3,117 | -24.3% |
| Tangible fixed assets | 22/27 | €12,846 | €9,729 | -€3,117 | -24.3% |
| Plant, machinery and equipment | 23 | €592 | €355 | -€237 | -40.0% |
| Furniture and vehicles | 24 | €12,254 | €9,374 | -€2,880 | -23.5% |
| Current assets | 29/58 | €9,717 | €7,617 | -€2,100 | -21.6% |
| Amounts receivable within one year | 40/41 | €4,521 | €3,547 | -€975 | -21.6% |
| Trade receivables | 40 | €4,521 | €3,242 | -€1,279 | -28.3% |
| Other amounts receivable | 41 | - | €305 | +€305 | |
| Cash at bank and in hand | 54/58 | €2,647 | €1,006 | -€1,641 | -62.0% |
| Deferred charges and accrued income | 490/1 | €2,549 | €3,065 | +€515 | +20.2% |
| Total equity and liabilities | 10/49 | €22,564 | €17,346 | -€5,217 | -23.1% |
| Equity | 10/15 | €8,649 | -€48,183 | -€56,833 | |
| Contributions | 10/11 | €74,100 | €90 | -€74,010 | -99.9% |
| Capital | 10 | €74,100 | - | -€74,100 | |
| Issued capital | 100 | €74,100 | - | -€74,100 | |
| Reserves | 13 | €7,000 | €21,000 | +€14,000 | +200% |
| Distributable reserves | 133 | €7,000 | €21,000 | +€14,000 | +200% |
| Profit (loss) carried forward | 14 | -€72,451 | -€69,273 | +€3,177 | +4.4% |
| Amounts payable | 17/49 | €13,914 | €65,530 | +€51,615 | +371% |
| Amounts payable within one year | 42/48 | €13,914 | €65,530 | +€51,615 | +371% |
| Trade debts | 44 | €1,165 | €1,251 | +€86 | +7.4% |
| Suppliers | 440/4 | €1,165 | €1,251 | +€86 | +7.4% |
| Taxes, remuneration and social security | 45 | €7,044 | €8,084 | +€1,040 | +14.8% |
| Taxes | 450/3 | €3,001 | €3,694 | +€694 | +23.1% |
| Remuneration and social security | 454/9 | €4,043 | €4,390 | +€347 | +8.6% |
| Other amounts payable | 47/48 | €5,705 | €56,194 | +€50,489 | +885% |
| Remuneration, social security and pensions | 62 | €31,307 | €31,057 | -€249 | -0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,121 | €3,892 | -€229 | -5.6% |
| Other operating charges | 640/8 | €305 | €201 | -€104 | -34.0% |
| Gross operating margin | 9900 | €53,418 | €53,916 | +€499 | +0.9% |
| Operating profit (loss) | 9901 | €17,685 | €18,765 | +€1,081 | +6.1% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €48 | €48 | +€0 | +0.4% |
| Recurring financial charges | 65 | €48 | €48 | +€0 | +0.4% |
| Profit (loss) for the period before taxes | 9903 | €17,637 | €18,717 | +€1,081 | +6.1% |
| Income taxes | 67/77 | €757 | €1,540 | +€783 | +103% |
| Profit (loss) for the period | 9904 | €16,879 | €17,177 | +€298 | +1.8% |
| Profit (loss) for the period to be appropriated | 9905 | €16,879 | €17,177 | +€298 | +1.8% |
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 30 October 2026 via checked.be.