HUBIN PARISOTTO: what changed
HUBIN PARISOTTO
Largest movements
- Stocks and contracts -€6,944
down €6,944 (-82.5%), from €8,413 to €1,470
- Deferred charges and accrued income -€1,582
down €1,582 (-92.4%), from €1,713 to €131
- Financial fixed assets -€700
down €700 (-16.6%), from €4,225 to €3,525
- Tangible fixed assets -€240
down €240 (-42.7%), from €563 to €323
- Debts after one year -€12,702
down €12,702 (-53.6%), from €23,693 to €10,991
- Tax, wage and social debts +€4,674
up €4,674 (+128%), from €3,641 to €8,315
of which Taxes: +€2,690
- Profit (loss) carried forward -€2,407
down €2,407 (-6.2%), from -€39,091 to -€41,498
- Trade debts +€1,186
up €1,186 (+37.3%), from €3,179 to €4,364
- Short-term financial debts -€217
down €217 (-4.4%), from €4,892 to €4,676
- Gross operating margin -€17,034
down €17,034 (-46.4%), from €36,672 to €19,638
- Staff costs +€9,928
up €9,928 (+147%), from €6,732 to €16,659
- Other operating charges +€1,995
up €1,995 (+180%), from €1,110 to €3,106
- Financial charges +€1,088
up €1,088 (+114%), from €952 to €2,040
Change in the result, 2021 to 2022
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts. So the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €14,914 | €5,448 | -€9,466 | -63.5% |
| Fixed assets | 21/28 | €4,788 | €3,848 | -€940 | -19.6% |
| Tangible fixed assets | 22/27 | €563 | €323 | -€240 | -42.7% |
| Plant, machinery and equipment | 23 | €563 | €323 | -€240 | -42.7% |
| Financial fixed assets | 28 | €4,225 | €3,525 | -€700 | -16.6% |
| Current assets | 29/58 | €10,126 | €1,600 | -€8,526 | -84.2% |
| Stocks and contracts in progress | 3 | €8,413 | €1,470 | -€6,944 | -82.5% |
| Stocks | 30/36 | €8,413 | €1,470 | -€6,944 | -82.5% |
| Deferred charges and accrued income | 490/1 | €1,713 | €131 | -€1,582 | -92.4% |
| Total equity and liabilities | 10/49 | €14,914 | €5,448 | -€9,466 | -63.5% |
| Equity | 10/15 | -€20,491 | -€22,898 | -€2,407 | -11.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€39,091 | -€41,498 | -€2,407 | -6.2% |
| Amounts payable | 17/49 | €35,405 | €28,346 | -€7,059 | -19.9% |
| Amounts payable after more than one year | 17 | €23,693 | €10,991 | -€12,702 | -53.6% |
| Other amounts payable | 178/9 | €23,693 | €10,991 | -€12,702 | -53.6% |
| Amounts payable within one year | 42/48 | €11,712 | €17,355 | +€5,643 | +48.2% |
| Financial debts | 43 | €4,892 | €4,676 | -€217 | -4.4% |
| Credit institutions | 430/8 | €4,892 | €4,676 | -€217 | -4.4% |
| Trade debts | 44 | €3,179 | €4,364 | +€1,186 | +37.3% |
| Suppliers | 440/4 | €3,179 | €4,364 | +€1,186 | +37.3% |
| Taxes, remuneration and social security | 45 | €3,641 | €8,315 | +€4,674 | +128% |
| Taxes | 450/3 | €3,587 | €6,277 | +€2,690 | +75.0% |
| Remuneration and social security | 454/9 | €54 | €2,038 | +€1,984 | +3,674% |
| Remuneration, social security and pensions | 62 | €6,732 | €16,659 | +€9,928 | +147% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €404 | €240 | -€164 | -40.6% |
| Other operating charges | 640/8 | €1,110 | €3,106 | +€1,995 | +180% |
| Gross operating margin | 9900 | €36,672 | €19,638 | -€17,034 | -46.4% |
| Operating profit (loss) | 9901 | €28,426 | -€367 | -€28,793 | |
| Financial income | 75/76B | €145 | €0 | -€145 | -100.0% |
| Recurring financial income | 75 | €145 | €0 | -€145 | -100.0% |
| Financial charges | 65/66B | €952 | €2,040 | +€1,088 | +114% |
| Recurring financial charges | 65 | €952 | €2,040 | +€1,088 | +114% |
| Profit (loss) for the period before taxes | 9903 | €27,619 | -€2,407 | -€30,026 | |
| Profit (loss) for the period | 9904 | €27,619 | -€2,407 | -€30,026 | |
| Profit (loss) for the period to be appropriated | 9905 | €27,619 | -€2,407 | -€30,026 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.