L’Effet Maison: 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.
L’Effet Maison
Largest movements
- Deferred charges and accrued income +€853
new in 2022: €853
- Cash -€432
down €432 (-11.0%), from €3,918 to €3,486
mainly Tax, wage and social debts (-€2,965) and Trade debts (-€1,278)
- Other debts +€4,700
up €4,700 (+318%), from €1,477 to €6,177
- Tax, wage and social debts -€2,965
down €2,965 (-29.8%), from €9,956 to €6,991
of which Remuneration and social security: -€8,740
- Trade debts -€1,278
down €1,278 (-11.3%), from €11,274 to €9,996
- Purchases and services -€33,033
no longer reported in 2022 (was €33,033)
- Staff costs -€28,700
no longer reported in 2022 (was €28,700)
- Gross operating margin -€3,752
down €3,752 (-100%), from €3,752 to €0
- Depreciation -€1,436
no longer reported in 2022 (was €1,436)
- Other operating charges -€904
no longer reported in 2022 (was €904)
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 | €10,207 | €10,629 | +€422 | +4.1% |
| Fixed assets | 21/28 | €5,744 | €5,744 | = | 0.0% |
| Tangible fixed assets | 22/27 | €5,744 | €5,744 | = | 0.0% |
| Plant, machinery and equipment | 23 | €5,744 | €5,744 | = | 0.0% |
| Current assets | 29/58 | €4,464 | €4,885 | +€422 | +9.4% |
| Amounts receivable within one year | 40/41 | €546 | €546 | = | 0.0% |
| Trade receivables | 40 | €112 | €112 | = | 0.0% |
| Other amounts receivable | 41 | €434 | €434 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €3,918 | €3,486 | -€432 | -11.0% |
| Deferred charges and accrued income | 490/1 | - | €853 | +€853 | |
| Total equity and liabilities | 10/49 | €10,207 | €10,629 | +€422 | +4.1% |
| Equity | 10/15 | -€12,499 | -€12,535 | -€36 | -0.3% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,499 | -€27,535 | -€36 | -0.1% |
| Amounts payable | 17/49 | €22,707 | €23,164 | +€457 | +2.0% |
| Amounts payable within one year | 42/48 | €22,707 | €23,164 | +€457 | +2.0% |
| Trade debts | 44 | €11,274 | €9,996 | -€1,278 | -11.3% |
| Suppliers | 440/4 | €11,274 | €9,996 | -€1,278 | -11.3% |
| Taxes, remuneration and social security | 45 | €9,956 | €6,991 | -€2,965 | -29.8% |
| Taxes | 450/3 | €1,215 | €6,991 | +€5,775 | +475% |
| Remuneration and social security | 454/9 | €8,740 | - | -€8,740 | |
| Other amounts payable | 47/48 | €1,477 | €6,177 | +€4,700 | +318% |
| Goods, raw materials, services and sundry goods | 60/61 | €33,033 | - | -€33,033 | |
| Remuneration, social security and pensions | 62 | €28,700 | - | -€28,700 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,436 | - | -€1,436 | |
| Other operating charges | 640/8 | €904 | - | -€904 | |
| Gross operating margin | 9900 | €3,752 | €0 | -€3,752 | -100% |
| Operating profit (loss) | 9901 | -€27,288 | €0 | +€27,288 | |
| Financial charges | 65/66B | €211 | €36 | -€176 | -83.1% |
| Recurring financial charges | 65 | €211 | €36 | -€176 | -83.1% |
| Profit (loss) for the period before taxes | 9903 | -€27,499 | -€36 | +€27,463 | +99.9% |
| Profit (loss) for the period | 9904 | -€27,499 | -€36 | +€27,463 | +99.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€27,499 | -€36 | +€27,463 | +99.9% |
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 20 October 2026 via checked.be.