LA BDCHEFS: 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.
LA BDCHEFS
Largest movements
- Receivables within one year +€27,876
up €27,876 (+88.0%), from €31,679 to €59,555
of which Other amounts receivable: +€35,792
- Tangible fixed assets +€21,432
up €21,432 (+271.6%), from €7,892 to €29,324
of which Leasing and similar rights: +€12,077
- Cash +€5,160
up €5,160 (+42.5%), from €12,143 to €17,303
mainly Trade debts (+€53,080) and Debts after one year (+€8,881)
- Trade debts +€53,080
up €53,080 (+177.0%), from €29,987 to €83,066
- Profit (loss) carried forward -€15,641
down €15,641 (-279.5%), from -€5,597 to -€21,237
- Debts after one year +€8,881
new in 2023: €8,881
- Tax, wage and social debts +€8,621
up €8,621 (+34.1%), from €25,289 to €33,911
of which Remuneration and social security: +€5,038
- Current portion of long-term debt +€1,845
new in 2023: €1,845
- Staff costs +€4,387
up €4,387 (+15.3%), from €28,734 to €33,121
- Gross operating margin +€3,133
up €3,133 (+13.7%), from €22,885 to €26,018
- Depreciation +€2,944
up €2,944 (+233.0%), from €1,264 to €4,207
- Other operating charges +€2,317
up €2,317 (+276.5%), from €838 to €3,155
- Financial charges +€722
up €722 (+159.1%), from €454 to €1,176
From the 2022 result to the 2023 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.
Cash bridge derived
Derived from the 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €56,269 | €111,476 | +€55,207 | +98.1% |
| Fixed assets | 21/28 | €8,163 | €29,595 | +€21,432 | +262.5% |
| Intangible fixed assets | 21 | €271 | €271 | = | 0.0% |
| Tangible fixed assets | 22/27 | €7,892 | €29,324 | +€21,432 | +271.6% |
| Furniture and vehicles | 24 | €7,892 | €17,247 | +€9,355 | +118.5% |
| Leasing and similar rights | 25 | - | €12,077 | +€12,077 | |
| Current assets | 29/58 | €48,105 | €81,881 | +€33,775 | +70.2% |
| Stocks and contracts in progress | 3 | €3,404 | €3,974 | +€570 | +16.7% |
| Stocks | 30/36 | €3,404 | €3,974 | +€570 | +16.7% |
| Amounts receivable within one year | 40/41 | €31,679 | €59,555 | +€27,876 | +88.0% |
| Trade receivables | 40 | €30,019 | €22,102 | -€7,916 | -26.4% |
| Other amounts receivable | 41 | €1,661 | €37,453 | +€35,792 | +2155.5% |
| Cash at bank and in hand | 54/58 | €12,143 | €17,303 | +€5,160 | +42.5% |
| Deferred charges and accrued income | 490/1 | €879 | €1,049 | +€170 | +19.3% |
| Total equity and liabilities | 10/49 | €56,269 | €111,476 | +€55,207 | +98.1% |
| Equity | 10/15 | -€5,587 | -€21,227 | -€15,641 | -280.0% |
| Contributions | 10/11 | €10 | €10 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,597 | -€21,237 | -€15,641 | -279.5% |
| Amounts payable | 17/49 | €61,855 | €132,703 | +€70,848 | +114.5% |
| Amounts payable after more than one year | 17 | - | €8,881 | +€8,881 | |
| Financial debts | 170/4 | - | €8,881 | +€8,881 | |
| Amounts payable within one year | 42/48 | €61,508 | €123,822 | +€62,314 | +101.3% |
| Current portion of amounts payable after more than one year | 42 | - | €1,845 | +€1,845 | |
| Trade debts | 44 | €29,987 | €83,066 | +€53,080 | +177.0% |
| Suppliers | 440/4 | €29,987 | €83,066 | +€53,080 | +177.0% |
| Taxes, remuneration and social security | 45 | €25,289 | €33,911 | +€8,621 | +34.1% |
| Taxes | 450/3 | €18,191 | €21,774 | +€3,583 | +19.7% |
| Remuneration and social security | 454/9 | €7,098 | €12,137 | +€5,038 | +71.0% |
| Other amounts payable | 47/48 | €6,232 | €5,000 | -€1,232 | -19.8% |
| Accrued charges and deferred income | 492/3 | €348 | - | -€348 | |
| Remuneration, social security and pensions | 62 | €28,734 | €33,121 | +€4,387 | +15.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,264 | €4,207 | +€2,944 | +233.0% |
| Other operating charges | 640/8 | €838 | €3,155 | +€2,317 | +276.5% |
| Gross operating margin | 9900 | €22,885 | €26,018 | +€3,133 | +13.7% |
| Operating profit (loss) | 9901 | -€7,950 | -€14,465 | -€6,515 | -81.9% |
| Financial income | 75/76B | €10 | €0 | -€10 | -99.9% |
| Recurring financial income | 75 | €10 | €0 | -€10 | -99.9% |
| Financial charges | 65/66B | €454 | €1,176 | +€722 | +159.1% |
| Recurring financial charges | 65 | €454 | €1,176 | +€722 | +159.1% |
| Profit (loss) for the period before taxes | 9903 | -€8,394 | -€15,641 | -€7,246 | -86.3% |
| Profit (loss) for the period | 9904 | -€8,394 | -€15,641 | -€7,246 | -86.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,394 | -€15,641 | -€7,246 | -86.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.