LA CANTERELLA: 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 CANTERELLA
Largest movements
- Receivables within one year +€142,051
up €142,051 (+62.9%), from €225,952 to €368,003
of which Trade receivables: +€74,868
- Receivables after one year -€107,901
down €107,901 (-39.5%), from €273,188 to €165,287
- Cash -€18,900
down €18,900 (-47.4%), from €39,900 to €21,000
mainly Receivables within one year (-€142,051) and Other debts (-€43,389)
- Tangible fixed assets -€13,871
down €13,871 (-8.2%), from €169,160 to €155,289
of which Land and buildings: -€13,871
- Reserves +€46,526
up €46,526 (+43.2%), from €107,634 to €154,160
of which Distributable reserves: +€46,526
- Other debts -€43,389
down €43,389 (-50.0%), from €86,745 to €43,355
- Accrued charges and deferred income +€16,625
up €16,625 (+18.1%), from €92,100 to €108,725
- Debts after one year -€12,193
down €12,193 (-15.4%), from €79,256 to €67,063
- Trade debts -€7,345
down €7,345 (-5.7%), from €129,057 to €121,712
- Gross operating margin -€116,653
down €116,653 (-38.6%), from €301,883 to €185,230
- Other operating charges +€40,923
up €40,923 (+712%), from €5,744 to €46,668
- Turnover +€19,623
up €19,623 (+10.6%), from €185,577 to €205,200
- Purchases and services -€19,569
down €19,569 (-44.5%), from €43,996 to €24,427
- Write-downs -€13,200
no longer reported in 2021 (was €13,200)
From the 2020 result to the 2021 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 2020 and 2021 balance sheets and the 2021 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2020 | 2021 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €708,200 | €709,580 | +€1,380 | +0.2% |
| Fixed assets | 21/28 | €169,160 | €155,289 | -€13,871 | -8.2% |
| Tangible fixed assets | 22/27 | €169,160 | €155,289 | -€13,871 | -8.2% |
| Land and buildings | 22 | €168,874 | €155,003 | -€13,871 | -8.2% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | 0.0% |
| Other tangible fixed assets | 26 | €286 | €286 | = | 0.0% |
| Current assets | 29/58 | €539,039 | €554,291 | +€15,251 | +2.8% |
| Amounts receivable after more than one year | 29 | €273,188 | €165,287 | -€107,901 | -39.5% |
| Other amounts receivable | 291 | €273,188 | €165,287 | -€107,901 | -39.5% |
| Amounts receivable within one year | 40/41 | €225,952 | €368,003 | +€142,051 | +62.9% |
| Trade receivables | 40 | €67,555 | €142,423 | +€74,868 | +111% |
| Other amounts receivable | 41 | €158,397 | €225,580 | +€67,183 | +42.4% |
| Cash at bank and in hand | 54/58 | €39,900 | €21,000 | -€18,900 | -47.4% |
| Total equity and liabilities | 10/49 | €708,200 | €709,580 | +€1,380 | +0.2% |
| Equity | 10/15 | €270,978 | €317,504 | +€46,526 | +17.2% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €107,634 | €154,160 | +€46,526 | +43.2% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €101,434 | €147,960 | +€46,526 | +45.9% |
| Profit (loss) carried forward | 14 | €101,344 | €101,344 | = | 0.0% |
| Provisions and deferred taxes | 16 | €9,048 | €9,048 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €9,048 | €9,048 | = | 0.0% |
| Major repairs and maintenance | 162 | €2,200 | €2,200 | = | 0.0% |
| Other liabilities and charges | 164/5 | €6,848 | €6,848 | = | 0.0% |
| Amounts payable | 17/49 | €428,174 | €383,028 | -€45,146 | -10.5% |
| Amounts payable after more than one year | 17 | €79,256 | €67,063 | -€12,193 | -15.4% |
| Financial debts | 170/4 | €79,256 | €67,063 | -€12,193 | -15.4% |
| Amounts payable within one year | 42/48 | €256,817 | €207,240 | -€49,577 | -19.3% |
| Current portion of amounts payable after more than one year | 42 | €13,463 | €12,193 | -€1,270 | -9.4% |
| Trade debts | 44 | €129,057 | €121,712 | -€7,345 | -5.7% |
| Suppliers | 440/4 | €129,057 | €121,712 | -€7,345 | -5.7% |
| Taxes, remuneration and social security | 45 | €27,553 | €29,980 | +€2,427 | +8.8% |
| Taxes | 450/3 | €27,553 | €29,980 | +€2,427 | +8.8% |
| Other amounts payable | 47/48 | €86,745 | €43,355 | -€43,389 | -50.0% |
| Accrued charges and deferred income | 492/3 | €92,100 | €108,725 | +€16,625 | +18.1% |
| Turnover | 70 | €185,577 | €205,200 | +€19,623 | +10.6% |
| Non-recurring operating income | 76A | €149,155 | - | -€149,155 | |
| Goods, raw materials, services and sundry goods | 60/61 | €43,996 | €24,427 | -€19,569 | -44.5% |
| Remuneration, social security and pensions | 62 | €70,401 | €63,130 | -€7,271 | -10.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,871 | €13,871 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €13,200 | - | -€13,200 | |
| Other operating charges | 640/8 | €5,744 | €46,668 | +€40,923 | +712% |
| Gross operating margin | 9900 | €301,883 | €185,230 | -€116,653 | -38.6% |
| Operating profit (loss) | 9901 | €198,667 | €61,561 | -€137,106 | -69.0% |
| Financial income | 75/76B | €1,309 | €6,067 | +€4,758 | +364% |
| Recurring financial income | 75 | €1,309 | €6,067 | +€4,758 | +364% |
| Financial charges | 65/66B | €4,382 | €3,569 | -€813 | -18.5% |
| Recurring financial charges | 65 | €4,382 | €3,569 | -€813 | -18.5% |
| Profit (loss) for the period before taxes | 9903 | €195,593 | €64,058 | -€131,535 | -67.2% |
| Income taxes | 67/77 | €27,064 | €17,533 | -€9,531 | -35.2% |
| Profit (loss) for the period | 9904 | €168,530 | €46,526 | -€122,004 | -72.4% |
| Profit (loss) for the period to be appropriated | 9905 | €168,530 | €46,526 | -€122,004 | -72.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2020 and 30 June 2021. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.