LA FROMAGEE: 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 FROMAGEE
Largest movements
- Tangible fixed assets -€9,490
down €9,490 (-32.2%), from €29,432 to €19,942
of which Plant, machinery and equipment: -€5,420
- Receivables within one year -€7,501
down €7,501 (-100.0%), from €7,501 to €0
of which Other amounts receivable: -€4,881
- Deferred charges and accrued income -€6,132
down €6,132 (-88.1%), from €6,957 to €825
- Cash +€3,457
up €3,457 (+9.0%), from €38,315 to €41,772
mainly Depreciation (+€9,490) and Receivables within one year (+€7,501)
- Stocks and contracts +€1,374
up €1,374 (+7.3%), from €18,752 to €20,126
- Other debts -€22,135
down €22,135 (-33.3%), from €66,483 to €44,348
- Profit (loss) carried forward +€5,109
up €5,109 (+39.9%), from €12,817 to €17,926
- Tax, wage and social debts -€1,891
down €1,891 (-77.9%), from €2,428 to €537
of which Remuneration and social security: -€1,691
- Purchases and services -€53,801
down €53,801 (-13.5%), from €397,551 to €343,750
- Turnover -€51,425
down €51,425 (-10.4%), from €493,030 to €441,605
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.
Cash bridge derived
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 | €100,957 | €82,665 | -€18,292 | -18.1% |
| Fixed assets | 21/28 | €29,432 | €19,942 | -€9,490 | -32.2% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €29,432 | €19,942 | -€9,490 | -32.2% |
| Land and buildings | 22 | €6,885 | €4,728 | -€2,157 | -31.3% |
| Plant, machinery and equipment | 23 | €19,035 | €13,615 | -€5,420 | -28.5% |
| Furniture and vehicles | 24 | €3,512 | €1,599 | -€1,913 | -54.5% |
| Current assets | 29/58 | €71,525 | €62,723 | -€8,802 | -12.3% |
| Stocks and contracts in progress | 3 | €18,752 | €20,126 | +€1,374 | +7.3% |
| Stocks | 30/36 | €18,752 | €20,126 | +€1,374 | +7.3% |
| Amounts receivable within one year | 40/41 | €7,501 | €0 | -€7,501 | -100.0% |
| Trade receivables | 40 | €2,620 | €0 | -€2,620 | -100.0% |
| Other amounts receivable | 41 | €4,881 | €0 | -€4,881 | -100.0% |
| Cash at bank and in hand | 54/58 | €38,315 | €41,772 | +€3,457 | +9.0% |
| Deferred charges and accrued income | 490/1 | €6,957 | €825 | -€6,132 | -88.1% |
| Total equity and liabilities | 10/49 | €100,957 | €82,665 | -€18,292 | -18.1% |
| Equity | 10/15 | €31,417 | €36,526 | +€5,109 | +16.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,817 | €17,926 | +€5,109 | +39.9% |
| Amounts payable | 17/49 | €69,540 | €46,139 | -€23,401 | -33.7% |
| Amounts payable within one year | 42/48 | €69,540 | €46,139 | -€23,401 | -33.7% |
| Trade debts | 44 | €629 | €1,254 | +€625 | +99.4% |
| Suppliers | 440/4 | €629 | €1,254 | +€625 | +99.4% |
| Taxes, remuneration and social security | 45 | €2,428 | €537 | -€1,891 | -77.9% |
| Taxes | 450/3 | €692 | €492 | -€200 | -28.9% |
| Remuneration and social security | 454/9 | €1,736 | €45 | -€1,691 | -97.4% |
| Other amounts payable | 47/48 | €66,483 | €44,348 | -€22,135 | -33.3% |
| Turnover | 70 | €493,030 | €441,605 | -€51,425 | -10.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €397,551 | €343,750 | -€53,801 | -13.5% |
| Remuneration, social security and pensions | 62 | €79,638 | €82,170 | +€2,532 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,491 | €9,490 | -€1 | 0.0% |
| Other operating charges | 640/8 | €952 | €846 | -€106 | -11.1% |
| Gross operating margin | 9900 | €95,479 | €97,855 | +€2,376 | +2.5% |
| Operating profit (loss) | 9901 | €5,398 | €5,349 | -€49 | -0.9% |
| Financial charges | 65/66B | €225 | €240 | +€15 | +6.7% |
| Recurring financial charges | 65 | €225 | €240 | +€15 | +6.7% |
| Profit (loss) for the period before taxes | 9903 | €5,173 | €5,109 | -€64 | -1.2% |
| Profit (loss) for the period | 9904 | €5,173 | €5,109 | -€64 | -1.2% |
| Profit (loss) for the period to be appropriated | 9905 | €5,173 | €5,109 | -€64 | -1.2% |
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 12 October 2026 via checked.be.